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   "value": "1. Bas<span class=\"_ _0\"></span>is o<span class=\"_ _0\"></span>f pre<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>rati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span>General inf<span class=\"_ _3\"></span>ormation<span class=\"_ _295\"> </span>Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex plc (th<span class=\"_ _0\"></span>e \u2018C<span class=\"_ _3\"></span>ompa<span class=\"_ _0\"></span>ny\u2019) is a p<span class=\"_ _0\"></span>ublic co<span class=\"_ _0\"></span>mpany, which is limite<span class=\"_ _0\"></span>d by shares an<span class=\"_ _0\"></span>d is liste<span class=\"_ _0\"></span>d on th<span class=\"_ _0\"></span>e Lond<span class=\"_ _0\"></span>on Stock E<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e. The Company is incorp<span class=\"_ _0\"></span>orate<span class=\"_ _0\"></span>d and do<span class=\"_ _0\"></span>micile<span class=\"_ _0\"></span>d in England in t<span class=\"_ _0\"></span>he Unite<span class=\"_ _0\"></span>d King<span class=\"_ _0\"></span>dom<span class=\"_ _0\"></span>. The a<span class=\"_ _0\"></span>ddres<span class=\"_ _0\"></span>s of it<span class=\"_ _0\"></span>s reg<span class=\"_ _0\"></span>istere<span class=\"_ _0\"></span>d of<span class=\"_ _0\"></span>fice is V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y Centre, Hillhouse Interna<span class=\"_ _3\"></span>tional<span class=\"_ _3\"></span>, Thornton<span class=\"_ _3\"></span> Cle<span class=\"_ _3\"></span>veleys, Lancashire<span class=\"_ _3\"></span> F<span class=\"_ _0\"></span>Y5 4QD, Un<span class=\"_ _3\"></span>ited Kingdom.<span class=\"_ _295\"> </span>The co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s of the Comp<span class=\"_ _0\"></span>any for the yea<span class=\"_ _0\"></span>r ende<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2024 comprise t<span class=\"_ _0\"></span>he Company and i<span class=\"_ _0\"></span>ts sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies (together r<span class=\"_ _3\"></span>eferred to<span class=\"_ _3\"></span> as the \u2018<span class=\"_ _3\"></span>Group<span class=\"_ _3\"></span>\u2019).<span class=\"_ _295\"> </span>The<span class=\"_ _0\"></span>se cons<span class=\"_ _0\"></span>olid<span class=\"_ _0\"></span>ated fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en app<span class=\"_ _0\"></span>roved for is<span class=\"_ _0\"></span>sue by th<span class=\"_ _0\"></span>e Boa<span class=\"_ _0\"></span>rd of Direc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>rs on 3 D<span class=\"_ _0\"></span>ece<span class=\"_ _0\"></span>mber 2024.<span class=\"_ _295\"> </span>Ba<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>s of pr<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>arat<span class=\"_ _0\"></span>ion a<span class=\"_ _0\"></span>nd s<span class=\"_ _0\"></span>tat<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent o<span class=\"_ _0\"></span>f com<span class=\"_ _0\"></span>pli<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Both th<span class=\"_ _0\"></span>e conso<span class=\"_ _0\"></span>lidated a<span class=\"_ _0\"></span>nd Company finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en prep<span class=\"_ _0\"></span>ared in acco<span class=\"_ _0\"></span>rdance w<span class=\"_ _0\"></span>ith Inte<span class=\"_ _0\"></span>rnatio<span class=\"_ _0\"></span>nal Accountin<span class=\"_ _0\"></span>g Standards in conformi<span class=\"_ _0\"></span>ty w<span class=\"_ _0\"></span>ith t<span class=\"_ _0\"></span>he requir<span class=\"_ _0\"></span>ement<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e Companie<span class=\"_ _0\"></span>s Ac<span class=\"_ _0\"></span>t 200<span class=\"_ _0\"></span>6 and in a<span class=\"_ _0\"></span>ccordance w<span class=\"_ _0\"></span>ith U<span class=\"_ _0\"></span>K<span class=\"_ _3\"></span>-ad<span class=\"_ _0\"></span>opted I<span class=\"_ _0\"></span>nternat<span class=\"_ _0\"></span>ional A<span class=\"_ _0\"></span>ccounting Standa<span class=\"_ _0\"></span>rds. The<span class=\"ff2a ls7 ws1\"><span class=\"_ gs34\"> </span><span class=\"ff2c\">financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n prepa<span class=\"_ _0\"></span>red und<span class=\"_ _0\"></span>er the his<span class=\"_ _0\"></span>tori<span class=\"_ _0\"></span>cal co<span class=\"_ _0\"></span>st ba<span class=\"_ _0\"></span>sis except fo<span class=\"_ _0\"></span>r deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s, d<span class=\"_ _0\"></span>efine<span class=\"_ _0\"></span>d ben<span class=\"_ _0\"></span>efit </span></span>pensi<span class=\"_ _0\"></span>on sc<span class=\"_ _0\"></span>heme a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd financ<span class=\"_ _0\"></span>ial ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at fair value thr<span class=\"_ _0\"></span>ough prof<span class=\"_ _0\"></span>it and lo<span class=\"_ _0\"></span>ss, w<span class=\"_ _0\"></span>hich ar<span class=\"_ _0\"></span>e measure<span class=\"_ _0\"></span>d at the<span class=\"_ _0\"></span>ir fair value.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s busines<span class=\"_ _0\"></span>s ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>iti<span class=\"_ _0\"></span>es, tog<span class=\"_ _0\"></span>eth<span class=\"_ _0\"></span>er wit<span class=\"_ _0\"></span>h fac<span class=\"_ _0\"></span>tors likel<span class=\"_ _0\"></span>y to affe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t it<span class=\"_ _0\"></span>s future de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>pment<span class=\"_ _0\"></span>, per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance an<span class=\"_ _0\"></span>d posi<span class=\"_ _0\"></span>tion, are s<span class=\"_ _0\"></span>et ou<span class=\"_ _0\"></span>t in the Strategic re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t on p<span class=\"_ _0\"></span>age<span class=\"_ _0\"></span>s 1 to 75. In addi<span class=\"_ _0\"></span>tion, n<span class=\"_ _0\"></span>ote 1<span class=\"_ _3\"></span>6 on financ<span class=\"_ _0\"></span>ial risk mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent det<span class=\"_ _0\"></span>ails th<span class=\"_ _0\"></span>e Group\u2019s exp<span class=\"_ _0\"></span>osure to a var<span class=\"_ _0\"></span>iet<span class=\"_ _0\"></span>y of fina<span class=\"_ _0\"></span>ncial risks, including currency and credit risk.<span class=\"_ _295\"> </span>On pub<span class=\"_ _0\"></span>lishing th<span class=\"_ _0\"></span>e Company financi<span class=\"_ _0\"></span>al st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts h<span class=\"_ _0\"></span>ere tog<span class=\"_ _0\"></span>ethe<span class=\"_ _0\"></span>r with t<span class=\"_ _0\"></span>he conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d financi<span class=\"_ _0\"></span>al st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span>, the Company is t<span class=\"_ _0\"></span>aking adva<span class=\"_ _0\"></span>ntag<span class=\"_ _0\"></span>e of Se<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion 4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8 of the Compa<span class=\"_ _0\"></span>nies Ac<span class=\"_ _0\"></span>t 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6 not to pre<span class=\"_ _0\"></span>sent it<span class=\"_ _0\"></span>s indi<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ual incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt and relate<span class=\"_ _0\"></span>d notes th<span class=\"_ _0\"></span>at form par<span class=\"_ _0\"></span>t of<span class=\"_ gs34\"> </span>the ap<span class=\"_ _0\"></span>proved f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Unle<span class=\"_ _0\"></span>ss a chang<span class=\"_ _0\"></span>e has b<span class=\"_ _0\"></span>een re<span class=\"_ _0\"></span>quired by a<span class=\"_ _0\"></span>dopt<span class=\"_ _0\"></span>ion of n<span class=\"_ _0\"></span>ew st<span class=\"_ _0\"></span>andar<span class=\"_ _0\"></span>ds, the a<span class=\"_ _0\"></span>ccounting p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es se<span class=\"_ _0\"></span>t out in th<span class=\"_ _0\"></span>ese n<span class=\"_ _0\"></span>otes have be<span class=\"_ _0\"></span>en ap<span class=\"_ _0\"></span>plie<span class=\"_ _0\"></span>d consis<span class=\"_ _0\"></span>tently to all p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>ods pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d in the<span class=\"_ _0\"></span>se cons<span class=\"_ _0\"></span>olida<span class=\"_ _0\"></span>ted and Company f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s. The accounti<span class=\"_ _3\"></span>ng policies hav<span class=\"_ _3\"></span>e been consisten<span class=\"_ _3\"></span>tly applied by Gr<span class=\"_ _3\"></span>oup entities.<span class=\"_ _295\"> </span>Climate change<span class=\"_ _295\"> </span>In pre<span class=\"_ _0\"></span>paring t<span class=\"_ _0\"></span>he finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s of the Grou<span class=\"_ _0\"></span>p, an ass<span class=\"_ _0\"></span>essm<span class=\"_ _0\"></span>ent of the p<span class=\"_ _0\"></span>otential i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t of clim<span class=\"_ _0\"></span>ate change ha<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>en mad<span class=\"_ _0\"></span>e in line wi<span class=\"_ _0\"></span>th the require<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s of the Task Force on Climate<span class=\"_ _0\"></span>-r<span class=\"_ _0\"></span>elated F<span class=\"_ _0\"></span>inancial D<span class=\"_ _0\"></span>isclo<span class=\"_ _0\"></span>sures (\u2018<span class=\"_ _0\"></span>TCFD\u2019) and w<span class=\"_ _0\"></span>ith sp<span class=\"_ _0\"></span>ecif<span class=\"_ _0\"></span>ic consid<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on of the d<span class=\"_ _0\"></span>iscl<span class=\"_ _0\"></span>osures ma<span class=\"_ _0\"></span>de in the Sus<span class=\"_ _0\"></span>taina<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t s<span class=\"_ _0\"></span>tar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing on pa<span class=\"_ _0\"></span>ge 4<span class=\"_ _0\"></span>6. T<span class=\"_ _0\"></span>his has sp<span class=\"_ _0\"></span>ecif<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>lly incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d the im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of the p<span class=\"_ _0\"></span>hysic<span class=\"_ _0\"></span>al risk<span class=\"_ _0\"></span>s of cl<span class=\"_ _0\"></span>imate chang<span class=\"_ _0\"></span>e and transiti<span class=\"_ _0\"></span>onal ri<span class=\"_ _0\"></span>sk<span class=\"_ _0\"></span>s including t<span class=\"_ _0\"></span>he pote<span class=\"_ _0\"></span>ntial imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of gove<span class=\"_ _0\"></span>rnment a<span class=\"_ _0\"></span>nd regula<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>y ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons as wel<span class=\"_ _0\"></span>l as the Gro<span class=\"_ _0\"></span>up\u2019s stated N<span class=\"_ _0\"></span>et Z<span class=\"_ _0\"></span>ero tar<span class=\"_ _0\"></span>get<span class=\"_ _0\"></span>s. The<span class=\"_ gs34\"> </span>p<span class=\"_ _0\"></span>otential i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t has b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n consid<span class=\"_ _0\"></span>ered in th<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing area<span class=\"_ _0\"></span>s: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the key areas of ju<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>ment and s<span class=\"_ _0\"></span>ources of e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n \u2013 see b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted us<span class=\"_ _0\"></span>eful live<span class=\"_ _0\"></span>s of prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equip<span class=\"_ _0\"></span>ment; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>thos<span class=\"_ _0\"></span>e areas w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>ly on futu<span class=\"_ _0\"></span>re forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>hich have th<span class=\"_ _0\"></span>e potentia<span class=\"_ _0\"></span>l to be imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ted by clima<span class=\"_ _0\"></span>te change: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>carr<span class=\"_ _1\"></span>ying value of no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>goin<span class=\"_ _0\"></span>g concern; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>viabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the re<span class=\"_ _0\"></span>coverabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>xat<span class=\"_ _0\"></span>ion as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the re<span class=\"_ _0\"></span>coverabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of inventor<span class=\"_ _0\"></span>y and t<span class=\"_ _0\"></span>rade re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble<span class=\"_ _0\"></span>s. The s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>rations hav<span class=\"_ _0\"></span>e bee<span class=\"_ _0\"></span>n includ<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e corres<span class=\"_ _0\"></span>pon<span class=\"_ _0\"></span>ding finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent notes b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>The D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>e the inhe<span class=\"_ _0\"></span>rent uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y in pre<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ting t<span class=\"_ _0\"></span>he impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of climate chang<span class=\"_ _0\"></span>e and th<span class=\"_ _0\"></span>e ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns which r<span class=\"_ _0\"></span>egulator<span class=\"_ _0\"></span>s and gover<span class=\"_ _0\"></span>nment<span class=\"_ _0\"></span>s, b<span class=\"_ _0\"></span>oth do<span class=\"_ _0\"></span>mes<span class=\"_ _0\"></span>tic an<span class=\"_ _0\"></span>d over<span class=\"_ _0\"></span>seas<span class=\"_ _0\"></span>, will t<span class=\"_ _0\"></span>ake in order to a<span class=\"_ _0\"></span>chieve t<span class=\"_ _0\"></span>heir var<span class=\"_ _0\"></span>ious t<span class=\"_ _0\"></span>arget<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. Howe<span class=\"_ _0\"></span>ver<span class=\"_ _3\"></span>, from the wo<span class=\"_ _0\"></span>rk und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>taken to date, outlin<span class=\"_ _0\"></span>ed in the Su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ainabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t, the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have rea<span class=\"_ _0\"></span>ched th<span class=\"_ _0\"></span>e overall con<span class=\"_ _0\"></span>clusio<span class=\"_ _0\"></span>n that the<span class=\"_ _0\"></span>re has be<span class=\"_ _0\"></span>en no mate<span class=\"_ _0\"></span>rial imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t on th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts for t<span class=\"_ _0\"></span>he curre<span class=\"_ _0\"></span>nt year from t<span class=\"_ _0\"></span>he pote<span class=\"_ _0\"></span>ntial impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of climate chang<span class=\"_ _0\"></span>e. The s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>rations in r<span class=\"_ _0\"></span>esp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to the v<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p are includ<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e viab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt on pag<span class=\"_ _0\"></span>es 4<span class=\"_ _0\"></span>4 a<span class=\"_ _0\"></span>nd 45.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s analys<span class=\"_ _0\"></span>is on the im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of clima<span class=\"_ _0\"></span>te change co<span class=\"_ _0\"></span>ntinues to e<span class=\"_ _0\"></span>volve a<span class=\"_ _0\"></span>s more cla<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y on tim<span class=\"_ _0\"></span>ings and t<span class=\"_ _0\"></span>arge<span class=\"_ _0\"></span>ts e<span class=\"_ _0\"></span>merg<span class=\"_ _0\"></span>es, w<span class=\"_ _0\"></span>ith V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x commit<span class=\"_ _0\"></span>ted to re<span class=\"_ _0\"></span>ducing i<span class=\"_ _0\"></span>ts c<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>on imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t towards N<span class=\"_ _0\"></span>et Ze<span class=\"_ _0\"></span>ro acro<span class=\"_ _0\"></span>ss all S<span class=\"_ _0\"></span>cope<span class=\"_ _0\"></span>s by 2050 in lin<span class=\"_ _0\"></span>e with S<span class=\"_ _0\"></span>BTi t<span class=\"_ _0\"></span>arg<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Going concern<span class=\"_ _295\"> </span>The D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ed a rob<span class=\"_ _0\"></span>ust g<span class=\"_ _0\"></span>oing conce<span class=\"_ _0\"></span>rn as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sme<span class=\"_ _0\"></span>nt including a d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ailed re<span class=\"_ _0\"></span>vie<span class=\"_ _0\"></span>w of the busi<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span>s\u2019 24-<span class=\"_ _0\"></span>mont<span class=\"_ _0\"></span>h rolling fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t and consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n of the pr<span class=\"_ _0\"></span>incipa<span class=\"_ _0\"></span>l risk<span class=\"_ _0\"></span>s faced by th<span class=\"_ _0\"></span>e Group an<span class=\"_ _0\"></span>d the Company, as deta<span class=\"_ _0\"></span>iled on p<span class=\"_ _0\"></span>age<span class=\"_ _0\"></span>s 38 to 42. This as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt has paid p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ticu<span class=\"_ _0\"></span>lar at<span class=\"_ _0\"></span>tention to cu<span class=\"_ _0\"></span>rrent tra<span class=\"_ _0\"></span>ding resul<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of the o<span class=\"_ _0\"></span>ngo<span class=\"_ _0\"></span>ing glo<span class=\"_ _0\"></span>bal eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c challen<span class=\"_ _0\"></span>ges o<span class=\"_ _0\"></span>n the afore<span class=\"_ _0\"></span>menti<span class=\"_ _0\"></span>oned fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s. The Comp<span class=\"_ _0\"></span>any maintain<span class=\"_ _0\"></span>s a stro<span class=\"_ _0\"></span>ng balan<span class=\"_ _0\"></span>ce shee<span class=\"_ _0\"></span>t provi<span class=\"_ _0\"></span>ding as<span class=\"_ _0\"></span>surance to key st<span class=\"_ _0\"></span>akehold<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s, sup<span class=\"_ _0\"></span>plier<span class=\"_ _0\"></span>s and e<span class=\"_ _0\"></span>mploye<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>. The<span class=\"_ gs34\"> </span>G<span class=\"_ _0\"></span>roup had n<span class=\"_ _0\"></span>et deb<span class=\"_ _0\"></span>t of \u00a321<span class=\"_ _5\"></span>.<span class=\"_ _5\"></span>1m at 30 Septe<span class=\"_ _0\"></span>mber 2024, a reduc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion of \u00a328<span class=\"_ _0\"></span>.7<span class=\"_ _3\"></span>m from 3<span class=\"_ _3\"></span>1 March 2024, and an increa<span class=\"_ _0\"></span>se of \u00a34.4m f<span class=\"_ _0\"></span>rom 30<span class=\"_ gs34\"> </span>Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023. The in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>e in net d<span class=\"_ _0\"></span>ebt durin<span class=\"_ _0\"></span>g the year l<span class=\"_ _0\"></span>argel<span class=\"_ _0\"></span>y relate<span class=\"_ _0\"></span>s to the pay<span class=\"_ _0\"></span>ment of th<span class=\"_ _0\"></span>e regula<span class=\"_ _0\"></span>r divi<span class=\"_ _0\"></span>dend<span class=\"_ _0\"></span>s in Feb<span class=\"_ _0\"></span>ruar<span class=\"_ _0\"></span>y 2024, \u00a340.<span class=\"_ _5\"></span>1m, and June 2024, \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _1e\"></span>1.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m, with ong<span class=\"_ _0\"></span>oing c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nditure an<span class=\"_ _0\"></span>d sof<span class=\"_ _0\"></span>t trad<span class=\"_ _0\"></span>ing reduc<span class=\"_ _0\"></span>ing the c<span class=\"_ _0\"></span>ash ge<span class=\"_ _0\"></span>nerati<span class=\"_ _0\"></span>on in the s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>t ter<span class=\"_ _0\"></span>m. Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing op<span class=\"_ _0\"></span>erating c<span class=\"_ _0\"></span>ash conve<span class=\"_ _0\"></span>rsi<span class=\"_ _0\"></span>on improv<span class=\"_ _0\"></span>ed to 1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>% for the year e<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 from 18<span class=\"_ _3\"></span>% for the year e<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 2023, suppor<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d by the par<span class=\"_ _1\"></span>tial unwind of the inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n built du<span class=\"_ _0\"></span>ring F<span class=\"_ _0\"></span>Y 2023. Th<span class=\"_ _0\"></span>e Group dre<span class=\"_ _0\"></span>w on it<span class=\"_ _0\"></span>s UK R<span class=\"_ _0\"></span>evol<span class=\"_ _0\"></span>ving Credit Facilit<span class=\"_ _0\"></span>y during t<span class=\"_ _0\"></span>he per<span class=\"_ _0\"></span>iod, w<span class=\"_ _0\"></span>ith a ma<span class=\"_ _0\"></span>ximum d<span class=\"_ _0\"></span>rawn d<span class=\"_ _0\"></span>own of \u00a3<span class=\"_ _0\"></span>26m, before fu<span class=\"_ _0\"></span>lly rep<span class=\"_ _0\"></span>aying th<span class=\"_ _0\"></span>e facilit<span class=\"_ _0\"></span>y by the e<span class=\"_ _0\"></span>nd of the ye<span class=\"_ _0\"></span>ar from o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing cas<span class=\"_ _0\"></span>h flow<span class=\"_ _0\"></span>s. O<span class=\"_ _0\"></span>f the g<span class=\"_ _0\"></span>ross d<span class=\"_ _0\"></span>ebt p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on of \u00a350.<span class=\"_ _0\"></span>4m, \u00a39.2m is due w<span class=\"_ _0\"></span>ithin on<span class=\"_ _0\"></span>e year<span class=\"_ _3\"></span>. The Gro<span class=\"_ _0\"></span>up maint<span class=\"_ _0\"></span>ains a cas<span class=\"_ _0\"></span>h balance su<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ficie<span class=\"_ _0\"></span>nt to manage shor<span class=\"_ _0\"></span>t-ter<span class=\"_ _0\"></span>m liquidi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y and prov<span class=\"_ _0\"></span>ide he<span class=\"_ _0\"></span>adro<span class=\"_ _0\"></span>om again<span class=\"_ _0\"></span>st ong<span class=\"_ _0\"></span>oing t<span class=\"_ _0\"></span>rading vo<span class=\"_ _0\"></span>latilit<span class=\"_ _0\"></span>y.<div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs6c\">The<span class=\"_ gs34\"> </span>c<span class=\"_ _0\"></span>ash ba<span class=\"_ _0\"></span>lance at 3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 was \u00a329.3m. A<span class=\"_ _0\"></span>pproxim<span class=\"_ _0\"></span>ately 5<span class=\"_ _0\"></span>0% is held in th<span class=\"_ _0\"></span>e UK<span class=\"_ _0\"></span>, on ins<span class=\"_ _0\"></span>tant acce<span class=\"_ _0\"></span>ss, w<span class=\"_ _0\"></span>here t<span class=\"_ _0\"></span>he Company incur<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs6d\">the maj<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y of it<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditur<span class=\"_ _0\"></span>e. At the date of this rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t, t<span class=\"_ _0\"></span>he Group h<span class=\"_ _0\"></span>as drawn d<span class=\"_ _0\"></span>ebt of c.\u00a34<span class=\"_ _0\"></span>0m i<span class=\"_ _0\"></span>n it<span class=\"_ _0\"></span>s Chinese subs<span class=\"_ _0\"></span>idiari<span class=\"_ _0\"></span>es (wi<span class=\"_ _0\"></span>th a total </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs6e\">facilit<span class=\"_ _0\"></span>y of c.\u00a343m availab<span class=\"_ _0\"></span>le until D<span class=\"_ _0\"></span>ecem<span class=\"_ _0\"></span>ber 2026) and has unu<span class=\"_ _0\"></span>tilise<span class=\"_ _0\"></span>d UK ba<span class=\"_ _0\"></span>nking facilit<span class=\"_ _0\"></span>ies of \u00a36<span class=\"_ _0\"></span>0m thro<span class=\"_ _0\"></span>ugh to Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2027<span class=\"_ _1e\"></span>, o<span class=\"_ _0\"></span>f which \u00a34<span class=\"_ _0\"></span>0m </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs6f\">is commit<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d and imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y availab<span class=\"_ _0\"></span>le and \u00a3<span class=\"_ _0\"></span>20m is availa<span class=\"_ _0\"></span>ble subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to le<span class=\"_ _0\"></span>nder a<span class=\"_ _0\"></span>pproval.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs70\">The 24<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>month for<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>st is d<span class=\"_ _0\"></span>erive<span class=\"_ _0\"></span>d from th<span class=\"_ _0\"></span>e Company\u2019s Integ<span class=\"_ _0\"></span>rated Busin<span class=\"_ _0\"></span>ess P<span class=\"_ _0\"></span>lanning (\u2018I<span class=\"_ _0\"></span>B<span class=\"_ _0\"></span>P\u2019<span class=\"_ _0\"></span>) proce<span class=\"_ _0\"></span>ss w<span class=\"_ _0\"></span>hich run<span class=\"_ _0\"></span>s monthl<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. Each are<span class=\"_ _0\"></span>a of the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs71\">busine<span class=\"_ _0\"></span>ss prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>s forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts w<span class=\"_ _0\"></span>hich con<span class=\"_ _0\"></span>sider a nu<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r of ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l data s<span class=\"_ _0\"></span>ources<span class=\"_ _0\"></span>, triang<span class=\"_ _0\"></span>ulating w<span class=\"_ _0\"></span>ith cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>r conver<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>ons, tr<span class=\"_ _0\"></span>ends in mar<span class=\"_ _0\"></span>ket </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs72\">and countr<span class=\"_ _1\"></span>y indices as well a<span class=\"_ _0\"></span>s for<span class=\"_ _0\"></span>ward<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>loo<span class=\"_ _0\"></span>king ind<span class=\"_ _0\"></span>ustr<span class=\"_ _1\"></span>y f<span class=\"_ _3\"></span>orec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts: for e<span class=\"_ _0\"></span>xam<span class=\"_ _0\"></span>ple, forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>t aircraf<span class=\"_ _0\"></span>t build rate<span class=\"_ _0\"></span>s from th<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>wo majo<span class=\"_ _0\"></span>r </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs73\">manufac<span class=\"_ _0\"></span>turer<span class=\"_ _0\"></span>s for Ae<span class=\"_ _0\"></span>rospa<span class=\"_ _0\"></span>ce, rig count and p<span class=\"_ _0\"></span>urchasing ma<span class=\"_ _0\"></span>nager in<span class=\"_ _0\"></span>dices for E<span class=\"_ _0\"></span>&amp;I<span class=\"_ _0\"></span>, World S<span class=\"_ _0\"></span>emicon<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tor T<span class=\"_ _3\"></span>rade Stat<span class=\"_ _0\"></span>isti<span class=\"_ _0\"></span>cs s<span class=\"_ _0\"></span>emico<span class=\"_ _0\"></span>nduc<span class=\"_ _0\"></span>tor </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs74\">market forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts fo<span class=\"_ _0\"></span>r Elec<span class=\"_ _0\"></span>tro<span class=\"_ _0\"></span>nic<span class=\"_ _0\"></span>s and N<span class=\"_ _0\"></span>eed<span class=\"_ _0\"></span>ham and I<span class=\"_ _0\"></span>QV<span class=\"_ _0\"></span>IA fore<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s for M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al pro<span class=\"_ _0\"></span>cedure<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs75\">The a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>essm<span class=\"_ _0\"></span>ent of go<span class=\"_ _0\"></span>ing conce<span class=\"_ _0\"></span>rn includ<span class=\"_ _0\"></span>ed con<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ting s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o analy<span class=\"_ _0\"></span>sis on th<span class=\"_ _0\"></span>e aforem<span class=\"_ _0\"></span>ention<span class=\"_ _0\"></span>ed fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t. W<span class=\"_ _0\"></span>hilst Sus<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tions ha<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs76\">see<span class=\"_ _0\"></span>n a par<span class=\"_ _0\"></span>tia<span class=\"_ _0\"></span>l recover<span class=\"_ _1\"></span>y in sales vo<span class=\"_ _0\"></span>lume<span class=\"_ _0\"></span>s during c<span class=\"_ _0\"></span>alen<span class=\"_ _0\"></span>dar year 2024 compare<span class=\"_ _0\"></span>d to the supp<span class=\"_ _0\"></span>ress<span class=\"_ _0\"></span>ed l<span class=\"_ _0\"></span>evels s<span class=\"_ _0\"></span>een in 2023, Me<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>l continue<span class=\"_ _0\"></span>s to </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs77\">exp<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>ence lo<span class=\"_ _0\"></span>wer de<span class=\"_ _0\"></span>mand wi<span class=\"_ _0\"></span>th de<span class=\"_ _0\"></span>stoc<span class=\"_ _0\"></span>king rema<span class=\"_ _0\"></span>ining a challe<span class=\"_ _0\"></span>nge as t<span class=\"_ _0\"></span>he indus<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>arefull<span class=\"_ _0\"></span>y manag<span class=\"_ _0\"></span>es it<span class=\"_ _0\"></span>s inventor<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>own f<span class=\"_ _0\"></span>rom the e<span class=\"_ _0\"></span>levate<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws23 gs78\">levels s<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n during 2022 and 2023. W<span class=\"_ _0\"></span>ith eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s rem<span class=\"_ _0\"></span>aining mixe<span class=\"_ _0\"></span>d and sup<span class=\"_ _0\"></span>ply chai<span class=\"_ _0\"></span>ns continuing to b<span class=\"_ _0\"></span>e caut<span class=\"_ _0\"></span>ious in b<span class=\"_ _0\"></span>oth se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs79\">the sce<span class=\"_ _0\"></span>nario a<span class=\"_ _0\"></span>naly<span class=\"_ _0\"></span>sis per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>d by manag<span class=\"_ _0\"></span>ement fo<span class=\"_ _0\"></span>cuse<span class=\"_ _0\"></span>s on the Gro<span class=\"_ _0\"></span>up\u2019s abilit<span class=\"_ _0\"></span>y to sust<span class=\"_ _0\"></span>ain a fur<span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>er pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d of suppre<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed dem<span class=\"_ _0\"></span>and. In </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs7a\">ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sing the s<span class=\"_ _0\"></span>everi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of the s<span class=\"_ _0\"></span>cenario a<span class=\"_ _0\"></span>naly<span class=\"_ _0\"></span>sis, th<span class=\"_ _0\"></span>e sca<span class=\"_ _0\"></span>le and lo<span class=\"_ _0\"></span>ngev<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y of the i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ced dur<span class=\"_ _0\"></span>ing prev<span class=\"_ _0\"></span>ious e<span class=\"_ _0\"></span>conomi<span class=\"_ _0\"></span>c dow<span class=\"_ _0\"></span>nturns have </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs7b\">be<span class=\"_ _0\"></span>en consid<span class=\"_ _0\"></span>ered, in<span class=\"_ _0\"></span>cluding t<span class=\"_ _0\"></span>he dif<span class=\"_ _0\"></span>fering i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s on Sus<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>inable S<span class=\"_ _0\"></span>olut<span class=\"_ _0\"></span>ions ve<span class=\"_ _0\"></span>rsus M<span class=\"_ _0\"></span>edi<span class=\"_ _0\"></span>cal s<span class=\"_ _0\"></span>egme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span>. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs7c\">Using th<span class=\"_ _0\"></span>e IB<span class=\"_ _0\"></span>P data an<span class=\"_ _0\"></span>d the refer<span class=\"_ _0\"></span>ence po<span class=\"_ _0\"></span>ints f<span class=\"_ _0\"></span>rom prev<span class=\"_ _0\"></span>ious e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic c<span class=\"_ _0\"></span>ycle<span class=\"_ _0\"></span>s, manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt has create<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>wo scena<span class=\"_ _0\"></span>rios to m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>el the im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs7d\">of<span class=\"_ gs34\"> </span>a rever<span class=\"_ _0\"></span>sal o<span class=\"_ _0\"></span>f the par<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ial recove<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y se<span class=\"_ _0\"></span>en in Sus<span class=\"_ _0\"></span>taina<span class=\"_ _0\"></span>ble S<span class=\"_ _0\"></span>oluti<span class=\"_ _0\"></span>ons dur<span class=\"_ _0\"></span>ing 2024 and the continuing ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>f des<span class=\"_ _0\"></span>tock<span class=\"_ _0\"></span>ing wit<span class=\"_ _0\"></span>hin Me<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>l at a </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs7e\">regio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span>/mar<span class=\"_ _0\"></span>ket level and a<span class=\"_ _0\"></span>ggre<span class=\"_ _0\"></span>gated le<span class=\"_ _0\"></span>vels on t<span class=\"_ _0\"></span>he Group\u2019s profit<span class=\"_ _0\"></span>s and c<span class=\"_ _0\"></span>ash g<span class=\"_ _0\"></span>enerat<span class=\"_ _0\"></span>ion thro<span class=\"_ _0\"></span>ugh to Januar<span class=\"_ _1\"></span>y 2<span class=\"_ _3\"></span>026 with consid<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on als<span class=\"_ _0\"></span>o given<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs7f\">to the six m<span class=\"_ _0\"></span>onths b<span class=\"_ _0\"></span>eyond t<span class=\"_ _0\"></span>his. T<span class=\"_ _0\"></span>he imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of climate chan<span class=\"_ _0\"></span>ge and t<span class=\"_ _0\"></span>he Group\u2019s goal of N<span class=\"_ _0\"></span>et Z<span class=\"_ _0\"></span>ero acro<span class=\"_ _0\"></span>ss all S<span class=\"_ _0\"></span>cop<span class=\"_ _0\"></span>es by 2050 are co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red as p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs80\">of the afore<span class=\"_ _0\"></span>menti<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>d IB<span class=\"_ _0\"></span>P proce<span class=\"_ _0\"></span>ss, fro<span class=\"_ _0\"></span>m both a re<span class=\"_ _0\"></span>venue and co<span class=\"_ _0\"></span>st p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive, wi<span class=\"_ _0\"></span>th the anti<span class=\"_ _0\"></span>cipate<span class=\"_ _0\"></span>d impac<span class=\"_ _0\"></span>t (as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d as insigni<span class=\"_ _0\"></span>fic<span class=\"_ _0\"></span>ant over the<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs81\">shor<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r-term going con<span class=\"_ _0\"></span>cern p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d) in<span class=\"_ _0\"></span>corp<span class=\"_ _0\"></span>orated in th<span class=\"_ _0\"></span>e forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>. A<span class=\"_ _0\"></span>s a result<span class=\"_ _0\"></span>, the s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o test<span class=\"_ _0\"></span>ing noted b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w do<span class=\"_ _0\"></span>es not inco<span class=\"_ _0\"></span>rpo<span class=\"_ _0\"></span>rate any </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls82 ws18 gs82\">additional sensitivity specific to clim<span class=\"_ _3\"></span>ate cha<span class=\"_ _3\"></span>nge. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs83\">The D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have mo<span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>led th<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2a fs7 fc5 sc0 ls13 wsd gs84\">Scenario 1<span class=\"ff2c fc4 ls7 ws1\"> \u2013 Sustai<span class=\"_ _0\"></span>nable S<span class=\"_ _0\"></span>olut<span class=\"_ _0\"></span>ions d<span class=\"_ _0\"></span>emand re<span class=\"_ _0\"></span>duces b<span class=\"_ _0\"></span>ack to the l<span class=\"_ _0\"></span>evels s<span class=\"_ _0\"></span>een d<span class=\"_ _0\"></span>uring H2 F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023 from Januar<span class=\"_ _1\"></span>y 2<span class=\"_ _3\"></span>025 for six months<span class=\"_ _0\"></span>, befor<span class=\"_ _0\"></span>e </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs85\">recover<span class=\"_ _0\"></span>ing to the l<span class=\"_ _0\"></span>evels s<span class=\"_ _0\"></span>een in H2 F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>24 for the remaind<span class=\"_ _0\"></span>er of the g<span class=\"_ _0\"></span>oing co<span class=\"_ _0\"></span>ncern p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d. M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al revenu<span class=\"_ _0\"></span>e remains in lin<span class=\"_ _0\"></span>e wit<span class=\"_ _0\"></span>h the sof<span class=\"_ _0\"></span>ter </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs86\">level e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>erie<span class=\"_ _0\"></span>nced dur<span class=\"_ _0\"></span>ing F<span class=\"_ _0\"></span>Y 2024 through to Jun<span class=\"_ _0\"></span>e 2025 before recove<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y comme<span class=\"_ _0\"></span>nces at a rate of 10% per annum thro<span class=\"_ _0\"></span>ugh the r<span class=\"_ _0\"></span>emaind<span class=\"_ _0\"></span>er </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs87\">of<span class=\"_ gs34\"> </span>the go<span class=\"_ _0\"></span>ing conce<span class=\"_ _0\"></span>rn pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d. Inventor<span class=\"_ _1\"></span>y is reduced in line w<span class=\"_ _0\"></span>ith s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff2a fs7 fc5 sc0 ls13 wsd gs88\">Scenario 2<span class=\"ff2c fc4 ls7 ws1\"> \u2013 in line with s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o 1 throug<span class=\"_ _0\"></span>h to June 2025 but wit<span class=\"_ _0\"></span>h the lo<span class=\"_ _0\"></span>wer de<span class=\"_ _0\"></span>mand continui<span class=\"_ _0\"></span>ng throug<span class=\"_ _0\"></span>hout 2025, i.e. throughout t<span class=\"_ _0\"></span>he </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs89\">goin<span class=\"_ _0\"></span>g concern p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od, t<span class=\"_ _0\"></span>aking th<span class=\"_ _0\"></span>e total p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d of low<span class=\"_ _0\"></span>er dema<span class=\"_ _0\"></span>nd, whi<span class=\"_ _0\"></span>ch for Sust<span class=\"_ _0\"></span>ainab<span class=\"_ _0\"></span>le So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns st<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ted in e<span class=\"_ _0\"></span>arly F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023, to three year<span class=\"_ _0\"></span>s, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs8a\">well ab<span class=\"_ _0\"></span>ove the du<span class=\"_ _0\"></span>ration of a<span class=\"_ _0\"></span>ny previ<span class=\"_ _0\"></span>ous dow<span class=\"_ _0\"></span>nturn e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>erie<span class=\"_ _0\"></span>nced by th<span class=\"_ _0\"></span>e Company<span class=\"_ _3\"></span>. This wo<span class=\"_ _0\"></span>uld gi<span class=\"_ _0\"></span>ve an annualis<span class=\"_ _0\"></span>ed volu<span class=\"_ _0\"></span>me be<span class=\"_ _0\"></span>low c.3,30<span class=\"_ _0\"></span>0 </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs8b\">tonnes<span class=\"_ _0\"></span>, a level n<span class=\"_ _0\"></span>ot se<span class=\"_ _0\"></span>en since 201<span class=\"_ _5\"></span>3. I<span class=\"_ _0\"></span>n this sce<span class=\"_ _0\"></span>nario, de<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>cking wo<span class=\"_ _0\"></span>uld continu<span class=\"_ _0\"></span>e to impac<span class=\"_ _0\"></span>t M<span class=\"_ _0\"></span>edi<span class=\"_ _0\"></span>cal reve<span class=\"_ _0\"></span>nue whi<span class=\"_ _0\"></span>ch would r<span class=\"_ _0\"></span>emain at an </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs8c\">annualis<span class=\"_ _0\"></span>ed revenu<span class=\"_ _0\"></span>e compa<span class=\"_ _0\"></span>rable to F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024. With th<span class=\"_ _0\"></span>e peri<span class=\"_ _0\"></span>od of pro<span class=\"_ _0\"></span>lon<span class=\"_ _0\"></span>ged l<span class=\"_ _0\"></span>ower de<span class=\"_ _0\"></span>mand, a mo<span class=\"_ _0\"></span>re agg<span class=\"_ _0\"></span>ress<span class=\"_ _0\"></span>ive unwin<span class=\"_ _0\"></span>d of the inventor<span class=\"_ _1\"></span>y </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs8d\">balance ha<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>en as<span class=\"_ _0\"></span>sumed. T<span class=\"_ _0\"></span>he D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s consid<span class=\"_ _0\"></span>er sce<span class=\"_ _0\"></span>nario 2 to b<span class=\"_ _0\"></span>e a seve<span class=\"_ _0\"></span>re but plau<span class=\"_ _0\"></span>sible s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs8e\">Commercial s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s from the n<span class=\"_ _0\"></span>ew PEEK ma<span class=\"_ _0\"></span>nufac<span class=\"_ _0\"></span>turing facili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y in China commence<span class=\"_ _0\"></span>d during H<span class=\"_ _0\"></span>2 F<span class=\"_ _0\"></span>Y 2024<span class=\"_ _3\"></span>; however, with volum<span class=\"_ _0\"></span>es buil<span class=\"_ _0\"></span>ding over </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs8f\">time th<span class=\"_ _0\"></span>e entit<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>ill require a<span class=\"_ _0\"></span>ddit<span class=\"_ _0\"></span>ional fun<span class=\"_ _0\"></span>ding to se<span class=\"_ _0\"></span>e it thro<span class=\"_ _0\"></span>ugh to net c<span class=\"_ _0\"></span>ash ge<span class=\"_ _0\"></span>nerati<span class=\"_ _0\"></span>on. In co<span class=\"_ _0\"></span>ncluding o<span class=\"_ _0\"></span>n the g<span class=\"_ _0\"></span>oing con<span class=\"_ _0\"></span>cern po<span class=\"_ _0\"></span>siti<span class=\"_ _0\"></span>on, it has </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs90\">be<span class=\"_ _0\"></span>en assu<span class=\"_ _0\"></span>med tha<span class=\"_ _0\"></span>t Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex wil<span class=\"_ _0\"></span>l provid<span class=\"_ _0\"></span>e the a<span class=\"_ _0\"></span>dditi<span class=\"_ _0\"></span>onal fun<span class=\"_ _0\"></span>ds in full, whi<span class=\"_ _0\"></span>ch the Bo<span class=\"_ _0\"></span>ard consi<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>s to be th<span class=\"_ _0\"></span>e wor<span class=\"_ _0\"></span>st c<span class=\"_ _0\"></span>ase s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs91\">Before any mi<span class=\"_ _0\"></span>tigat<span class=\"_ _0\"></span>ing ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns the s<span class=\"_ _0\"></span>ensitis<span class=\"_ _0\"></span>ed c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows sh<span class=\"_ _0\"></span>ow the Compa<span class=\"_ _0\"></span>ny has signif<span class=\"_ _0\"></span>icant<span class=\"_ _0\"></span>ly redu<span class=\"_ _0\"></span>ced ca<span class=\"_ _0\"></span>sh hea<span class=\"_ _0\"></span>droom, w<span class=\"_ _0\"></span>hich wo<span class=\"_ _0\"></span>uld req<span class=\"_ _0\"></span>uire </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs92\">continue<span class=\"_ _0\"></span>d use of th<span class=\"_ _0\"></span>e commit<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d facilit<span class=\"_ _0\"></span>y durin<span class=\"_ _0\"></span>g the go<span class=\"_ _0\"></span>ing conce<span class=\"_ _0\"></span>rn pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d. The l<span class=\"_ _0\"></span>evel of facil<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y drawn d<span class=\"_ _0\"></span>own is h<span class=\"_ _0\"></span>igher in s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o 2 but in </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs93\">neith<span class=\"_ _0\"></span>er sce<span class=\"_ _0\"></span>nario is t<span class=\"_ _0\"></span>he commi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d facilit<span class=\"_ _0\"></span>y full<span class=\"_ _0\"></span>y drawn, no<span class=\"_ _0\"></span>r drawn fo<span class=\"_ _0\"></span>r the wh<span class=\"_ _0\"></span>ole ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>. With c<span class=\"_ _0\"></span>ash lev<span class=\"_ _0\"></span>els low<span class=\"_ _0\"></span>er than has his<span class=\"_ _0\"></span>tori<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y be<span class=\"_ _0\"></span>en the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs94\">cas<span class=\"_ _0\"></span>e for Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>trex<span class=\"_ _0\"></span>, the Company has i<span class=\"_ _0\"></span>denti<span class=\"_ _0\"></span>fie<span class=\"_ _0\"></span>d a numbe<span class=\"_ _0\"></span>r of mitiga<span class=\"_ _0\"></span>ting ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons whi<span class=\"_ _0\"></span>ch are rea<span class=\"_ _0\"></span>dily availa<span class=\"_ _0\"></span>ble to inc<span class=\"_ _0\"></span>rease t<span class=\"_ _0\"></span>he hea<span class=\"_ _0\"></span>droo<span class=\"_ _0\"></span>m. The<span class=\"_ _0\"></span>se inc<span class=\"_ _0\"></span>lude:</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs95\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs96\">use of com<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted facilit<span class=\"_ _0\"></span>y \u2013 t<span class=\"_ _0\"></span>he commi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d facilit<span class=\"_ _0\"></span>y coul<span class=\"_ _0\"></span>d be draw<span class=\"_ _0\"></span>n at shor<span class=\"_ _1\"></span>t notice. C<span class=\"_ _3\"></span>onver<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>ons wi<span class=\"_ _0\"></span>th our ba<span class=\"_ _0\"></span>nking pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tner<span class=\"_ _0\"></span>s indic<span class=\"_ _0\"></span>ate that </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs97\">the \u00a320<span class=\"_ _0\"></span>m uncomm<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ted accord<span class=\"_ _0\"></span>ion coul<span class=\"_ _0\"></span>d also b<span class=\"_ _0\"></span>e readil<span class=\"_ _0\"></span>y acces<span class=\"_ _0\"></span>sed<span class=\"_ _0\"></span>. The cov<span class=\"_ _0\"></span>enant<span class=\"_ _0\"></span>s of the facili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y have be<span class=\"_ _0\"></span>en succes<span class=\"_ _0\"></span>sfull<span class=\"_ _0\"></span>y tes<span class=\"_ _0\"></span>ted und<span class=\"_ _0\"></span>er each </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs98\">of the s<span class=\"_ _0\"></span>cenario<span class=\"_ _0\"></span>s;</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs99\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs9a\">defer<span class=\"_ _0\"></span>ral of cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture \u2013 the ba<span class=\"_ _0\"></span>se c<span class=\"_ _0\"></span>ase c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt over the n<span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months is l<span class=\"_ _0\"></span>ower tha<span class=\"_ _0\"></span>n recent yea<span class=\"_ _0\"></span>rs w<span class=\"_ _0\"></span>ith maj<span class=\"_ _0\"></span>or proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs9b\">now comp<span class=\"_ _0\"></span>lete<span class=\"_ _0\"></span>d in China and the UK<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>is could b<span class=\"_ _0\"></span>e reduce<span class=\"_ _0\"></span>d signif<span class=\"_ _0\"></span>icant<span class=\"_ _0\"></span>ly by limit<span class=\"_ _0\"></span>ing ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture to es<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>ial proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and de<span class=\"_ _0\"></span>ferring a<span class=\"_ _0\"></span>ll </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs9c\">other p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s late<span class=\"_ _0\"></span>r into 2025 or beyond;</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs9d\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs9e\">reduc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on in dis<span class=\"_ _0\"></span>creti<span class=\"_ _0\"></span>onar<span class=\"_ _0\"></span>y ove<span class=\"_ _0\"></span>rhea<span class=\"_ _0\"></span>ds \u2013 cos<span class=\"_ _0\"></span>ts w<span class=\"_ _0\"></span>ould b<span class=\"_ _0\"></span>e limited to pr<span class=\"_ _0\"></span>iori<span class=\"_ _0\"></span>tise a<span class=\"_ _0\"></span>nd supp<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t cus<span class=\"_ _0\"></span>tomer re<span class=\"_ _0\"></span>lated ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ivit<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>; </div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs9f\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsa0\">reduc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on in inventor<span class=\"_ _1\"></span>y levels \u2013 the el<span class=\"_ _0\"></span>evated inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y lev<span class=\"_ _0\"></span>el se<span class=\"_ _0\"></span>en at the e<span class=\"_ _0\"></span>nd of F<span class=\"_ _0\"></span>Y 2023 has alre<span class=\"_ _0\"></span>ady b<span class=\"_ _0\"></span>een p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tiall<span class=\"_ _0\"></span>y unwound a<span class=\"_ _0\"></span>nd is </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsa1\">forec<span class=\"_ _0\"></span>ast to co<span class=\"_ _0\"></span>ntinue to unwin<span class=\"_ _0\"></span>d during F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>025. The sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s noted ab<span class=\"_ _0\"></span>ove inclu<span class=\"_ _0\"></span>de an acce<span class=\"_ _0\"></span>lerati<span class=\"_ _0\"></span>on of the inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y unwin<span class=\"_ _0\"></span>d but a mo<span class=\"_ _0\"></span>re </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsa2\">aggre<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span>ve appro<span class=\"_ _0\"></span>ach coul<span class=\"_ _0\"></span>d be t<span class=\"_ _0\"></span>aken to provid<span class=\"_ _0\"></span>e add<span class=\"_ _0\"></span>ition<span class=\"_ _0\"></span>al cash r<span class=\"_ _0\"></span>esou<span class=\"_ _0\"></span>rces; and</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gsa3\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsa4\">defer<span class=\"_ _0\"></span>ral<span class=\"_ _0\"></span>/cancel<span class=\"_ _0\"></span>lation of d<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>dend<span class=\"_ _0\"></span>s \u2013 the Bo<span class=\"_ _0\"></span>ard consid<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s the c<span class=\"_ _0\"></span>ash po<span class=\"_ _0\"></span>siti<span class=\"_ _0\"></span>on and intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s of all s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>keholde<span class=\"_ _0\"></span>rs b<span class=\"_ _0\"></span>efore re<span class=\"_ _0\"></span>comme<span class=\"_ _0\"></span>nding </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsa5\">paym<span class=\"_ _0\"></span>ent of a div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nd. A div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nd has be<span class=\"_ _0\"></span>en pro<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>ed for p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt in Feb<span class=\"_ _0\"></span>ruar<span class=\"_ _0\"></span>y 2025 of c.\u00a340<span class=\"_ _0\"></span>m and in th<span class=\"_ _0\"></span>e pas<span class=\"_ _0\"></span>t an interim di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsa6\">of<span class=\"_ gs34\"> </span>c.\u00a31<span class=\"_ _5\"></span>2m has be<span class=\"_ _0\"></span>en paid in J<span class=\"_ _0\"></span>une, giv<span class=\"_ _0\"></span>ing a combi<span class=\"_ _0\"></span>ned annua<span class=\"_ _0\"></span>l out<span class=\"_ _0\"></span>flo<span class=\"_ _0\"></span>w of c.\u00a352m. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsa7\">Rever<span class=\"_ _0\"></span>se s<span class=\"_ _0\"></span>tres<span class=\"_ _0\"></span>s tes<span class=\"_ _0\"></span>ting wa<span class=\"_ _0\"></span>s per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med to id<span class=\"_ _0\"></span>entif<span class=\"_ _0\"></span>y t<span class=\"_ _0\"></span>he leve<span class=\"_ _0\"></span>l that s<span class=\"_ _0\"></span>ales w<span class=\"_ _0\"></span>ould ne<span class=\"_ _0\"></span>ed to dro<span class=\"_ _0\"></span>p by in orde<span class=\"_ _0\"></span>r for the Gro<span class=\"_ _0\"></span>up to be una<span class=\"_ _0\"></span>ble to me<span class=\"_ _0\"></span>et </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsa8\">it<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>liabilit<span class=\"_ _0\"></span>ies a<span class=\"_ _0\"></span>s they fall du<span class=\"_ _0\"></span>e by the end o<span class=\"_ _0\"></span>f the go<span class=\"_ _0\"></span>ing conce<span class=\"_ _0\"></span>rn as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sment p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od. S<span class=\"_ _0\"></span>ales vo<span class=\"_ _0\"></span>lume<span class=\"_ _0\"></span>s would n<span class=\"_ _0\"></span>eed to co<span class=\"_ _0\"></span>nsiste<span class=\"_ _0\"></span>ntly dro<span class=\"_ _0\"></span>p materia<span class=\"_ _0\"></span>lly </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsa9\">bel<span class=\"_ _0\"></span>ow the l<span class=\"_ _0\"></span>ow point in s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o 2, which is n<span class=\"_ _0\"></span>ot consid<span class=\"_ _0\"></span>ered pl<span class=\"_ _0\"></span>ausibl<span class=\"_ _0\"></span>e.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsab\">A<span class=\"_ _0\"></span>s a result of t<span class=\"_ _0\"></span>his det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sment a<span class=\"_ _0\"></span>nd wit<span class=\"_ _0\"></span>h reference to th<span class=\"_ _0\"></span>e Company\u2019s stro<span class=\"_ _0\"></span>ng bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et, ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing commi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d faciliti<span class=\"_ _0\"></span>es and t<span class=\"_ _0\"></span>he cas<span class=\"_ _0\"></span>h </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsac\">pres<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vin<span class=\"_ _0\"></span>g lever<span class=\"_ _0\"></span>s at th<span class=\"_ _0\"></span>e Company\u2019s dispo<span class=\"_ _0\"></span>sal, b<span class=\"_ _0\"></span>ut also a<span class=\"_ _0\"></span>cknow<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>dging th<span class=\"_ _0\"></span>e current e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>ith a numb<span class=\"_ _0\"></span>er of glo<span class=\"_ _0\"></span>bal e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mies </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsad\">remaining in o<span class=\"_ _0\"></span>r clos<span class=\"_ _0\"></span>e to rece<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span>on and th<span class=\"_ _0\"></span>e war<span class=\"_ _0\"></span>s in Ukrain<span class=\"_ _0\"></span>e and the M<span class=\"_ _0\"></span>iddl<span class=\"_ _0\"></span>e Eas<span class=\"_ _0\"></span>t continuing<span class=\"_ _0\"></span>, the Bo<span class=\"_ _0\"></span>ard has con<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d that the Compa<span class=\"_ _0\"></span>ny has </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsae\">suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent liquid<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y to mee<span class=\"_ _0\"></span>t it<span class=\"_ _0\"></span>s oblig<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns when t<span class=\"_ _0\"></span>hey fall due fo<span class=\"_ _0\"></span>r a per<span class=\"_ _0\"></span>iod of at l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the d<span class=\"_ _0\"></span>ate of this rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t. F<span class=\"_ _0\"></span>or thi<span class=\"_ _0\"></span>s reaso<span class=\"_ _0\"></span>n, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsaf\">it continu<span class=\"_ _0\"></span>es to ado<span class=\"_ _0\"></span>pt the g<span class=\"_ _0\"></span>oing con<span class=\"_ _0\"></span>cern ba<span class=\"_ _0\"></span>sis for pre<span class=\"_ _0\"></span>paring t<span class=\"_ _0\"></span>he finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gsb0\">Crit<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>al ju<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s ma<span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>n ap<span class=\"_ _0\"></span>ply<span class=\"_ _0\"></span>ing a<span class=\"_ _0\"></span>cco<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>ing p<span class=\"_ _0\"></span>oli<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>es </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsb1\">The c<span class=\"_ _0\"></span>ritic<span class=\"_ _0\"></span>al jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s involv<span class=\"_ _0\"></span>ing es<span class=\"_ _0\"></span>timati<span class=\"_ _0\"></span>on uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y are sh<span class=\"_ _0\"></span>own b<span class=\"_ _0\"></span>elow. The D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s als<span class=\"_ _0\"></span>o consid<span class=\"_ _0\"></span>er the cr<span class=\"_ _0\"></span>itic<span class=\"_ _0\"></span>al judg<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span>, other t<span class=\"_ _0\"></span>han </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsb2\">thos<span class=\"_ _0\"></span>e invol<span class=\"_ _0\"></span>ving es<span class=\"_ _0\"></span>timat<span class=\"_ _0\"></span>ion un<span class=\"_ _0\"></span>cer<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y, in the proce<span class=\"_ _0\"></span>ss of a<span class=\"_ _0\"></span>pply<span class=\"_ _0\"></span>ing account<span class=\"_ _0\"></span>ing pol<span class=\"_ _0\"></span>icie<span class=\"_ _0\"></span>s that woul<span class=\"_ _0\"></span>d have a signif<span class=\"_ _0\"></span>icant e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t on the am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsb3\">recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gsb4\">The Directors consider that the application<span class=\"_ _3\"></span> of the exc<span class=\"_ _3\"></span>eptional items<span class=\"_ _3\"></span> accoun<span class=\"_ _3\"></span>ting policy involves sig<span class=\"_ _3\"></span>nificant judgement, with<span class=\"_ _3\"></span> the application </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsb5\">and area<span class=\"_ _0\"></span>s of judg<span class=\"_ _0\"></span>ement ou<span class=\"_ _0\"></span>tline<span class=\"_ _0\"></span>d in note 3. Th<span class=\"_ _0\"></span>ere are no ot<span class=\"_ _0\"></span>her jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s that the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have mad<span class=\"_ _0\"></span>e in the pro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s of app<span class=\"_ _0\"></span>lying </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsb6\">accounting p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es that w<span class=\"_ _0\"></span>ould have a si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d in the finan<span class=\"_ _0\"></span>cial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls25 ws21 gsb7\">Sources of<span class=\"_ _3\"></span> estimation uncertainty<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsb8\">The G<span class=\"_ _0\"></span>roup us<span class=\"_ _0\"></span>es es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>s and as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons in app<span class=\"_ _0\"></span>lyin<span class=\"_ _0\"></span>g accounting p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es to valu<span class=\"_ _0\"></span>e balance<span class=\"_ _0\"></span>s and trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons re<span class=\"_ _0\"></span>corde<span class=\"_ _0\"></span>d in the fina<span class=\"_ _0\"></span>ncial </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsb9\">st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span>. The e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>imates and a<span class=\"_ _0\"></span>ssum<span class=\"_ _0\"></span>ptions t<span class=\"_ _0\"></span>hat, if rev<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d, would have a s<span class=\"_ _0\"></span>ignifi<span class=\"_ _0\"></span>cant ri<span class=\"_ _0\"></span>sk of a materia<span class=\"_ _0\"></span>l impac<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n the valua<span class=\"_ _0\"></span>tion of a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsba\">and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s with<span class=\"_ _0\"></span>in the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t financia<span class=\"_ _0\"></span>l year<span class=\"_ _3\"></span>, and the<span class=\"_ _0\"></span>refore clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as cr<span class=\"_ _0\"></span>itic<span class=\"_ _0\"></span>al at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024, are retirem<span class=\"_ _0\"></span>ent be<span class=\"_ _0\"></span>nefit<span class=\"_ _0\"></span>s (s<span class=\"_ _0\"></span>ee no<span class=\"_ _0\"></span>te 1<span class=\"_ _5\"></span>7<span class=\"_ _0\"></span>) </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsbb\">and the va<span class=\"_ _0\"></span>luatio<span class=\"_ _0\"></span>n of inventor<span class=\"_ _0\"></span>y (s<span class=\"_ _0\"></span>ee note 13<span class=\"_ _3\"></span>), consistent w<span class=\"_ _0\"></span>ith the p<span class=\"_ _0\"></span>rior ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>. The us<span class=\"_ _0\"></span>e of est<span class=\"_ _0\"></span>imates in a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ssin<span class=\"_ _0\"></span>g the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of t<span class=\"_ _0\"></span>he </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsbc\">invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate and fair v<span class=\"_ _0\"></span>alue of conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan note<span class=\"_ _0\"></span>s (se<span class=\"_ _0\"></span>e note 1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>) held in B<span class=\"_ _0\"></span>ond 3D H<span class=\"_ _0\"></span>igh Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance Technolo<span class=\"_ _0\"></span>gy BV (\u2018<span class=\"_ _0\"></span>Bond<span class=\"_ _0\"></span>\u2019) </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsbd\">was clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as cr<span class=\"_ _0\"></span>itic<span class=\"_ _0\"></span>al in the p<span class=\"_ _0\"></span>rior ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>. With t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tment in a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate an<span class=\"_ _0\"></span>d loans d<span class=\"_ _0\"></span>ue from B<span class=\"_ _0\"></span>ond bot<span class=\"_ _0\"></span>h now valu<span class=\"_ _0\"></span>ed at \u00a3nil, the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsbe\">value of th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is no lon<span class=\"_ _0\"></span>ger a s<span class=\"_ _0\"></span>ource of es<span class=\"_ _0\"></span>timat<span class=\"_ _0\"></span>ion unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y at 3<span class=\"_ _0\"></span>0 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsbf\">The c<span class=\"_ _0\"></span>ritic<span class=\"_ _0\"></span>al jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s and key source<span class=\"_ _0\"></span>s of est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y that th<span class=\"_ _0\"></span>e Dire<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>rs have co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red in the p<span class=\"_ _0\"></span>roces<span class=\"_ _0\"></span>s of ap<span class=\"_ _0\"></span>plyi<span class=\"_ _0\"></span>ng the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsc0\">Group\u2019s accounting p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es and th<span class=\"_ _0\"></span>at have the m<span class=\"_ _0\"></span>ost si<span class=\"_ _0\"></span>gnifi<span class=\"_ _0\"></span>cant ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n the am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are inclu<span class=\"_ _0\"></span>ded </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsc1\">with<span class=\"_ _0\"></span>in the rel<span class=\"_ _0\"></span>evant note<span class=\"_ _0\"></span>s. Critic<span class=\"_ _0\"></span>al judg<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts an<span class=\"_ _0\"></span>d key sources of e<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mation u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y can b<span class=\"_ _0\"></span>e ide<span class=\"_ _0\"></span>ntifie<span class=\"_ _0\"></span>d throug<span class=\"_ _0\"></span>hout t<span class=\"_ _0\"></span>he notes by t<span class=\"_ _0\"></span>he </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls15 wsf gsc2\">fol<span class=\"_ _3\"></span>lowin<span class=\"_ _3\"></span>g symbol<span class=\"_ _3\"></span> <span class=\"_ _24\"> </span><span class=\"ff2a fc5 ls7 ws1\"> <span class=\"ff2c fc4\">. Manage<span class=\"_ _0\"></span>ment has di<span class=\"_ _0\"></span>scus<span class=\"_ _0\"></span>sed t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e with t<span class=\"_ _0\"></span>he Audit Commi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>e. The<span class=\"_ _0\"></span>se sh<span class=\"_ _0\"></span>ould be r<span class=\"_ _0\"></span>ead in conjun<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsc3\">material a<span class=\"_ _0\"></span>ccounting p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d in the no<span class=\"_ _0\"></span>tes to the fi<span class=\"_ _0\"></span>nancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsc4\">The co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration o<span class=\"_ _0\"></span>f criti<span class=\"_ _0\"></span>cal jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s and key source<span class=\"_ _0\"></span>s of es<span class=\"_ _0\"></span>timati<span class=\"_ _0\"></span>on uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y inclu<span class=\"_ _0\"></span>des co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration of t<span class=\"_ _0\"></span>he pote<span class=\"_ _0\"></span>ntial impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsc5\">climate chang<span class=\"_ _0\"></span>e on th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. The a<span class=\"_ _0\"></span>reas consi<span class=\"_ _0\"></span>dere<span class=\"_ _0\"></span>d and the co<span class=\"_ _0\"></span>nclusi<span class=\"_ _0\"></span>ons mad<span class=\"_ _0\"></span>e can b<span class=\"_ _0\"></span>e ident<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d throug<span class=\"_ _0\"></span>hout th<span class=\"_ _0\"></span>e financ<span class=\"_ _0\"></span>ial </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsc6\">st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts by t<span class=\"_ _0\"></span>he sy<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>ol <span class=\"_ _24\"> </span><span class=\"ff2a fc5\"> </span>. No<span class=\"_ _0\"></span>ne of the ar<span class=\"_ _0\"></span>eas of es<span class=\"_ _0\"></span>timat<span class=\"_ _0\"></span>ion unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y con<span class=\"_ _0\"></span>sider<span class=\"_ _0\"></span>ed had a sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant risk of ma<span class=\"_ _0\"></span>terial a<span class=\"_ _0\"></span>djust<span class=\"_ _0\"></span>ment in th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsc7\">nex<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months a<span class=\"_ _0\"></span>s a result of cli<span class=\"_ _0\"></span>mate chang<span class=\"_ _0\"></span>e, althoug<span class=\"_ _0\"></span>h it is note<span class=\"_ _0\"></span>d that the<span class=\"_ _0\"></span>re could b<span class=\"_ _0\"></span>e a more si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t over th<span class=\"_ _0\"></span>e mediu<span class=\"_ _0\"></span>m and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gsc8\">longer-<span class=\"_ _3\"></span>term time fr<span class=\"_ _3\"></span>ames.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gsc9\">Ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r are<span class=\"_ _0\"></span>as of j<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt an<span class=\"_ _0\"></span>d sou<span class=\"_ _0\"></span>rce<span class=\"_ _0\"></span>s of e<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mat<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>n unc<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsca\">The f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement<span class=\"_ _0\"></span>s inclu<span class=\"_ _0\"></span>de oth<span class=\"_ _0\"></span>er areas of ju<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>ment and s<span class=\"_ _0\"></span>ources o<span class=\"_ _0\"></span>f est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y whi<span class=\"_ _0\"></span>ch do not m<span class=\"_ _0\"></span>eet t<span class=\"_ _0\"></span>he abo<span class=\"_ _0\"></span>ve defin<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gscb\">of criti<span class=\"_ _0\"></span>cal e<span class=\"_ _0\"></span>ither d<span class=\"_ _0\"></span>ue to the l<span class=\"_ _0\"></span>evel of ris<span class=\"_ _0\"></span>k or the ti<span class=\"_ _0\"></span>me frame o<span class=\"_ _0\"></span>f the pote<span class=\"_ _0\"></span>ntial imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t; how<span class=\"_ _0\"></span>ever<span class=\"_ _3\"></span>, they ap<span class=\"_ _0\"></span>ply to th<span class=\"_ _0\"></span>e measu<span class=\"_ _0\"></span>rement of ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gscc\">material a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>e the us<span class=\"_ _0\"></span>eful eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c lives an<span class=\"_ _0\"></span>d resid<span class=\"_ _0\"></span>ual value of p<span class=\"_ _0\"></span>rope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipme<span class=\"_ _0\"></span>nt and the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gscd\">recog<span class=\"_ _0\"></span>nitio<span class=\"_ _0\"></span>n of defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>axa<span class=\"_ _0\"></span>tion b<span class=\"_ _0\"></span>alance<span class=\"_ _0\"></span>s for whic<span class=\"_ _0\"></span>h there is un<span class=\"_ _0\"></span>cer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>y over the l<span class=\"_ _0\"></span>onge<span class=\"_ _0\"></span>r term.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gsce\">New a<span class=\"_ _0\"></span>cco<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>ing s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ard<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d am<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>dme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s to exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ing s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>and<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ds </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gscf\">Ne<span class=\"_ _0\"></span>w st<span class=\"_ _0\"></span>andards a<span class=\"_ _0\"></span>nd amen<span class=\"_ _0\"></span>dment<span class=\"_ _0\"></span>s to ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing st<span class=\"_ _0\"></span>anda<span class=\"_ _0\"></span>rds were ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive for th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l year end<span class=\"_ _0\"></span>ed 3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4, whic<span class=\"_ _0\"></span>h includ<span class=\"_ _0\"></span>ed: </div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gsd0\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gsd1\">Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 1 \u2013 Pra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tice Statem<span class=\"_ _0\"></span>ent 2 and I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 8 \u2013 Dis<span class=\"_ _0\"></span>tingu<span class=\"_ _0\"></span>ish Bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en Change<span class=\"_ _0\"></span>s in Accounting Po<span class=\"_ _0\"></span>lici<span class=\"_ _0\"></span>es and Account<span class=\"_ _0\"></span>ing Es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>s;</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gsd2\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsd3\">Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nt to IA<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>2 \u2013 Defer<span class=\"_ _0\"></span>red T<span class=\"_ _3\"></span>ax Rela<span class=\"_ _0\"></span>ted to A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and L<span class=\"_ _0\"></span>iabili<span class=\"_ _0\"></span>ties a<span class=\"_ _0\"></span>rising fro<span class=\"_ _0\"></span>m a Single Transac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n;</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gsd4\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsd5\">IF<span class=\"_ _0\"></span>RS 17 \u2013 Insurance Contract<span class=\"_ _0\"></span>s \u2013 Re<span class=\"_ _0\"></span>place<span class=\"_ _0\"></span>ment of I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 4; and</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gsd6\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsd7\">Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nt to IA<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>2 \u2013 Inter<span class=\"_ _0\"></span>nationa<span class=\"_ _0\"></span>l T<span class=\"_ _3\"></span>ax Reform \u2013 P<span class=\"_ _0\"></span>illar Two Mode<span class=\"_ _0\"></span>l Rules<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsd8\">No<span class=\"_ _0\"></span>ne of the<span class=\"_ _0\"></span>se have had a m<span class=\"_ _0\"></span>aterial im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>he conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d or Company resul<span class=\"_ _0\"></span>t or finan<span class=\"_ _0\"></span>cial po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls7 ws1 gsd9\">Stan<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>s ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve fro<span class=\"_ _0\"></span>m 1 Oc<span class=\"_ _1\"></span>tober 2<span class=\"_ _0\"></span>024 onwa<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsda\">A numbe<span class=\"_ _0\"></span>r of st<span class=\"_ _0\"></span>andard<span class=\"_ _0\"></span>s, ame<span class=\"_ _0\"></span>ndment<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d interpre<span class=\"_ _0\"></span>tati<span class=\"_ _0\"></span>ons have be<span class=\"_ _0\"></span>en is<span class=\"_ _0\"></span>sued a<span class=\"_ _0\"></span>nd end<span class=\"_ _0\"></span>ors<span class=\"_ _0\"></span>ed by th<span class=\"_ _0\"></span>e UK bu<span class=\"_ _0\"></span>t are not yet ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive in th<span class=\"_ _0\"></span>e UK and, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsdb\">according<span class=\"_ _0\"></span>ly, the Group has not ye<span class=\"_ _0\"></span>t ado<span class=\"_ _0\"></span>pted th<span class=\"_ _0\"></span>em. Th<span class=\"_ _0\"></span>ese in<span class=\"_ _0\"></span>clude: </div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gsdc\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsdd\">Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nt to IF<span class=\"_ _0\"></span>RS 16 \u2013 Lease<span class=\"_ _0\"></span>s on S<span class=\"_ _0\"></span>ale and L<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>eba<span class=\"_ _0\"></span>ck;</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gsde\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsdf\">Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 1 \u2013 N<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>Current Liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h Covenants an<span class=\"_ _0\"></span>d Classifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on of Lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es as Current or N<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>Current;</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gse0\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gse1\">Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 7 and I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 7 \u2013 Sup<span class=\"_ _0\"></span>plier F<span class=\"_ _0\"></span>inance A<span class=\"_ _0\"></span>rrang<span class=\"_ _0\"></span>ement<span class=\"_ _0\"></span>s; and</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gse2\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gse3\">Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 21 \u2013 Lack of E<span class=\"_ _0\"></span>xchan<span class=\"_ _0\"></span>geab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y;<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gse4\">No<span class=\"_ _0\"></span>ne of the<span class=\"_ _0\"></span>se are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to have a mate<span class=\"_ _0\"></span>rial imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t on th<span class=\"_ _0\"></span>e conso<span class=\"_ _0\"></span>lidated o<span class=\"_ _0\"></span>r Company result o<span class=\"_ _0\"></span>r financ<span class=\"_ _0\"></span>ial pos<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gse5\">The G<span class=\"_ _0\"></span>roup continu<span class=\"_ _0\"></span>es to mo<span class=\"_ _0\"></span>nitor th<span class=\"_ _0\"></span>e potentia<span class=\"_ _0\"></span>l impac<span class=\"_ _0\"></span>t of ot<span class=\"_ _0\"></span>her ne<span class=\"_ _0\"></span>w st<span class=\"_ _0\"></span>andards a<span class=\"_ _0\"></span>nd interpr<span class=\"_ _0\"></span>etat<span class=\"_ _0\"></span>ions w<span class=\"_ _0\"></span>hich may b<span class=\"_ _0\"></span>e endo<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>ed and re<span class=\"_ _0\"></span>quire </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gse6\">ado<span class=\"_ _0\"></span>ption b<span class=\"_ _0\"></span>y the Grou<span class=\"_ _0\"></span>p in future rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g per<span class=\"_ _0\"></span>iods<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e Group d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot consid<span class=\"_ _0\"></span>er that any oth<span class=\"_ _0\"></span>er st<span class=\"_ _0\"></span>anda<span class=\"_ _0\"></span>rds, am<span class=\"_ _0\"></span>endm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s or interp<span class=\"_ _0\"></span>retat<span class=\"_ _0\"></span>ions </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gse7\">issue<span class=\"_ _0\"></span>d by the I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>SB, bu<span class=\"_ _0\"></span>t not yet ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>able, w<span class=\"_ _0\"></span>ill have a materia<span class=\"_ _0\"></span>l impac<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n the Gro<span class=\"_ _0\"></span>up\u2019s consolidate<span class=\"_ _0\"></span>d result o<span class=\"_ _0\"></span>r financi<span class=\"_ _0\"></span>al pos<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfPreparationOfFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-507": {
   "value": "<div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls23 ws1f gs4d\">General inf<span class=\"_ _3\"></span>ormation<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs4e\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex plc (th<span class=\"_ _0\"></span>e \u2018C<span class=\"_ _3\"></span>ompa<span class=\"_ _0\"></span>ny\u2019) is a p<span class=\"_ _0\"></span>ublic co<span class=\"_ _0\"></span>mpany, which is limite<span class=\"_ _0\"></span>d by shares an<span class=\"_ _0\"></span>d is liste<span class=\"_ _0\"></span>d on th<span class=\"_ _0\"></span>e Lond<span class=\"_ _0\"></span>on Stock E<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e. The Company is </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs4f\">incorp<span class=\"_ _0\"></span>orate<span class=\"_ _0\"></span>d and do<span class=\"_ _0\"></span>micile<span class=\"_ _0\"></span>d in England in t<span class=\"_ _0\"></span>he Unite<span class=\"_ _0\"></span>d King<span class=\"_ _0\"></span>dom<span class=\"_ _0\"></span>. The a<span class=\"_ _0\"></span>ddres<span class=\"_ _0\"></span>s of it<span class=\"_ _0\"></span>s reg<span class=\"_ _0\"></span>istere<span class=\"_ _0\"></span>d of<span class=\"_ _0\"></span>fice is V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y Centre, Hillhouse </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7c ws7a gs50\">Interna<span class=\"_ _3\"></span>tional<span class=\"_ _3\"></span>, Thornton<span class=\"_ _3\"></span> Cle<span class=\"_ _3\"></span>veleys, Lancashire<span class=\"_ _3\"></span> F<span class=\"_ _0\"></span>Y5 4QD, Un<span class=\"_ _3\"></span>ited Kingdom.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs51\">The co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s of the Comp<span class=\"_ _0\"></span>any for the yea<span class=\"_ _0\"></span>r ende<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2024 comprise t<span class=\"_ _0\"></span>he Company and i<span class=\"_ _0\"></span>ts sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs52\">(together r<span class=\"_ _3\"></span>eferred to<span class=\"_ _3\"></span> as the \u2018<span class=\"_ _3\"></span>Group<span class=\"_ _3\"></span>\u2019).<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs53\">The<span class=\"_ _0\"></span>se cons<span class=\"_ _0\"></span>olid<span class=\"_ _0\"></span>ated fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en app<span class=\"_ _0\"></span>roved for is<span class=\"_ _0\"></span>sue by th<span class=\"_ _0\"></span>e Boa<span class=\"_ _0\"></span>rd of Direc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>rs on 3 D<span class=\"_ _0\"></span>ece<span class=\"_ _0\"></span>mber 2024.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeneralInformationAboutFinancialStatementsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-4": {
   "value": "Victrex plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfReportingEntityOrOtherMeansOfIdentification",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-483": {
   "value": "Victrex plc",
   "dimensions": {
    "concept": "ifrs-full:NameOfParentEntity",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-5": {
   "value": "public company, which is limited by shares",
   "dimensions": {
    "concept": "ifrs-full:LegalFormOfEntity",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-6": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:CountryOfIncorporation",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-482": {
   "value": "United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:DomicileOfEntity",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-7": {
   "value": "Victrex Technology Centre, Hillhouse International, Thornton Cleveleys, Lancashire FY5 4QD, United Kingdom",
   "dimensions": {
    "concept": "ifrs-full:AddressOfRegisteredOfficeOfEntity",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-508": {
   "value": "<div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs55\">Ba<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>s of pr<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>arat<span class=\"_ _0\"></span>ion a<span class=\"_ _0\"></span>nd s<span class=\"_ _0\"></span>tat<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent o<span class=\"_ _0\"></span>f com<span class=\"_ _0\"></span>pli<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs56\">Both th<span class=\"_ _0\"></span>e conso<span class=\"_ _0\"></span>lidated a<span class=\"_ _0\"></span>nd Company finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en prep<span class=\"_ _0\"></span>ared in acco<span class=\"_ _0\"></span>rdance w<span class=\"_ _0\"></span>ith Inte<span class=\"_ _0\"></span>rnatio<span class=\"_ _0\"></span>nal Accountin<span class=\"_ _0\"></span>g Standards in </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs57\">conformi<span class=\"_ _0\"></span>ty w<span class=\"_ _0\"></span>ith t<span class=\"_ _0\"></span>he requir<span class=\"_ _0\"></span>ement<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e Companie<span class=\"_ _0\"></span>s Ac<span class=\"_ _0\"></span>t 200<span class=\"_ _0\"></span>6 and in a<span class=\"_ _0\"></span>ccordance w<span class=\"_ _0\"></span>ith U<span class=\"_ _0\"></span>K<span class=\"_ _3\"></span>-ad<span class=\"_ _0\"></span>opted I<span class=\"_ _0\"></span>nternat<span class=\"_ _0\"></span>ional A<span class=\"_ _0\"></span>ccounting Standa<span class=\"_ _0\"></span>rds. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls10 wsa gs58\">The<span class=\"ff2a ls7 ws1\"><span class=\"_ gs34\"> </span><span class=\"ff2c\">financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n prepa<span class=\"_ _0\"></span>red und<span class=\"_ _0\"></span>er the his<span class=\"_ _0\"></span>tori<span class=\"_ _0\"></span>cal co<span class=\"_ _0\"></span>st ba<span class=\"_ _0\"></span>sis except fo<span class=\"_ _0\"></span>r deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s, d<span class=\"_ _0\"></span>efine<span class=\"_ _0\"></span>d ben<span class=\"_ _0\"></span>efit </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs59\">pensi<span class=\"_ _0\"></span>on sc<span class=\"_ _0\"></span>heme a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd financ<span class=\"_ _0\"></span>ial ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at fair value thr<span class=\"_ _0\"></span>ough prof<span class=\"_ _0\"></span>it and lo<span class=\"_ _0\"></span>ss, w<span class=\"_ _0\"></span>hich ar<span class=\"_ _0\"></span>e measure<span class=\"_ _0\"></span>d at the<span class=\"_ _0\"></span>ir fair value.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs5a\">The G<span class=\"_ _0\"></span>roup\u2019s busines<span class=\"_ _0\"></span>s ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>iti<span class=\"_ _0\"></span>es, tog<span class=\"_ _0\"></span>eth<span class=\"_ _0\"></span>er wit<span class=\"_ _0\"></span>h fac<span class=\"_ _0\"></span>tors likel<span class=\"_ _0\"></span>y to affe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t it<span class=\"_ _0\"></span>s future de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>pment<span class=\"_ _0\"></span>, per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance an<span class=\"_ _0\"></span>d posi<span class=\"_ _0\"></span>tion, are s<span class=\"_ _0\"></span>et ou<span class=\"_ _0\"></span>t in the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs5b\">Strategic re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t on p<span class=\"_ _0\"></span>age<span class=\"_ _0\"></span>s 1 to 75. In addi<span class=\"_ _0\"></span>tion, n<span class=\"_ _0\"></span>ote 1<span class=\"_ _3\"></span>6 on financ<span class=\"_ _0\"></span>ial risk mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent det<span class=\"_ _0\"></span>ails th<span class=\"_ _0\"></span>e Group\u2019s exp<span class=\"_ _0\"></span>osure to a var<span class=\"_ _0\"></span>iet<span class=\"_ _0\"></span>y of fina<span class=\"_ _0\"></span>ncial </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1a ws15 gs5c\">risks, including currency and credit risk.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs4e\">On pub<span class=\"_ _0\"></span>lishing th<span class=\"_ _0\"></span>e Company financi<span class=\"_ _0\"></span>al st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts h<span class=\"_ _0\"></span>ere tog<span class=\"_ _0\"></span>ethe<span class=\"_ _0\"></span>r with t<span class=\"_ _0\"></span>he conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d financi<span class=\"_ _0\"></span>al st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span>, the Company is t<span class=\"_ _0\"></span>aking </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs4f\">adva<span class=\"_ _0\"></span>ntag<span class=\"_ _0\"></span>e of Se<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion 4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>8 of the Compa<span class=\"_ _0\"></span>nies Ac<span class=\"_ _0\"></span>t 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>6 not to pre<span class=\"_ _0\"></span>sent it<span class=\"_ _0\"></span>s indi<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ual incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt and relate<span class=\"_ _0\"></span>d notes th<span class=\"_ _0\"></span>at form par<span class=\"_ _0\"></span>t </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs50\">of<span class=\"_ gs34\"> </span>the ap<span class=\"_ _0\"></span>proved f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs51\">Unle<span class=\"_ _0\"></span>ss a chang<span class=\"_ _0\"></span>e has b<span class=\"_ _0\"></span>een re<span class=\"_ _0\"></span>quired by a<span class=\"_ _0\"></span>dopt<span class=\"_ _0\"></span>ion of n<span class=\"_ _0\"></span>ew st<span class=\"_ _0\"></span>andar<span class=\"_ _0\"></span>ds, the a<span class=\"_ _0\"></span>ccounting p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es se<span class=\"_ _0\"></span>t out in th<span class=\"_ _0\"></span>ese n<span class=\"_ _0\"></span>otes have be<span class=\"_ _0\"></span>en ap<span class=\"_ _0\"></span>plie<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs52\">consis<span class=\"_ _0\"></span>tently to all p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>ods pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d in the<span class=\"_ _0\"></span>se cons<span class=\"_ _0\"></span>olida<span class=\"_ _0\"></span>ted and Company f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs53\">The accounti<span class=\"_ _3\"></span>ng policies hav<span class=\"_ _3\"></span>e been consisten<span class=\"_ _3\"></span>tly applied by Gr<span class=\"_ _3\"></span>oup entities.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:StatementOfIFRSCompliance",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-509": {
   "value": "<div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls25 ws21 gs5e\">Going concern<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs5f\">The D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ed a rob<span class=\"_ _0\"></span>ust g<span class=\"_ _0\"></span>oing conce<span class=\"_ _0\"></span>rn as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sme<span class=\"_ _0\"></span>nt including a d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ailed re<span class=\"_ _0\"></span>vie<span class=\"_ _0\"></span>w of the busi<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span>s\u2019 24-<span class=\"_ _0\"></span>mont<span class=\"_ _0\"></span>h rolling fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs60\">consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n of the pr<span class=\"_ _0\"></span>incipa<span class=\"_ _0\"></span>l risk<span class=\"_ _0\"></span>s faced by th<span class=\"_ _0\"></span>e Group an<span class=\"_ _0\"></span>d the Company, as deta<span class=\"_ _0\"></span>iled on p<span class=\"_ _0\"></span>age<span class=\"_ _0\"></span>s 38 to 42. This as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt has paid p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ticu<span class=\"_ _0\"></span>lar </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs61\">at<span class=\"_ _0\"></span>tention to cu<span class=\"_ _0\"></span>rrent tra<span class=\"_ _0\"></span>ding resul<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of the o<span class=\"_ _0\"></span>ngo<span class=\"_ _0\"></span>ing glo<span class=\"_ _0\"></span>bal eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c challen<span class=\"_ _0\"></span>ges o<span class=\"_ _0\"></span>n the afore<span class=\"_ _0\"></span>menti<span class=\"_ _0\"></span>oned fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs62\">The Comp<span class=\"_ _0\"></span>any maintain<span class=\"_ _0\"></span>s a stro<span class=\"_ _0\"></span>ng balan<span class=\"_ _0\"></span>ce shee<span class=\"_ _0\"></span>t provi<span class=\"_ _0\"></span>ding as<span class=\"_ _0\"></span>surance to key st<span class=\"_ _0\"></span>akehold<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s, sup<span class=\"_ _0\"></span>plier<span class=\"_ _0\"></span>s and e<span class=\"_ _0\"></span>mploye<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs63\">The<span class=\"_ gs34\"> </span>G<span class=\"_ _0\"></span>roup had n<span class=\"_ _0\"></span>et deb<span class=\"_ _0\"></span>t of \u00a321<span class=\"_ _5\"></span>.<span class=\"_ _5\"></span>1m at 30 Septe<span class=\"_ _0\"></span>mber 2024, a reduc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion of \u00a328<span class=\"_ _0\"></span>.7<span class=\"_ _3\"></span>m from 3<span class=\"_ _3\"></span>1 March 2024, and an increa<span class=\"_ _0\"></span>se of \u00a34.4m f<span class=\"_ _0\"></span>rom </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs64\">30<span class=\"_ gs34\"> </span>Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023. The in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>e in net d<span class=\"_ _0\"></span>ebt durin<span class=\"_ _0\"></span>g the year l<span class=\"_ _0\"></span>argel<span class=\"_ _0\"></span>y relate<span class=\"_ _0\"></span>s to the pay<span class=\"_ _0\"></span>ment of th<span class=\"_ _0\"></span>e regula<span class=\"_ _0\"></span>r divi<span class=\"_ _0\"></span>dend<span class=\"_ _0\"></span>s in Feb<span class=\"_ _0\"></span>ruar<span class=\"_ _0\"></span>y 2024, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs65\">\u00a340.<span class=\"_ _5\"></span>1m, and June 2024, \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _1e\"></span>1.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m, with ong<span class=\"_ _0\"></span>oing c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nditure an<span class=\"_ _0\"></span>d sof<span class=\"_ _0\"></span>t trad<span class=\"_ _0\"></span>ing reduc<span class=\"_ _0\"></span>ing the c<span class=\"_ _0\"></span>ash ge<span class=\"_ _0\"></span>nerati<span class=\"_ _0\"></span>on in the s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>t ter<span class=\"_ _0\"></span>m. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs66\">Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing op<span class=\"_ _0\"></span>erating c<span class=\"_ _0\"></span>ash conve<span class=\"_ _0\"></span>rsi<span class=\"_ _0\"></span>on improv<span class=\"_ _0\"></span>ed to 1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>% for the year e<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 from 18<span class=\"_ _3\"></span>% for the year e<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs67\">2023, suppor<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d by the par<span class=\"_ _1\"></span>tial unwind of the inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n built du<span class=\"_ _0\"></span>ring F<span class=\"_ _0\"></span>Y 2023. Th<span class=\"_ _0\"></span>e Group dre<span class=\"_ _0\"></span>w on it<span class=\"_ _0\"></span>s UK R<span class=\"_ _0\"></span>evol<span class=\"_ _0\"></span>ving Credit Facilit<span class=\"_ _0\"></span>y </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs68\">during t<span class=\"_ _0\"></span>he per<span class=\"_ _0\"></span>iod, w<span class=\"_ _0\"></span>ith a ma<span class=\"_ _0\"></span>ximum d<span class=\"_ _0\"></span>rawn d<span class=\"_ _0\"></span>own of \u00a3<span class=\"_ _0\"></span>26m, before fu<span class=\"_ _0\"></span>lly rep<span class=\"_ _0\"></span>aying th<span class=\"_ _0\"></span>e facilit<span class=\"_ _0\"></span>y by the e<span class=\"_ _0\"></span>nd of the ye<span class=\"_ _0\"></span>ar from o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing cas<span class=\"_ _0\"></span>h </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs69\">flow<span class=\"_ _0\"></span>s. O<span class=\"_ _0\"></span>f the g<span class=\"_ _0\"></span>ross d<span class=\"_ _0\"></span>ebt p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on of \u00a350.<span class=\"_ _0\"></span>4m, \u00a39.2m is due w<span class=\"_ _0\"></span>ithin on<span class=\"_ _0\"></span>e year<span class=\"_ _3\"></span>. The Gro<span class=\"_ _0\"></span>up maint<span class=\"_ _0\"></span>ains a cas<span class=\"_ _0\"></span>h balance su<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ficie<span class=\"_ _0\"></span>nt to manage </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs6a\">shor<span class=\"_ _0\"></span>t-ter<span class=\"_ _0\"></span>m liquidi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y and prov<span class=\"_ _0\"></span>ide he<span class=\"_ _0\"></span>adro<span class=\"_ _0\"></span>om again<span class=\"_ _0\"></span>st ong<span class=\"_ _0\"></span>oing t<span class=\"_ _0\"></span>rading vo<span class=\"_ _0\"></span>latilit<span class=\"_ _0\"></span>y. </div>The<span class=\"_ gs34\"> </span>c<span class=\"_ _0\"></span>ash ba<span class=\"_ _0\"></span>lance at 3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 was \u00a329.3m. A<span class=\"_ _0\"></span>pproxim<span class=\"_ _0\"></span>ately 5<span class=\"_ _0\"></span>0% is held in th<span class=\"_ _0\"></span>e UK<span class=\"_ _0\"></span>, on ins<span class=\"_ _0\"></span>tant acce<span class=\"_ _0\"></span>ss, w<span class=\"_ _0\"></span>here t<span class=\"_ _0\"></span>he Company incur<span class=\"_ _0\"></span>s the maj<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y of it<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditur<span class=\"_ _0\"></span>e. At the date of this rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t, t<span class=\"_ _0\"></span>he Group h<span class=\"_ _0\"></span>as drawn d<span class=\"_ _0\"></span>ebt of c.\u00a34<span class=\"_ _0\"></span>0m i<span class=\"_ _0\"></span>n it<span class=\"_ _0\"></span>s Chinese subs<span class=\"_ _0\"></span>idiari<span class=\"_ _0\"></span>es (wi<span class=\"_ _0\"></span>th a total facilit<span class=\"_ _0\"></span>y of c.\u00a343m availab<span class=\"_ _0\"></span>le until D<span class=\"_ _0\"></span>ecem<span class=\"_ _0\"></span>ber 2026) and has unu<span class=\"_ _0\"></span>tilise<span class=\"_ _0\"></span>d UK ba<span class=\"_ _0\"></span>nking facilit<span class=\"_ _0\"></span>ies of \u00a36<span class=\"_ _0\"></span>0m thro<span class=\"_ _0\"></span>ugh to Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2027<span class=\"_ _1e\"></span>, o<span class=\"_ _0\"></span>f which \u00a34<span class=\"_ _0\"></span>0m is commit<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d and imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y availab<span class=\"_ _0\"></span>le and \u00a3<span class=\"_ _0\"></span>20m is availa<span class=\"_ _0\"></span>ble subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to le<span class=\"_ _0\"></span>nder a<span class=\"_ _0\"></span>pproval.<span class=\"_ _295\"> </span>The 24<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>month for<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>st is d<span class=\"_ _0\"></span>erive<span class=\"_ _0\"></span>d from th<span class=\"_ _0\"></span>e Company\u2019s Integ<span class=\"_ _0\"></span>rated Busin<span class=\"_ _0\"></span>ess P<span class=\"_ _0\"></span>lanning (\u2018I<span class=\"_ _0\"></span>B<span class=\"_ _0\"></span>P\u2019<span class=\"_ _0\"></span>) proce<span class=\"_ _0\"></span>ss w<span class=\"_ _0\"></span>hich run<span class=\"_ _0\"></span>s monthl<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. Each are<span class=\"_ _0\"></span>a of the busine<span class=\"_ _0\"></span>ss prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>s forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts w<span class=\"_ _0\"></span>hich con<span class=\"_ _0\"></span>sider a nu<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r of ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l data s<span class=\"_ _0\"></span>ources<span class=\"_ _0\"></span>, triang<span class=\"_ _0\"></span>ulating w<span class=\"_ _0\"></span>ith cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>r conver<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>ons, tr<span class=\"_ _0\"></span>ends in mar<span class=\"_ _0\"></span>ket and countr<span class=\"_ _1\"></span>y indices as well a<span class=\"_ _0\"></span>s for<span class=\"_ _0\"></span>ward<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>loo<span class=\"_ _0\"></span>king ind<span class=\"_ _0\"></span>ustr<span class=\"_ _1\"></span>y f<span class=\"_ _3\"></span>orec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts: for e<span class=\"_ _0\"></span>xam<span class=\"_ _0\"></span>ple, forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>t aircraf<span class=\"_ _0\"></span>t build rate<span class=\"_ _0\"></span>s from th<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>wo majo<span class=\"_ _0\"></span>r manufac<span class=\"_ _0\"></span>turer<span class=\"_ _0\"></span>s for Ae<span class=\"_ _0\"></span>rospa<span class=\"_ _0\"></span>ce, rig count and p<span class=\"_ _0\"></span>urchasing ma<span class=\"_ _0\"></span>nager in<span class=\"_ _0\"></span>dices for E<span class=\"_ _0\"></span>&amp;I<span class=\"_ _0\"></span>, World S<span class=\"_ _0\"></span>emicon<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tor T<span class=\"_ _3\"></span>rade Stat<span class=\"_ _0\"></span>isti<span class=\"_ _0\"></span>cs s<span class=\"_ _0\"></span>emico<span class=\"_ _0\"></span>nduc<span class=\"_ _0\"></span>tor market forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts fo<span class=\"_ _0\"></span>r Elec<span class=\"_ _0\"></span>tro<span class=\"_ _0\"></span>nic<span class=\"_ _0\"></span>s and N<span class=\"_ _0\"></span>eed<span class=\"_ _0\"></span>ham and I<span class=\"_ _0\"></span>QV<span class=\"_ _0\"></span>IA fore<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s for M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al pro<span class=\"_ _0\"></span>cedure<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>The a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>essm<span class=\"_ _0\"></span>ent of go<span class=\"_ _0\"></span>ing conce<span class=\"_ _0\"></span>rn includ<span class=\"_ _0\"></span>ed con<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ting s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o analy<span class=\"_ _0\"></span>sis on th<span class=\"_ _0\"></span>e aforem<span class=\"_ _0\"></span>ention<span class=\"_ _0\"></span>ed fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t. W<span class=\"_ _0\"></span>hilst Sus<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tions ha<span class=\"_ _0\"></span>s see<span class=\"_ _0\"></span>n a par<span class=\"_ _0\"></span>tia<span class=\"_ _0\"></span>l recover<span class=\"_ _1\"></span>y in sales vo<span class=\"_ _0\"></span>lume<span class=\"_ _0\"></span>s during c<span class=\"_ _0\"></span>alen<span class=\"_ _0\"></span>dar year 2024 compare<span class=\"_ _0\"></span>d to the supp<span class=\"_ _0\"></span>ress<span class=\"_ _0\"></span>ed l<span class=\"_ _0\"></span>evels s<span class=\"_ _0\"></span>een in 2023, Me<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>l continue<span class=\"_ _0\"></span>s to exp<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>ence lo<span class=\"_ _0\"></span>wer de<span class=\"_ _0\"></span>mand wi<span class=\"_ _0\"></span>th de<span class=\"_ _0\"></span>stoc<span class=\"_ _0\"></span>king rema<span class=\"_ _0\"></span>ining a challe<span class=\"_ _0\"></span>nge as t<span class=\"_ _0\"></span>he indus<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>arefull<span class=\"_ _0\"></span>y manag<span class=\"_ _0\"></span>es it<span class=\"_ _0\"></span>s inventor<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>own f<span class=\"_ _0\"></span>rom the e<span class=\"_ _0\"></span>levate<span class=\"_ _0\"></span>d levels s<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n during 2022 and 2023. W<span class=\"_ _0\"></span>ith eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s rem<span class=\"_ _0\"></span>aining mixe<span class=\"_ _0\"></span>d and sup<span class=\"_ _0\"></span>ply chai<span class=\"_ _0\"></span>ns continuing to b<span class=\"_ _0\"></span>e caut<span class=\"_ _0\"></span>ious in b<span class=\"_ _0\"></span>oth se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s, the sce<span class=\"_ _0\"></span>nario a<span class=\"_ _0\"></span>naly<span class=\"_ _0\"></span>sis per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>d by manag<span class=\"_ _0\"></span>ement fo<span class=\"_ _0\"></span>cuse<span class=\"_ _0\"></span>s on the Gro<span class=\"_ _0\"></span>up\u2019s abilit<span class=\"_ _0\"></span>y to sust<span class=\"_ _0\"></span>ain a fur<span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>er pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d of suppre<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed dem<span class=\"_ _0\"></span>and. In ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sing the s<span class=\"_ _0\"></span>everi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of the s<span class=\"_ _0\"></span>cenario a<span class=\"_ _0\"></span>naly<span class=\"_ _0\"></span>sis, th<span class=\"_ _0\"></span>e sca<span class=\"_ _0\"></span>le and lo<span class=\"_ _0\"></span>ngev<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y of the i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ced dur<span class=\"_ _0\"></span>ing prev<span class=\"_ _0\"></span>ious e<span class=\"_ _0\"></span>conomi<span class=\"_ _0\"></span>c dow<span class=\"_ _0\"></span>nturns have be<span class=\"_ _0\"></span>en consid<span class=\"_ _0\"></span>ered, in<span class=\"_ _0\"></span>cluding t<span class=\"_ _0\"></span>he dif<span class=\"_ _0\"></span>fering i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s on Sus<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>inable S<span class=\"_ _0\"></span>olut<span class=\"_ _0\"></span>ions ve<span class=\"_ _0\"></span>rsus M<span class=\"_ _0\"></span>edi<span class=\"_ _0\"></span>cal s<span class=\"_ _0\"></span>egme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span>. Using th<span class=\"_ _0\"></span>e IB<span class=\"_ _0\"></span>P data an<span class=\"_ _0\"></span>d the refer<span class=\"_ _0\"></span>ence po<span class=\"_ _0\"></span>ints f<span class=\"_ _0\"></span>rom prev<span class=\"_ _0\"></span>ious e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic c<span class=\"_ _0\"></span>ycle<span class=\"_ _0\"></span>s, manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt has create<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>wo scena<span class=\"_ _0\"></span>rios to m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>el the im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of<span class=\"_ gs34\"> </span>a rever<span class=\"_ _0\"></span>sal o<span class=\"_ _0\"></span>f the par<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ial recove<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y se<span class=\"_ _0\"></span>en in Sus<span class=\"_ _0\"></span>taina<span class=\"_ _0\"></span>ble S<span class=\"_ _0\"></span>oluti<span class=\"_ _0\"></span>ons dur<span class=\"_ _0\"></span>ing 2024 and the continuing ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>f des<span class=\"_ _0\"></span>tock<span class=\"_ _0\"></span>ing wit<span class=\"_ _0\"></span>hin Me<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>l at a regio<span class=\"_ _0\"></span>nal<span class=\"_ _0\"></span>/mar<span class=\"_ _0\"></span>ket level and a<span class=\"_ _0\"></span>ggre<span class=\"_ _0\"></span>gated le<span class=\"_ _0\"></span>vels on t<span class=\"_ _0\"></span>he Group\u2019s profit<span class=\"_ _0\"></span>s and c<span class=\"_ _0\"></span>ash g<span class=\"_ _0\"></span>enerat<span class=\"_ _0\"></span>ion thro<span class=\"_ _0\"></span>ugh to Januar<span class=\"_ _1\"></span>y 2<span class=\"_ _3\"></span>026 with consid<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on als<span class=\"_ _0\"></span>o given<span class=\"_ _0\"></span> to the six m<span class=\"_ _0\"></span>onths b<span class=\"_ _0\"></span>eyond t<span class=\"_ _0\"></span>his. T<span class=\"_ _0\"></span>he imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of climate chan<span class=\"_ _0\"></span>ge and t<span class=\"_ _0\"></span>he Group\u2019s goal of N<span class=\"_ _0\"></span>et Z<span class=\"_ _0\"></span>ero acro<span class=\"_ _0\"></span>ss all S<span class=\"_ _0\"></span>cop<span class=\"_ _0\"></span>es by 2050 are co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red as p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t of the afore<span class=\"_ _0\"></span>menti<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>d IB<span class=\"_ _0\"></span>P proce<span class=\"_ _0\"></span>ss, fro<span class=\"_ _0\"></span>m both a re<span class=\"_ _0\"></span>venue and co<span class=\"_ _0\"></span>st p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive, wi<span class=\"_ _0\"></span>th the anti<span class=\"_ _0\"></span>cipate<span class=\"_ _0\"></span>d impac<span class=\"_ _0\"></span>t (as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d as insigni<span class=\"_ _0\"></span>fic<span class=\"_ _0\"></span>ant over the<span class=\"_ _0\"></span> shor<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r-term going con<span class=\"_ _0\"></span>cern p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d) in<span class=\"_ _0\"></span>corp<span class=\"_ _0\"></span>orated in th<span class=\"_ _0\"></span>e forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>. A<span class=\"_ _0\"></span>s a result<span class=\"_ _0\"></span>, the s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o test<span class=\"_ _0\"></span>ing noted b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w do<span class=\"_ _0\"></span>es not inco<span class=\"_ _0\"></span>rpo<span class=\"_ _0\"></span>rate any additional sensitivity specific to clim<span class=\"_ _3\"></span>ate cha<span class=\"_ _3\"></span>nge. The D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have mo<span class=\"_ _0\"></span>del<span class=\"_ _0\"></span>led th<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span>Scenario 1<span class=\"ff2c fc4 ls7 ws1\"> \u2013 Sustai<span class=\"_ _0\"></span>nable S<span class=\"_ _0\"></span>olut<span class=\"_ _0\"></span>ions d<span class=\"_ _0\"></span>emand re<span class=\"_ _0\"></span>duces b<span class=\"_ _0\"></span>ack to the l<span class=\"_ _0\"></span>evels s<span class=\"_ _0\"></span>een d<span class=\"_ _0\"></span>uring H2 F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023 from Januar<span class=\"_ _1\"></span>y 2<span class=\"_ _3\"></span>025 for six months<span class=\"_ _0\"></span>, befor<span class=\"_ _0\"></span>e </span>recover<span class=\"_ _0\"></span>ing to the l<span class=\"_ _0\"></span>evels s<span class=\"_ _0\"></span>een in H2 F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>24 for the remaind<span class=\"_ _0\"></span>er of the g<span class=\"_ _0\"></span>oing co<span class=\"_ _0\"></span>ncern p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d. M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al revenu<span class=\"_ _0\"></span>e remains in lin<span class=\"_ _0\"></span>e wit<span class=\"_ _0\"></span>h the sof<span class=\"_ _0\"></span>ter level e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>erie<span class=\"_ _0\"></span>nced dur<span class=\"_ _0\"></span>ing F<span class=\"_ _0\"></span>Y 2024 through to Jun<span class=\"_ _0\"></span>e 2025 before recove<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y comme<span class=\"_ _0\"></span>nces at a rate of 10% per annum thro<span class=\"_ _0\"></span>ugh the r<span class=\"_ _0\"></span>emaind<span class=\"_ _0\"></span>er of<span class=\"_ gs34\"> </span>the go<span class=\"_ _0\"></span>ing conce<span class=\"_ _0\"></span>rn pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d. Inventor<span class=\"_ _1\"></span>y is reduced in line w<span class=\"_ _0\"></span>ith s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s. Scenario 2<span class=\"ff2c fc4 ls7 ws1\"> \u2013 in line with s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o 1 throug<span class=\"_ _0\"></span>h to June 2025 but wit<span class=\"_ _0\"></span>h the lo<span class=\"_ _0\"></span>wer de<span class=\"_ _0\"></span>mand continui<span class=\"_ _0\"></span>ng throug<span class=\"_ _0\"></span>hout 2025, i.e. throughout t<span class=\"_ _0\"></span>he </span>goin<span class=\"_ _0\"></span>g concern p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od, t<span class=\"_ _0\"></span>aking th<span class=\"_ _0\"></span>e total p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d of low<span class=\"_ _0\"></span>er dema<span class=\"_ _0\"></span>nd, whi<span class=\"_ _0\"></span>ch for Sust<span class=\"_ _0\"></span>ainab<span class=\"_ _0\"></span>le So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns st<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ted in e<span class=\"_ _0\"></span>arly F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023, to three year<span class=\"_ _0\"></span>s, well ab<span class=\"_ _0\"></span>ove the du<span class=\"_ _0\"></span>ration of a<span class=\"_ _0\"></span>ny previ<span class=\"_ _0\"></span>ous dow<span class=\"_ _0\"></span>nturn e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>erie<span class=\"_ _0\"></span>nced by th<span class=\"_ _0\"></span>e Company<span class=\"_ _3\"></span>. This wo<span class=\"_ _0\"></span>uld gi<span class=\"_ _0\"></span>ve an annualis<span class=\"_ _0\"></span>ed volu<span class=\"_ _0\"></span>me be<span class=\"_ _0\"></span>low c.3,30<span class=\"_ _0\"></span>0 tonnes<span class=\"_ _0\"></span>, a level n<span class=\"_ _0\"></span>ot se<span class=\"_ _0\"></span>en since 201<span class=\"_ _5\"></span>3. I<span class=\"_ _0\"></span>n this sce<span class=\"_ _0\"></span>nario, de<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>cking wo<span class=\"_ _0\"></span>uld continu<span class=\"_ _0\"></span>e to impac<span class=\"_ _0\"></span>t M<span class=\"_ _0\"></span>edi<span class=\"_ _0\"></span>cal reve<span class=\"_ _0\"></span>nue whi<span class=\"_ _0\"></span>ch would r<span class=\"_ _0\"></span>emain at an annualis<span class=\"_ _0\"></span>ed revenu<span class=\"_ _0\"></span>e compa<span class=\"_ _0\"></span>rable to F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024. With th<span class=\"_ _0\"></span>e peri<span class=\"_ _0\"></span>od of pro<span class=\"_ _0\"></span>lon<span class=\"_ _0\"></span>ged l<span class=\"_ _0\"></span>ower de<span class=\"_ _0\"></span>mand, a mo<span class=\"_ _0\"></span>re agg<span class=\"_ _0\"></span>ress<span class=\"_ _0\"></span>ive unwin<span class=\"_ _0\"></span>d of the inventor<span class=\"_ _1\"></span>y balance ha<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>en as<span class=\"_ _0\"></span>sumed. T<span class=\"_ _0\"></span>he D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s consid<span class=\"_ _0\"></span>er sce<span class=\"_ _0\"></span>nario 2 to b<span class=\"_ _0\"></span>e a seve<span class=\"_ _0\"></span>re but plau<span class=\"_ _0\"></span>sible s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o.<span class=\"_ _295\"> </span>Commercial s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s from the n<span class=\"_ _0\"></span>ew PEEK ma<span class=\"_ _0\"></span>nufac<span class=\"_ _0\"></span>turing facili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y in China commence<span class=\"_ _0\"></span>d during H<span class=\"_ _0\"></span>2 F<span class=\"_ _0\"></span>Y 2024<span class=\"_ _3\"></span>; however, with volum<span class=\"_ _0\"></span>es buil<span class=\"_ _0\"></span>ding over time th<span class=\"_ _0\"></span>e entit<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>ill require a<span class=\"_ _0\"></span>ddit<span class=\"_ _0\"></span>ional fun<span class=\"_ _0\"></span>ding to se<span class=\"_ _0\"></span>e it thro<span class=\"_ _0\"></span>ugh to net c<span class=\"_ _0\"></span>ash ge<span class=\"_ _0\"></span>nerati<span class=\"_ _0\"></span>on. In co<span class=\"_ _0\"></span>ncluding o<span class=\"_ _0\"></span>n the g<span class=\"_ _0\"></span>oing con<span class=\"_ _0\"></span>cern po<span class=\"_ _0\"></span>siti<span class=\"_ _0\"></span>on, it has be<span class=\"_ _0\"></span>en assu<span class=\"_ _0\"></span>med tha<span class=\"_ _0\"></span>t Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex wil<span class=\"_ _0\"></span>l provid<span class=\"_ _0\"></span>e the a<span class=\"_ _0\"></span>dditi<span class=\"_ _0\"></span>onal fun<span class=\"_ _0\"></span>ds in full, whi<span class=\"_ _0\"></span>ch the Bo<span class=\"_ _0\"></span>ard consi<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>s to be th<span class=\"_ _0\"></span>e wor<span class=\"_ _0\"></span>st c<span class=\"_ _0\"></span>ase s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o.<span class=\"_ _295\"> </span>Before any mi<span class=\"_ _0\"></span>tigat<span class=\"_ _0\"></span>ing ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns the s<span class=\"_ _0\"></span>ensitis<span class=\"_ _0\"></span>ed c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows sh<span class=\"_ _0\"></span>ow the Compa<span class=\"_ _0\"></span>ny has signif<span class=\"_ _0\"></span>icant<span class=\"_ _0\"></span>ly redu<span class=\"_ _0\"></span>ced ca<span class=\"_ _0\"></span>sh hea<span class=\"_ _0\"></span>droom, w<span class=\"_ _0\"></span>hich wo<span class=\"_ _0\"></span>uld req<span class=\"_ _0\"></span>uire continue<span class=\"_ _0\"></span>d use of th<span class=\"_ _0\"></span>e commit<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d facilit<span class=\"_ _0\"></span>y durin<span class=\"_ _0\"></span>g the go<span class=\"_ _0\"></span>ing conce<span class=\"_ _0\"></span>rn pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d. The l<span class=\"_ _0\"></span>evel of facil<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y drawn d<span class=\"_ _0\"></span>own is h<span class=\"_ _0\"></span>igher in s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o 2 but in neith<span class=\"_ _0\"></span>er sce<span class=\"_ _0\"></span>nario is t<span class=\"_ _0\"></span>he commi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d facilit<span class=\"_ _0\"></span>y full<span class=\"_ _0\"></span>y drawn, no<span class=\"_ _0\"></span>r drawn fo<span class=\"_ _0\"></span>r the wh<span class=\"_ _0\"></span>ole ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>. With c<span class=\"_ _0\"></span>ash lev<span class=\"_ _0\"></span>els low<span class=\"_ _0\"></span>er than has his<span class=\"_ _0\"></span>tori<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y be<span class=\"_ _0\"></span>en the cas<span class=\"_ _0\"></span>e for Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>trex<span class=\"_ _0\"></span>, the Company has i<span class=\"_ _0\"></span>denti<span class=\"_ _0\"></span>fie<span class=\"_ _0\"></span>d a numbe<span class=\"_ _0\"></span>r of mitiga<span class=\"_ _0\"></span>ting ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons whi<span class=\"_ _0\"></span>ch are rea<span class=\"_ _0\"></span>dily availa<span class=\"_ _0\"></span>ble to inc<span class=\"_ _0\"></span>rease t<span class=\"_ _0\"></span>he hea<span class=\"_ _0\"></span>droo<span class=\"_ _0\"></span>m. The<span class=\"_ _0\"></span>se inc<span class=\"_ _0\"></span>lude: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>use of com<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted facilit<span class=\"_ _0\"></span>y \u2013 t<span class=\"_ _0\"></span>he commi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d facilit<span class=\"_ _0\"></span>y coul<span class=\"_ _0\"></span>d be draw<span class=\"_ _0\"></span>n at shor<span class=\"_ _1\"></span>t notice. C<span class=\"_ _3\"></span>onver<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>ons wi<span class=\"_ _0\"></span>th our ba<span class=\"_ _0\"></span>nking pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tner<span class=\"_ _0\"></span>s indic<span class=\"_ _0\"></span>ate that the \u00a320<span class=\"_ _0\"></span>m uncomm<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ted accord<span class=\"_ _0\"></span>ion coul<span class=\"_ _0\"></span>d also b<span class=\"_ _0\"></span>e readil<span class=\"_ _0\"></span>y acces<span class=\"_ _0\"></span>sed<span class=\"_ _0\"></span>. The cov<span class=\"_ _0\"></span>enant<span class=\"_ _0\"></span>s of the facili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y have be<span class=\"_ _0\"></span>en succes<span class=\"_ _0\"></span>sfull<span class=\"_ _0\"></span>y tes<span class=\"_ _0\"></span>ted und<span class=\"_ _0\"></span>er each of the s<span class=\"_ _0\"></span>cenario<span class=\"_ _0\"></span>s; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>defer<span class=\"_ _0\"></span>ral of cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture \u2013 the ba<span class=\"_ _0\"></span>se c<span class=\"_ _0\"></span>ase c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt over the n<span class=\"_ _0\"></span>ex<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months is l<span class=\"_ _0\"></span>ower tha<span class=\"_ _0\"></span>n recent yea<span class=\"_ _0\"></span>rs w<span class=\"_ _0\"></span>ith maj<span class=\"_ _0\"></span>or proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s now comp<span class=\"_ _0\"></span>lete<span class=\"_ _0\"></span>d in China and the UK<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>is could b<span class=\"_ _0\"></span>e reduce<span class=\"_ _0\"></span>d signif<span class=\"_ _0\"></span>icant<span class=\"_ _0\"></span>ly by limit<span class=\"_ _0\"></span>ing ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture to es<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>ial proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and de<span class=\"_ _0\"></span>ferring a<span class=\"_ _0\"></span>ll other p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s late<span class=\"_ _0\"></span>r into 2025 or beyond; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>reduc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on in dis<span class=\"_ _0\"></span>creti<span class=\"_ _0\"></span>onar<span class=\"_ _0\"></span>y ove<span class=\"_ _0\"></span>rhea<span class=\"_ _0\"></span>ds \u2013 cos<span class=\"_ _0\"></span>ts w<span class=\"_ _0\"></span>ould b<span class=\"_ _0\"></span>e limited to pr<span class=\"_ _0\"></span>iori<span class=\"_ _0\"></span>tise a<span class=\"_ _0\"></span>nd supp<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t cus<span class=\"_ _0\"></span>tomer re<span class=\"_ _0\"></span>lated ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ivit<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>reduc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on in inventor<span class=\"_ _1\"></span>y levels \u2013 the el<span class=\"_ _0\"></span>evated inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y lev<span class=\"_ _0\"></span>el se<span class=\"_ _0\"></span>en at the e<span class=\"_ _0\"></span>nd of F<span class=\"_ _0\"></span>Y 2023 has alre<span class=\"_ _0\"></span>ady b<span class=\"_ _0\"></span>een p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tiall<span class=\"_ _0\"></span>y unwound a<span class=\"_ _0\"></span>nd is forec<span class=\"_ _0\"></span>ast to co<span class=\"_ _0\"></span>ntinue to unwin<span class=\"_ _0\"></span>d during F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>025. The sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s noted ab<span class=\"_ _0\"></span>ove inclu<span class=\"_ _0\"></span>de an acce<span class=\"_ _0\"></span>lerati<span class=\"_ _0\"></span>on of the inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y unwin<span class=\"_ _0\"></span>d but a mo<span class=\"_ _0\"></span>re aggre<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span>ve appro<span class=\"_ _0\"></span>ach coul<span class=\"_ _0\"></span>d be t<span class=\"_ _0\"></span>aken to provid<span class=\"_ _0\"></span>e add<span class=\"_ _0\"></span>ition<span class=\"_ _0\"></span>al cash r<span class=\"_ _0\"></span>esou<span class=\"_ _0\"></span>rces; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>defer<span class=\"_ _0\"></span>ral<span class=\"_ _0\"></span>/cancel<span class=\"_ _0\"></span>lation of d<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>dend<span class=\"_ _0\"></span>s \u2013 the Bo<span class=\"_ _0\"></span>ard consid<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s the c<span class=\"_ _0\"></span>ash po<span class=\"_ _0\"></span>siti<span class=\"_ _0\"></span>on and intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s of all s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>keholde<span class=\"_ _0\"></span>rs b<span class=\"_ _0\"></span>efore re<span class=\"_ _0\"></span>comme<span class=\"_ _0\"></span>nding paym<span class=\"_ _0\"></span>ent of a div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nd. A div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nd has be<span class=\"_ _0\"></span>en pro<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>ed for p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt in Feb<span class=\"_ _0\"></span>ruar<span class=\"_ _0\"></span>y 2025 of c.\u00a340<span class=\"_ _0\"></span>m and in th<span class=\"_ _0\"></span>e pas<span class=\"_ _0\"></span>t an interim di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end of<span class=\"_ gs34\"> </span>c.\u00a31<span class=\"_ _5\"></span>2m has be<span class=\"_ _0\"></span>en paid in J<span class=\"_ _0\"></span>une, giv<span class=\"_ _0\"></span>ing a combi<span class=\"_ _0\"></span>ned annua<span class=\"_ _0\"></span>l out<span class=\"_ _0\"></span>flo<span class=\"_ _0\"></span>w of c.\u00a352m. Rever<span class=\"_ _0\"></span>se s<span class=\"_ _0\"></span>tres<span class=\"_ _0\"></span>s tes<span class=\"_ _0\"></span>ting wa<span class=\"_ _0\"></span>s per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med to id<span class=\"_ _0\"></span>entif<span class=\"_ _0\"></span>y t<span class=\"_ _0\"></span>he leve<span class=\"_ _0\"></span>l that s<span class=\"_ _0\"></span>ales w<span class=\"_ _0\"></span>ould ne<span class=\"_ _0\"></span>ed to dro<span class=\"_ _0\"></span>p by in orde<span class=\"_ _0\"></span>r for the Gro<span class=\"_ _0\"></span>up to be una<span class=\"_ _0\"></span>ble to me<span class=\"_ _0\"></span>et it<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>liabilit<span class=\"_ _0\"></span>ies a<span class=\"_ _0\"></span>s they fall du<span class=\"_ _0\"></span>e by the end o<span class=\"_ _0\"></span>f the go<span class=\"_ _0\"></span>ing conce<span class=\"_ _0\"></span>rn as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sment p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od. S<span class=\"_ _0\"></span>ales vo<span class=\"_ _0\"></span>lume<span class=\"_ _0\"></span>s would n<span class=\"_ _0\"></span>eed to co<span class=\"_ _0\"></span>nsiste<span class=\"_ _0\"></span>ntly dro<span class=\"_ _0\"></span>p materia<span class=\"_ _0\"></span>lly bel<span class=\"_ _0\"></span>ow the l<span class=\"_ _0\"></span>ow point in s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o 2, which is n<span class=\"_ _0\"></span>ot consid<span class=\"_ _0\"></span>ered pl<span class=\"_ _0\"></span>ausibl<span class=\"_ _0\"></span>e.<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s a result of t<span class=\"_ _0\"></span>his det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sment a<span class=\"_ _0\"></span>nd wit<span class=\"_ _0\"></span>h reference to th<span class=\"_ _0\"></span>e Company\u2019s stro<span class=\"_ _0\"></span>ng bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et, ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing commi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d faciliti<span class=\"_ _0\"></span>es and t<span class=\"_ _0\"></span>he cas<span class=\"_ _0\"></span>h pres<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vin<span class=\"_ _0\"></span>g lever<span class=\"_ _0\"></span>s at th<span class=\"_ _0\"></span>e Company\u2019s dispo<span class=\"_ _0\"></span>sal, b<span class=\"_ _0\"></span>ut also a<span class=\"_ _0\"></span>cknow<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>dging th<span class=\"_ _0\"></span>e current e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>ith a numb<span class=\"_ _0\"></span>er of glo<span class=\"_ _0\"></span>bal e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mies remaining in o<span class=\"_ _0\"></span>r clos<span class=\"_ _0\"></span>e to rece<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span>on and th<span class=\"_ _0\"></span>e war<span class=\"_ _0\"></span>s in Ukrain<span class=\"_ _0\"></span>e and the M<span class=\"_ _0\"></span>iddl<span class=\"_ _0\"></span>e Eas<span class=\"_ _0\"></span>t continuing<span class=\"_ _0\"></span>, the Bo<span class=\"_ _0\"></span>ard has con<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d that the Compa<span class=\"_ _0\"></span>ny has suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent liquid<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y to mee<span class=\"_ _0\"></span>t it<span class=\"_ _0\"></span>s oblig<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns when t<span class=\"_ _0\"></span>hey fall due fo<span class=\"_ _0\"></span>r a per<span class=\"_ _0\"></span>iod of at l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the d<span class=\"_ _0\"></span>ate of this rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t. F<span class=\"_ _0\"></span>or thi<span class=\"_ _0\"></span>s reaso<span class=\"_ _0\"></span>n, it continu<span class=\"_ _0\"></span>es to ado<span class=\"_ _0\"></span>pt the g<span class=\"_ _0\"></span>oing con<span class=\"_ _0\"></span>cern ba<span class=\"_ _0\"></span>sis for pre<span class=\"_ _0\"></span>paring t<span class=\"_ _0\"></span>he finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoingConcernExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-595": {
   "value": "Crit<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>al ju<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s ma<span class=\"_ _0\"></span>de i<span class=\"_ _0\"></span>n ap<span class=\"_ _0\"></span>ply<span class=\"_ _0\"></span>ing a<span class=\"_ _0\"></span>cco<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>ing p<span class=\"_ _0\"></span>oli<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>es The c<span class=\"_ _0\"></span>ritic<span class=\"_ _0\"></span>al jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s involv<span class=\"_ _0\"></span>ing es<span class=\"_ _0\"></span>timati<span class=\"_ _0\"></span>on uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y are sh<span class=\"_ _0\"></span>own b<span class=\"_ _0\"></span>elow. The D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s als<span class=\"_ _0\"></span>o consid<span class=\"_ _0\"></span>er the cr<span class=\"_ _0\"></span>itic<span class=\"_ _0\"></span>al judg<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span>, other t<span class=\"_ _0\"></span>han thos<span class=\"_ _0\"></span>e invol<span class=\"_ _0\"></span>ving es<span class=\"_ _0\"></span>timat<span class=\"_ _0\"></span>ion un<span class=\"_ _0\"></span>cer<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y, in the proce<span class=\"_ _0\"></span>ss of a<span class=\"_ _0\"></span>pply<span class=\"_ _0\"></span>ing account<span class=\"_ _0\"></span>ing pol<span class=\"_ _0\"></span>icie<span class=\"_ _0\"></span>s that woul<span class=\"_ _0\"></span>d have a signif<span class=\"_ _0\"></span>icant e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t on the am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. The Directors consider that the application<span class=\"_ _3\"></span> of the exc<span class=\"_ _3\"></span>eptional items<span class=\"_ _3\"></span> accoun<span class=\"_ _3\"></span>ting policy involves sig<span class=\"_ _3\"></span>nificant judgement, with<span class=\"_ _3\"></span> the application and area<span class=\"_ _0\"></span>s of judg<span class=\"_ _0\"></span>ement ou<span class=\"_ _0\"></span>tline<span class=\"_ _0\"></span>d in note 3. Th<span class=\"_ _0\"></span>ere are no ot<span class=\"_ _0\"></span>her jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s that the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have mad<span class=\"_ _0\"></span>e in the pro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s of app<span class=\"_ _0\"></span>lying accounting p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es that w<span class=\"_ _0\"></span>ould have a si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d in the finan<span class=\"_ _0\"></span>cial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Sources of<span class=\"_ _3\"></span> estimation uncertainty<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup us<span class=\"_ _0\"></span>es es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>s and as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons in app<span class=\"_ _0\"></span>lyin<span class=\"_ _0\"></span>g accounting p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es to valu<span class=\"_ _0\"></span>e balance<span class=\"_ _0\"></span>s and trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons re<span class=\"_ _0\"></span>corde<span class=\"_ _0\"></span>d in the fina<span class=\"_ _0\"></span>ncial st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span>. The e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>imates and a<span class=\"_ _0\"></span>ssum<span class=\"_ _0\"></span>ptions t<span class=\"_ _0\"></span>hat, if rev<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d, would have a s<span class=\"_ _0\"></span>ignifi<span class=\"_ _0\"></span>cant ri<span class=\"_ _0\"></span>sk of a materia<span class=\"_ _0\"></span>l impac<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n the valua<span class=\"_ _0\"></span>tion of a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s with<span class=\"_ _0\"></span>in the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t financia<span class=\"_ _0\"></span>l year<span class=\"_ _3\"></span>, and the<span class=\"_ _0\"></span>refore clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as cr<span class=\"_ _0\"></span>itic<span class=\"_ _0\"></span>al at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024, are retirem<span class=\"_ _0\"></span>ent be<span class=\"_ _0\"></span>nefit<span class=\"_ _0\"></span>s (s<span class=\"_ _0\"></span>ee no<span class=\"_ _0\"></span>te 1<span class=\"_ _5\"></span>7<span class=\"_ _0\"></span>) and the va<span class=\"_ _0\"></span>luatio<span class=\"_ _0\"></span>n of inventor<span class=\"_ _0\"></span>y (s<span class=\"_ _0\"></span>ee note 13<span class=\"_ _3\"></span>), consistent w<span class=\"_ _0\"></span>ith the p<span class=\"_ _0\"></span>rior ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>. The us<span class=\"_ _0\"></span>e of est<span class=\"_ _0\"></span>imates in a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ssin<span class=\"_ _0\"></span>g the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of t<span class=\"_ _0\"></span>he invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate and fair v<span class=\"_ _0\"></span>alue of conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan note<span class=\"_ _0\"></span>s (se<span class=\"_ _0\"></span>e note 1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>) held in B<span class=\"_ _0\"></span>ond 3D H<span class=\"_ _0\"></span>igh Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance Technolo<span class=\"_ _0\"></span>gy BV (\u2018<span class=\"_ _0\"></span>Bond<span class=\"_ _0\"></span>\u2019) was clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as cr<span class=\"_ _0\"></span>itic<span class=\"_ _0\"></span>al in the p<span class=\"_ _0\"></span>rior ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>. With t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tment in a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate an<span class=\"_ _0\"></span>d loans d<span class=\"_ _0\"></span>ue from B<span class=\"_ _0\"></span>ond bot<span class=\"_ _0\"></span>h now valu<span class=\"_ _0\"></span>ed at \u00a3nil, the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is no lon<span class=\"_ _0\"></span>ger a s<span class=\"_ _0\"></span>ource of es<span class=\"_ _0\"></span>timat<span class=\"_ _0\"></span>ion unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y at 3<span class=\"_ _0\"></span>0 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4.<span class=\"_ _295\"> </span>The c<span class=\"_ _0\"></span>ritic<span class=\"_ _0\"></span>al jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s and key source<span class=\"_ _0\"></span>s of est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y that th<span class=\"_ _0\"></span>e Dire<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>rs have co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red in the p<span class=\"_ _0\"></span>roces<span class=\"_ _0\"></span>s of ap<span class=\"_ _0\"></span>plyi<span class=\"_ _0\"></span>ng the Group\u2019s accounting p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es and th<span class=\"_ _0\"></span>at have the m<span class=\"_ _0\"></span>ost si<span class=\"_ _0\"></span>gnifi<span class=\"_ _0\"></span>cant ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n the am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are inclu<span class=\"_ _0\"></span>ded with<span class=\"_ _0\"></span>in the rel<span class=\"_ _0\"></span>evant note<span class=\"_ _0\"></span>s. Critic<span class=\"_ _0\"></span>al judg<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts an<span class=\"_ _0\"></span>d key sources of e<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mation u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y can b<span class=\"_ _0\"></span>e ide<span class=\"_ _0\"></span>ntifie<span class=\"_ _0\"></span>d throug<span class=\"_ _0\"></span>hout t<span class=\"_ _0\"></span>he notes by t<span class=\"_ _0\"></span>he fol<span class=\"_ _3\"></span>lowin<span class=\"_ _3\"></span>g symbol<span class=\"_ _3\"></span> <span class=\"_ _24\"> </span><span class=\"ff2a fc5 ls7 ws1\"> <span class=\"ff2c fc4\">. Manage<span class=\"_ _0\"></span>ment has di<span class=\"_ _0\"></span>scus<span class=\"_ _0\"></span>sed t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e with t<span class=\"_ _0\"></span>he Audit Commi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>e. The<span class=\"_ _0\"></span>se sh<span class=\"_ _0\"></span>ould be r<span class=\"_ _0\"></span>ead in conjun<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e </span></span>material a<span class=\"_ _0\"></span>ccounting p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d in the no<span class=\"_ _0\"></span>tes to the fi<span class=\"_ _0\"></span>nancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>The co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration o<span class=\"_ _0\"></span>f criti<span class=\"_ _0\"></span>cal jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s and key source<span class=\"_ _0\"></span>s of es<span class=\"_ _0\"></span>timati<span class=\"_ _0\"></span>on uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y inclu<span class=\"_ _0\"></span>des co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration of t<span class=\"_ _0\"></span>he pote<span class=\"_ _0\"></span>ntial impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of climate chang<span class=\"_ _0\"></span>e on th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. The a<span class=\"_ _0\"></span>reas consi<span class=\"_ _0\"></span>dere<span class=\"_ _0\"></span>d and the co<span class=\"_ _0\"></span>nclusi<span class=\"_ _0\"></span>ons mad<span class=\"_ _0\"></span>e can b<span class=\"_ _0\"></span>e ident<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d throug<span class=\"_ _0\"></span>hout th<span class=\"_ _0\"></span>e financ<span class=\"_ _0\"></span>ial st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts by t<span class=\"_ _0\"></span>he sy<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>ol <span class=\"_ _24\"> </span><span class=\"ff2a fc5\"> </span>. No<span class=\"_ _0\"></span>ne of the ar<span class=\"_ _0\"></span>eas of es<span class=\"_ _0\"></span>timat<span class=\"_ _0\"></span>ion unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y con<span class=\"_ _0\"></span>sider<span class=\"_ _0\"></span>ed had a sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant risk of ma<span class=\"_ _0\"></span>terial a<span class=\"_ _0\"></span>djust<span class=\"_ _0\"></span>ment in th<span class=\"_ _0\"></span>e nex<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months a<span class=\"_ _0\"></span>s a result of cli<span class=\"_ _0\"></span>mate chang<span class=\"_ _0\"></span>e, althoug<span class=\"_ _0\"></span>h it is note<span class=\"_ _0\"></span>d that the<span class=\"_ _0\"></span>re could b<span class=\"_ _0\"></span>e a more si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t over th<span class=\"_ _0\"></span>e mediu<span class=\"_ _0\"></span>m and longer-<span class=\"_ _3\"></span>term time fr<span class=\"_ _3\"></span>ames.<span class=\"_ _295\"> </span>Ot<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>r are<span class=\"_ _0\"></span>as of j<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt an<span class=\"_ _0\"></span>d sou<span class=\"_ _0\"></span>rce<span class=\"_ _0\"></span>s of e<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mat<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>n unc<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span>The f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement<span class=\"_ _0\"></span>s inclu<span class=\"_ _0\"></span>de oth<span class=\"_ _0\"></span>er areas of ju<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>ment and s<span class=\"_ _0\"></span>ources o<span class=\"_ _0\"></span>f est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y whi<span class=\"_ _0\"></span>ch do not m<span class=\"_ _0\"></span>eet t<span class=\"_ _0\"></span>he abo<span class=\"_ _0\"></span>ve defin<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n of criti<span class=\"_ _0\"></span>cal e<span class=\"_ _0\"></span>ither d<span class=\"_ _0\"></span>ue to the l<span class=\"_ _0\"></span>evel of ris<span class=\"_ _0\"></span>k or the ti<span class=\"_ _0\"></span>me frame o<span class=\"_ _0\"></span>f the pote<span class=\"_ _0\"></span>ntial imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t; how<span class=\"_ _0\"></span>ever<span class=\"_ _3\"></span>, they ap<span class=\"_ _0\"></span>ply to th<span class=\"_ _0\"></span>e measu<span class=\"_ _0\"></span>rement of ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain material a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>e the us<span class=\"_ _0\"></span>eful eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c lives an<span class=\"_ _0\"></span>d resid<span class=\"_ _0\"></span>ual value of p<span class=\"_ _0\"></span>rope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipme<span class=\"_ _0\"></span>nt and the recog<span class=\"_ _0\"></span>nitio<span class=\"_ _0\"></span>n of defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>axa<span class=\"_ _0\"></span>tion b<span class=\"_ _0\"></span>alance<span class=\"_ _0\"></span>s for whic<span class=\"_ _0\"></span>h there is un<span class=\"_ _0\"></span>cer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>y over the l<span class=\"_ _0\"></span>onge<span class=\"_ _0\"></span>r term.<span class=\"_ _295\"> </span><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs10e\">Crit<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>al ju<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent i<span class=\"_ _0\"></span>n re<span class=\"_ _0\"></span>lat<span class=\"_ _0\"></span>ion t<span class=\"_ _0\"></span>o app<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>n of th<span class=\"_ _0\"></span>e acc<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>g po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y in r<span class=\"_ _0\"></span>ela<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on to exc<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nal i<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs10f\">The a<span class=\"_ _0\"></span>pplic<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on of the a<span class=\"_ _0\"></span>ccounting po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y for e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal items co<span class=\"_ _0\"></span>ntains a num<span class=\"_ _0\"></span>ber of ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>e dete<span class=\"_ _0\"></span>rmining w<span class=\"_ _0\"></span>heth<span class=\"_ _0\"></span>er an </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs110\">item woul<span class=\"_ _0\"></span>d have a materi<span class=\"_ _0\"></span>al impa<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>n the und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>anding of t<span class=\"_ _0\"></span>he finan<span class=\"_ _0\"></span>cial pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance i<span class=\"_ _0\"></span>f it was inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d within p<span class=\"_ _0\"></span>re except<span class=\"_ _0\"></span>ional p<span class=\"_ _0\"></span>rofit for </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs111\">the year, including the im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>rends<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>movem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een fina<span class=\"_ _0\"></span>ncial p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>ds. I<span class=\"_ _0\"></span>n addi<span class=\"_ _0\"></span>tion, d<span class=\"_ _0\"></span>eterm<span class=\"_ _0\"></span>ining wh<span class=\"_ _0\"></span>ether a<span class=\"_ _0\"></span>n item is unusua<span class=\"_ _0\"></span>l in </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs112\">nature is a mat<span class=\"_ _0\"></span>ter of ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent whi<span class=\"_ _0\"></span>ch requir<span class=\"_ _0\"></span>es comp<span class=\"_ _0\"></span>aris<span class=\"_ _0\"></span>on wit<span class=\"_ _0\"></span>h other ite<span class=\"_ _0\"></span>ms to conclu<span class=\"_ _0\"></span>de if it is su<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>icie<span class=\"_ _0\"></span>ntly dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nt to meet t<span class=\"_ _0\"></span>he cri<span class=\"_ _0\"></span>teria </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs113\">of bein<span class=\"_ _0\"></span>g unusual in nature. E<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>onal ite<span class=\"_ _0\"></span>ms in F<span class=\"_ _0\"></span>Y 2024 have signific<span class=\"_ _0\"></span>antly in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>ed to \u00a335.7<span class=\"_ _3\"></span>m from \u00a37<span class=\"_ _5\"></span>.5m in F<span class=\"_ _0\"></span>Y 2023. </div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls7 ws1 gs2be\"> Crit<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l jud<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d key sou<span class=\"_ _0\"></span>rce<span class=\"_ _0\"></span>s of es<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>mati<span class=\"_ _0\"></span>on un<span class=\"_ _0\"></span>cer<span class=\"_ _1\"></span>taint<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n rela<span class=\"_ _0\"></span>tion to v<span class=\"_ _0\"></span>aluat<span class=\"_ _0\"></span>ion of i<span class=\"_ _0\"></span>nven<span class=\"_ _0\"></span>torie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs2bf\">The c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing valu<span class=\"_ _0\"></span>e of inventor<span class=\"_ _0\"></span>y, comprising raw ma<span class=\"_ _0\"></span>terials<span class=\"_ _0\"></span>, work in p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ss and f<span class=\"_ _0\"></span>inishe<span class=\"_ _0\"></span>d goo<span class=\"_ _0\"></span>ds tota<span class=\"_ _0\"></span>lling \u00a31<span class=\"_ _1e\"></span>1<span class=\"_ _3\"></span>5.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m, require<span class=\"_ _0\"></span>s the us<span class=\"_ _0\"></span>e of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs2c0\">est<span class=\"_ _0\"></span>imates an<span class=\"_ _0\"></span>d judg<span class=\"_ _0\"></span>ement. T<span class=\"_ _0\"></span>he Gro<span class=\"_ _0\"></span>up abs<span class=\"_ _0\"></span>orb<span class=\"_ _0\"></span>s direc<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>y at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tab<span class=\"_ _0\"></span>le cos<span class=\"_ _0\"></span>ts o<span class=\"_ _0\"></span>ver the hi<span class=\"_ _0\"></span>gher of a<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>al produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd nor<span class=\"_ _0\"></span>mal prod<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tion to<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs2c1\">avoid ab<span class=\"_ _0\"></span>sor<span class=\"_ _0\"></span>bing mo<span class=\"_ _0\"></span>re overh<span class=\"_ _0\"></span>eads t<span class=\"_ _0\"></span>han incurr<span class=\"_ _0\"></span>ed in pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>ds of high pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on or ab<span class=\"_ _0\"></span>sor<span class=\"_ _0\"></span>bing exce<span class=\"_ _0\"></span>ss over<span class=\"_ _0\"></span>head<span class=\"_ _0\"></span>s in per<span class=\"_ _0\"></span>iods of l<span class=\"_ _0\"></span>ow pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs2c2\">Judg<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt is require<span class=\"_ _0\"></span>d whe<span class=\"_ _0\"></span>n ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sing the l<span class=\"_ _0\"></span>evel of no<span class=\"_ _0\"></span>rmal pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on to comp<span class=\"_ _0\"></span>are wit<span class=\"_ _0\"></span>h the ac<span class=\"_ _0\"></span>tual p<span class=\"_ _0\"></span>roduc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion in d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ing the rate at<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls82 ws18 gs2c3\">which to absorb the<span class=\"_ _3\"></span> directly attribut<span class=\"_ _0\"></span>able costs. This judgement considers historical pr<span class=\"_ _3\"></span>oduction levels and budgeted production, as well<span class=\"_ _3\"></span> as </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs2c4\">the<span class=\"_ gs34\"> </span>rela<span class=\"_ _0\"></span>tionsh<span class=\"_ _0\"></span>ip bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on and s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s when co<span class=\"_ _0\"></span>ncludin<span class=\"_ _0\"></span>g on the a<span class=\"_ _0\"></span>pprop<span class=\"_ _0\"></span>riate le<span class=\"_ _0\"></span>vel over w<span class=\"_ _0\"></span>hich to abs<span class=\"_ _0\"></span>orb p<span class=\"_ _0\"></span>roduc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs2c5\">est<span class=\"_ _0\"></span>imate is in res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of the le<span class=\"_ _0\"></span>vel of variat<span class=\"_ _0\"></span>ions<span class=\"_ _0\"></span>, including m<span class=\"_ _0\"></span>aterial us<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>e and purcha<span class=\"_ _0\"></span>se pri<span class=\"_ _0\"></span>ce varian<span class=\"_ _0\"></span>ces, b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n ac<span class=\"_ _0\"></span>tual and s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ndard cos<span class=\"_ _0\"></span>t </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs2c6\">abso<span class=\"_ _0\"></span>rb<span class=\"_ _0\"></span>ed into inventor<span class=\"_ _0\"></span>y at e<span class=\"_ _0\"></span>ach pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d end. Ma<span class=\"_ _0\"></span>nagem<span class=\"_ _0\"></span>ent use<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d ex<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>ience in t<span class=\"_ _0\"></span>he proce<span class=\"_ _0\"></span>ss of for<span class=\"_ _0\"></span>ming it<span class=\"_ _0\"></span>s vi<span class=\"_ _0\"></span>ew on th<span class=\"_ _0\"></span>e adjus<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs2c7\">require<span class=\"_ _0\"></span>d to record inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y at cos<span class=\"_ _0\"></span>t. Mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent has as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>d the ran<span class=\"_ _0\"></span>ge of po<span class=\"_ _0\"></span>ssib<span class=\"_ _0\"></span>le outco<span class=\"_ _0\"></span>mes w<span class=\"_ _0\"></span>hich mig<span class=\"_ _0\"></span>ht result fro<span class=\"_ _0\"></span>m a change in<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs2c8\">assum<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s and has d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ed this to b<span class=\"_ _0\"></span>e from a \u00a30.5m increa<span class=\"_ _0\"></span>se in invento<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y to a \u00a34.<span class=\"_ _3\"></span>7m reduct<span class=\"_ _0\"></span>ion in invento<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y at 30<span class=\"_ gs34\"> </span>S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2c9\">Inventor<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>rovisi<span class=\"_ _0\"></span>ons are pu<span class=\"_ _0\"></span>t in place for s<span class=\"_ _0\"></span>low mov<span class=\"_ _0\"></span>ing and p<span class=\"_ _0\"></span>otentiall<span class=\"_ _0\"></span>y obs<span class=\"_ _0\"></span>ole<span class=\"_ _0\"></span>te inventor<span class=\"_ _0\"></span>y as we<span class=\"_ _0\"></span>ll as dama<span class=\"_ _0\"></span>ged a<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>/or out of s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2ca\">produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t where co<span class=\"_ _0\"></span>st is co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red to be hi<span class=\"_ _0\"></span>gher tha<span class=\"_ _0\"></span>n net reali<span class=\"_ _0\"></span>sab<span class=\"_ _0\"></span>le value. T<span class=\"_ _0\"></span>he lev<span class=\"_ _0\"></span>el of prov<span class=\"_ _0\"></span>isionin<span class=\"_ _0\"></span>g is an es<span class=\"_ _0\"></span>timate, wit<span class=\"_ _0\"></span>h judg<span class=\"_ _0\"></span>ement re<span class=\"_ _0\"></span>quired </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2cb\">on ag<span class=\"_ _0\"></span>eing, cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>r orde<span class=\"_ _0\"></span>r profile<span class=\"_ _0\"></span>s, alte<span class=\"_ _0\"></span>rnati<span class=\"_ _0\"></span>ve routes to ma<span class=\"_ _0\"></span>rket and the o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n to repro<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n of the rang<span class=\"_ _0\"></span>e of po<span class=\"_ _0\"></span>ssib<span class=\"_ _0\"></span>le </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2cc\">outcom<span class=\"_ _0\"></span>es is an inc<span class=\"_ _0\"></span>rease in t<span class=\"_ _0\"></span>he value o<span class=\"_ _0\"></span>f inventor<span class=\"_ _0\"></span>y of \u00a30.9m to a de<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>e of \u00a33.2m and is t<span class=\"_ _0\"></span>herefor<span class=\"_ _0\"></span>e not consid<span class=\"_ _0\"></span>ered to ma<span class=\"_ _0\"></span>teriall<span class=\"_ _0\"></span>y impac<span class=\"_ _0\"></span>t </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2cd\">the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>yi<span class=\"_ _0\"></span>ng value of inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y wit<span class=\"_ _0\"></span>hin the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls7 ws1 gs3da\">Crit<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l jud<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d key sou<span class=\"_ _0\"></span>rce<span class=\"_ _0\"></span>s of es<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>mati<span class=\"_ _0\"></span>on un<span class=\"_ _0\"></span>cer<span class=\"_ _1\"></span>taint<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n rela<span class=\"_ _0\"></span>tion to p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nsi<span class=\"_ _0\"></span>on s<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me va<span class=\"_ _0\"></span>luati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3db\">The v<span class=\"_ _0\"></span>aluatio<span class=\"_ _0\"></span>n of pens<span class=\"_ _0\"></span>ion sc<span class=\"_ _0\"></span>heme li<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>ies is c<span class=\"_ _0\"></span>alculate<span class=\"_ _0\"></span>d in accorda<span class=\"_ _0\"></span>nce wit<span class=\"_ _0\"></span>h Group p<span class=\"_ _0\"></span>olic<span class=\"_ _0\"></span>y. The valuat<span class=\"_ _0\"></span>ions are p<span class=\"_ _0\"></span>repar<span class=\"_ _0\"></span>ed by ind<span class=\"_ _0\"></span>epe<span class=\"_ _0\"></span>ndent </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3dc\">qualifi<span class=\"_ _0\"></span>ed ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>ries<span class=\"_ _0\"></span>, but sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant es<span class=\"_ _0\"></span>timates a<span class=\"_ _0\"></span>re require<span class=\"_ _0\"></span>d in relati<span class=\"_ _0\"></span>on to the a<span class=\"_ _0\"></span>ssump<span class=\"_ _0\"></span>tions for p<span class=\"_ _0\"></span>ensi<span class=\"_ _0\"></span>on incre<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s, inflati<span class=\"_ _0\"></span>on, the di<span class=\"_ _0\"></span>scount rate </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls1d ws18 gs3dd\">applied and member longevity,<span class=\"_ _3\"></span> which underpin the v<span class=\"_ _3\"></span>aluations. Inf<span class=\"_ _3\"></span>ormation about the assump<span class=\"_ _3\"></span>tions relati<span class=\"_ _3\"></span>ng to<span class=\"_ _3\"></span> retirement<span class=\"_ _3\"></span> benefit asset<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3de\">and ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>ons and als<span class=\"_ _0\"></span>o the s<span class=\"_ _0\"></span>ensit<span class=\"_ _0\"></span>ivit<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he pe<span class=\"_ _0\"></span>nsion a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t and liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y to movem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s in the<span class=\"_ _0\"></span>se as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons is pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow. The </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3df\">sensi<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y show<span class=\"_ _0\"></span>s that a chan<span class=\"_ _0\"></span>ge in the e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n assum<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s could resul<span class=\"_ _0\"></span>t in a materia<span class=\"_ _0\"></span>l change in t<span class=\"_ _0\"></span>he ca<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g value of th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3e0\">and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s with<span class=\"_ _0\"></span>in the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccountingJudgementsAndEstimatesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-510": {
   "value": "New a<span class=\"_ _0\"></span>cco<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>ing s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ard<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d am<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>dme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s to exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ing s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>and<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ds Ne<span class=\"_ _0\"></span>w st<span class=\"_ _0\"></span>andards a<span class=\"_ _0\"></span>nd amen<span class=\"_ _0\"></span>dment<span class=\"_ _0\"></span>s to ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing st<span class=\"_ _0\"></span>anda<span class=\"_ _0\"></span>rds were ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive for th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l year end<span class=\"_ _0\"></span>ed 3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4, whic<span class=\"_ _0\"></span>h includ<span class=\"_ _0\"></span>ed:  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 1 \u2013 Pra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tice Statem<span class=\"_ _0\"></span>ent 2 and I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 8 \u2013 Dis<span class=\"_ _0\"></span>tingu<span class=\"_ _0\"></span>ish Bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en Change<span class=\"_ _0\"></span>s in Accounting Po<span class=\"_ _0\"></span>lici<span class=\"_ _0\"></span>es and Account<span class=\"_ _0\"></span>ing Es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>s; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nt to IA<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>2 \u2013 Defer<span class=\"_ _0\"></span>red T<span class=\"_ _3\"></span>ax Rela<span class=\"_ _0\"></span>ted to A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and L<span class=\"_ _0\"></span>iabili<span class=\"_ _0\"></span>ties a<span class=\"_ _0\"></span>rising fro<span class=\"_ _0\"></span>m a Single Transac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>IF<span class=\"_ _0\"></span>RS 17 \u2013 Insurance Contract<span class=\"_ _0\"></span>s \u2013 Re<span class=\"_ _0\"></span>place<span class=\"_ _0\"></span>ment of I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 4; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nt to IA<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>2 \u2013 Inter<span class=\"_ _0\"></span>nationa<span class=\"_ _0\"></span>l T<span class=\"_ _3\"></span>ax Reform \u2013 P<span class=\"_ _0\"></span>illar Two Mode<span class=\"_ _0\"></span>l Rules<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>No<span class=\"_ _0\"></span>ne of the<span class=\"_ _0\"></span>se have had a m<span class=\"_ _0\"></span>aterial im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>he conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d or Company resul<span class=\"_ _0\"></span>t or finan<span class=\"_ _0\"></span>cial po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>Stan<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>s ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve fro<span class=\"_ _0\"></span>m 1 Oc<span class=\"_ _1\"></span>tober 2<span class=\"_ _0\"></span>024 onwa<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>s A numbe<span class=\"_ _0\"></span>r of st<span class=\"_ _0\"></span>andard<span class=\"_ _0\"></span>s, ame<span class=\"_ _0\"></span>ndment<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d interpre<span class=\"_ _0\"></span>tati<span class=\"_ _0\"></span>ons have be<span class=\"_ _0\"></span>en is<span class=\"_ _0\"></span>sued a<span class=\"_ _0\"></span>nd end<span class=\"_ _0\"></span>ors<span class=\"_ _0\"></span>ed by th<span class=\"_ _0\"></span>e UK bu<span class=\"_ _0\"></span>t are not yet ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive in th<span class=\"_ _0\"></span>e UK and, according<span class=\"_ _0\"></span>ly, the Group has not ye<span class=\"_ _0\"></span>t ado<span class=\"_ _0\"></span>pted th<span class=\"_ _0\"></span>em. Th<span class=\"_ _0\"></span>ese in<span class=\"_ _0\"></span>clude:  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nt to IF<span class=\"_ _0\"></span>RS 16 \u2013 Lease<span class=\"_ _0\"></span>s on S<span class=\"_ _0\"></span>ale and L<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>eba<span class=\"_ _0\"></span>ck; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 1 \u2013 N<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>Current Liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h Covenants an<span class=\"_ _0\"></span>d Classifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on of Lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es as Current or N<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>Current; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 7 and I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 7 \u2013 Sup<span class=\"_ _0\"></span>plier F<span class=\"_ _0\"></span>inance A<span class=\"_ _0\"></span>rrang<span class=\"_ _0\"></span>ement<span class=\"_ _0\"></span>s; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 21 \u2013 Lack of E<span class=\"_ _0\"></span>xchan<span class=\"_ _0\"></span>geab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y;<span class=\"_ _295\"> </span>No<span class=\"_ _0\"></span>ne of the<span class=\"_ _0\"></span>se are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to have a mate<span class=\"_ _0\"></span>rial imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t on th<span class=\"_ _0\"></span>e conso<span class=\"_ _0\"></span>lidated o<span class=\"_ _0\"></span>r Company result o<span class=\"_ _0\"></span>r financ<span class=\"_ _0\"></span>ial pos<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup continu<span class=\"_ _0\"></span>es to mo<span class=\"_ _0\"></span>nitor th<span class=\"_ _0\"></span>e potentia<span class=\"_ _0\"></span>l impac<span class=\"_ _0\"></span>t of ot<span class=\"_ _0\"></span>her ne<span class=\"_ _0\"></span>w st<span class=\"_ _0\"></span>andards a<span class=\"_ _0\"></span>nd interpr<span class=\"_ _0\"></span>etat<span class=\"_ _0\"></span>ions w<span class=\"_ _0\"></span>hich may b<span class=\"_ _0\"></span>e endo<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>ed and re<span class=\"_ _0\"></span>quire ado<span class=\"_ _0\"></span>ption b<span class=\"_ _0\"></span>y the Grou<span class=\"_ _0\"></span>p in future rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g per<span class=\"_ _0\"></span>iods<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e Group d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot consid<span class=\"_ _0\"></span>er that any oth<span class=\"_ _0\"></span>er st<span class=\"_ _0\"></span>anda<span class=\"_ _0\"></span>rds, am<span class=\"_ _0\"></span>endm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s or interp<span class=\"_ _0\"></span>retat<span class=\"_ _0\"></span>ions issue<span class=\"_ _0\"></span>d by the I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>SB, bu<span class=\"_ _0\"></span>t not yet ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>able, w<span class=\"_ _0\"></span>ill have a materia<span class=\"_ _0\"></span>l impac<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n the Gro<span class=\"_ _0\"></span>up\u2019s consolidate<span class=\"_ _0\"></span>d result o<span class=\"_ _0\"></span>r financi<span class=\"_ _0\"></span>al pos<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfChangesInAccountingPoliciesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-531": {
   "value": "New a<span class=\"_ _0\"></span>cco<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>ing s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ard<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d am<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>dme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s to exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ing s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>and<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ds Ne<span class=\"_ _0\"></span>w st<span class=\"_ _0\"></span>andards a<span class=\"_ _0\"></span>nd amen<span class=\"_ _0\"></span>dment<span class=\"_ _0\"></span>s to ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing st<span class=\"_ _0\"></span>anda<span class=\"_ _0\"></span>rds were ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive for th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l year end<span class=\"_ _0\"></span>ed 3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4, whic<span class=\"_ _0\"></span>h includ<span class=\"_ _0\"></span>ed:  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 1 \u2013 Pra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tice Statem<span class=\"_ _0\"></span>ent 2 and I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 8 \u2013 Dis<span class=\"_ _0\"></span>tingu<span class=\"_ _0\"></span>ish Bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en Change<span class=\"_ _0\"></span>s in Accounting Po<span class=\"_ _0\"></span>lici<span class=\"_ _0\"></span>es and Account<span class=\"_ _0\"></span>ing Es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>s; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nt to IA<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>2 \u2013 Defer<span class=\"_ _0\"></span>red T<span class=\"_ _3\"></span>ax Rela<span class=\"_ _0\"></span>ted to A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and L<span class=\"_ _0\"></span>iabili<span class=\"_ _0\"></span>ties a<span class=\"_ _0\"></span>rising fro<span class=\"_ _0\"></span>m a Single Transac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>IF<span class=\"_ _0\"></span>RS 17 \u2013 Insurance Contract<span class=\"_ _0\"></span>s \u2013 Re<span class=\"_ _0\"></span>place<span class=\"_ _0\"></span>ment of I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 4; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nt to IA<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>2 \u2013 Inter<span class=\"_ _0\"></span>nationa<span class=\"_ _0\"></span>l T<span class=\"_ _3\"></span>ax Reform \u2013 P<span class=\"_ _0\"></span>illar Two Mode<span class=\"_ _0\"></span>l Rules<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>No<span class=\"_ _0\"></span>ne of the<span class=\"_ _0\"></span>se have had a m<span class=\"_ _0\"></span>aterial im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>he conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d or Company resul<span class=\"_ _0\"></span>t or finan<span class=\"_ _0\"></span>cial po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfInitialApplicationOfStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-532": {
   "value": "Stan<span class=\"_ _0\"></span>da<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>s ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve fro<span class=\"_ _0\"></span>m 1 Oc<span class=\"_ _1\"></span>tober 2<span class=\"_ _0\"></span>024 onwa<span class=\"_ _0\"></span>rd<span class=\"_ _0\"></span>s A numbe<span class=\"_ _0\"></span>r of st<span class=\"_ _0\"></span>andard<span class=\"_ _0\"></span>s, ame<span class=\"_ _0\"></span>ndment<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d interpre<span class=\"_ _0\"></span>tati<span class=\"_ _0\"></span>ons have be<span class=\"_ _0\"></span>en is<span class=\"_ _0\"></span>sued a<span class=\"_ _0\"></span>nd end<span class=\"_ _0\"></span>ors<span class=\"_ _0\"></span>ed by th<span class=\"_ _0\"></span>e UK bu<span class=\"_ _0\"></span>t are not yet ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive in th<span class=\"_ _0\"></span>e UK and, according<span class=\"_ _0\"></span>ly, the Group has not ye<span class=\"_ _0\"></span>t ado<span class=\"_ _0\"></span>pted th<span class=\"_ _0\"></span>em. Th<span class=\"_ _0\"></span>ese in<span class=\"_ _0\"></span>clude:  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nt to IF<span class=\"_ _0\"></span>RS 16 \u2013 Lease<span class=\"_ _0\"></span>s on S<span class=\"_ _0\"></span>ale and L<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>eba<span class=\"_ _0\"></span>ck; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 1 \u2013 N<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>Current Liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h Covenants an<span class=\"_ _0\"></span>d Classifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on of Lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es as Current or N<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>Current; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 7 and I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 7 \u2013 Sup<span class=\"_ _0\"></span>plier F<span class=\"_ _0\"></span>inance A<span class=\"_ _0\"></span>rrang<span class=\"_ _0\"></span>ement<span class=\"_ _0\"></span>s; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>Am<span class=\"_ _0\"></span>endme<span class=\"_ _0\"></span>nts to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 21 \u2013 Lack of E<span class=\"_ _0\"></span>xchan<span class=\"_ _0\"></span>geab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y;<span class=\"_ _295\"> </span>No<span class=\"_ _0\"></span>ne of the<span class=\"_ _0\"></span>se are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to have a mate<span class=\"_ _0\"></span>rial imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t on th<span class=\"_ _0\"></span>e conso<span class=\"_ _0\"></span>lidated o<span class=\"_ _0\"></span>r Company result o<span class=\"_ _0\"></span>r financ<span class=\"_ _0\"></span>ial pos<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup continu<span class=\"_ _0\"></span>es to mo<span class=\"_ _0\"></span>nitor th<span class=\"_ _0\"></span>e potentia<span class=\"_ _0\"></span>l impac<span class=\"_ _0\"></span>t of ot<span class=\"_ _0\"></span>her ne<span class=\"_ _0\"></span>w st<span class=\"_ _0\"></span>andards a<span class=\"_ _0\"></span>nd interpr<span class=\"_ _0\"></span>etat<span class=\"_ _0\"></span>ions w<span class=\"_ _0\"></span>hich may b<span class=\"_ _0\"></span>e endo<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>ed and re<span class=\"_ _0\"></span>quire ado<span class=\"_ _0\"></span>ption b<span class=\"_ _0\"></span>y the Grou<span class=\"_ _0\"></span>p in future rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g per<span class=\"_ _0\"></span>iods<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e Group d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot consid<span class=\"_ _0\"></span>er that any oth<span class=\"_ _0\"></span>er st<span class=\"_ _0\"></span>anda<span class=\"_ _0\"></span>rds, am<span class=\"_ _0\"></span>endm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s or interp<span class=\"_ _0\"></span>retat<span class=\"_ _0\"></span>ions issue<span class=\"_ _0\"></span>d by the I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>SB, bu<span class=\"_ _0\"></span>t not yet ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>able, w<span class=\"_ _0\"></span>ill have a materia<span class=\"_ _0\"></span>l impac<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n the Gro<span class=\"_ _0\"></span>up\u2019s consolidate<span class=\"_ _0\"></span>d result o<span class=\"_ _0\"></span>r financi<span class=\"_ _0\"></span>al pos<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfExpectedImpactOfInitialApplicationOfNewStandardsOrInterpretations",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-548": {
   "value": "2. Segment reporting<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup comp<span class=\"_ _0\"></span>lies w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 8 \u2013 O<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing Se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>quires o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s to be i<span class=\"_ _0\"></span>denti<span class=\"_ _0\"></span>fied a<span class=\"_ _0\"></span>nd rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ted up<span class=\"_ _0\"></span>on that a<span class=\"_ _0\"></span>re consis<span class=\"_ _0\"></span>tent wit<span class=\"_ _0\"></span>h the le<span class=\"_ _0\"></span>vel at whi<span class=\"_ _0\"></span>ch result<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>egular<span class=\"_ _0\"></span>ly rev<span class=\"_ _0\"></span>iewe<span class=\"_ _0\"></span>d by the enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y\u2019s chief o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing de<span class=\"_ _0\"></span>cision m<span class=\"_ _0\"></span>aker (\u2018C<span class=\"_ _5\"></span>O<span class=\"_ _0\"></span>DM<span class=\"_ _0\"></span>\u2019). The CODM for the Grou<span class=\"_ _0\"></span>p is the V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x plc Bo<span class=\"_ _0\"></span>ard. Info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on on th<span class=\"_ _0\"></span>e busine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is t<span class=\"_ _0\"></span>he prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y basis of i<span class=\"_ _0\"></span>nformati<span class=\"_ _0\"></span>on rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ted to th<span class=\"_ _0\"></span>e Vi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>rex pl<span class=\"_ _0\"></span>c Board<span class=\"_ _0\"></span>. The p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance of the b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n segm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>al gros<span class=\"_ _0\"></span>s profit<span class=\"_ _0\"></span>. Manag<span class=\"_ _0\"></span>ement of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and adm<span class=\"_ _0\"></span>inistra<span class=\"_ _0\"></span>tion, and res<span class=\"_ _0\"></span>earch and d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent func<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons ser<span class=\"_ _1\"></span>vicing both b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is con<span class=\"_ _0\"></span>soli<span class=\"_ _0\"></span>dated and r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted at a Grou<span class=\"_ _0\"></span>p level. S<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>l balance shee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re not pro<span class=\"_ _0\"></span>duced; ins<span class=\"_ _0\"></span>tead, the CODM rev<span class=\"_ _0\"></span>iew<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet at a G<span class=\"_ _0\"></span>roup leve<span class=\"_ _0\"></span>l whic<span class=\"_ _0\"></span>h provid<span class=\"_ _0\"></span>es th<span class=\"_ _0\"></span>e nece<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y le<span class=\"_ _0\"></span>vel of de<span class=\"_ _0\"></span>tail to<span class=\"_ gs34\"> </span>make an informe<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment of th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l posi<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p on whi<span class=\"_ _0\"></span>ch to base key bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>cisions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s busines<span class=\"_ _0\"></span>s is st<span class=\"_ _0\"></span>rategic<span class=\"_ _0\"></span>ally o<span class=\"_ _0\"></span>rganis<span class=\"_ _0\"></span>ed as t<span class=\"_ _0\"></span>wo b<span class=\"_ _0\"></span>usines<span class=\"_ _0\"></span>s unit<span class=\"_ _0\"></span>s (ope<span class=\"_ _0\"></span>rating se<span class=\"_ _0\"></span>gme<span class=\"_ _0\"></span>nts): Sust<span class=\"_ _0\"></span>ainab<span class=\"_ _0\"></span>le So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns (forme<span class=\"_ _0\"></span>rly In<span class=\"_ _0\"></span>dust<span class=\"_ _0\"></span>rial), wh<span class=\"_ _0\"></span>ich focus<span class=\"_ _0\"></span>es on our En<span class=\"_ _0\"></span>ergy &amp; I<span class=\"_ _0\"></span>ndus<span class=\"_ _0\"></span>trial, VAR, Transpor<span class=\"_ _0\"></span>t and El<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tron<span class=\"_ _0\"></span>ics m<span class=\"_ _0\"></span>arkets<span class=\"_ _0\"></span>, and M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al, whi<span class=\"_ _0\"></span>ch focus<span class=\"_ _0\"></span>es on pro<span class=\"_ _0\"></span>viding s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cialis<span class=\"_ _0\"></span>t solu<span class=\"_ _0\"></span>tions fo<span class=\"_ _0\"></span>r medi<span class=\"_ _0\"></span>cal d<span class=\"_ _0\"></span>evi<span class=\"_ _0\"></span>ce manufac<span class=\"_ _0\"></span>turer<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span><table class=\"s w19f h106\" id=\"_c21d0f27-23b7-4f54-9d1c-da03271c97cc\"><tr><td></td><td class=\"c n x45a y30d4 w1a0 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">Year en<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x45b y30d5 w1a1 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">Year end<span class=\"_ _0\"></span>ed 3<span class=\"_ _0\"></span>0 Sep<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>23<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x45c h2b y30d6 ff2a fs17 fc4 sc0 ls141 ws14f\">Sustainable<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x45d h38 y30d7 ff2c fs17 fc4 sc0 lse0 wsdb\">Sustaina<span class=\"_ _0\"></span>ble<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x45e h2b y30d8 ff2a fs17 fc4 sc0 ls9c ws95\">Solutions<span class=\"_ _295\"> </span></td><td class=\"t m0 x45f h2b y30d8 ff2a fs17 fc4 sc0 ls113 ws118\">Medical</td><td class=\"t m0 x460 h2b y30d8 ff2a fs17 fc4 sc0 lsdf ws4\"> Group </td><td class=\"t m0 x461 h38 y30d9 ff2c fs17 fc4 sc0 ls150 ws15b\">Soluti<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></td><td class=\"t m0 x462 h38 y30d9 ff2c fs17 fc4 sc0 ls93 ws8f\">Medical</td><td class=\"t m0 x463 h38 y30d9 ff2c fs17 fc4 sc0 ls7 ws1\"> Grou<span class=\"_ _0\"></span>p </td></tr><tr><td></td><td class=\"t m0 x464 h2b y30da ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x465 h2b y30da ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d7 h2b y30da ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x466 h38 y30db ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h38 y30db ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x467 h38 y30db ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x1c2 y30dc w1a2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Seg<span class=\"_ _0\"></span>ment reve<span class=\"_ _0\"></span>nue<span class=\"_ _295\"> </span></div></td><td class=\"c n x468 y30dd w1a3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">240.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x469 y30dd w1a4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x46a y30dd w1a5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls10 wsa\">293.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x46b y30dc w89 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">250<span class=\"_ _0\"></span>.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x46c y30dc w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls8d wse3\">65.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x1c5 y30dc w1a7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">3<span class=\"_ _0\"></span>15<span class=\"_ _1\"></span>.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w1a8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Interna<span class=\"_ _0\"></span>l revenue<span class=\"_ _295\"> </span></div></td><td class=\"c n x46d y30df w1a9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(2.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x46e y30df w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x46f y30df w1a9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(2.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x470 y30de w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls17 ws11\">(8.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y30de w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x471 y30de w1aa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls17 ws11\">(8<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30e0 w1ab hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Revenu<span class=\"_ _0\"></span>e fro<span class=\"_ _0\"></span>m ex<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rna<span class=\"_ _0\"></span>l sal<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x472 y30e0 w1ac hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">238.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x473 y30e0 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x474 y30e0 w1ad hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">29<span class=\"_ _0\"></span>1.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x475 y30e1 w1ae hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls9b ws93\">2<span class=\"_ _0\"></span>41.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x476 y30e1 w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls8d wse3\">65<span class=\"_ _0\"></span>.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x477 y30e1 w13 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30e2 w14 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Gains<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>(lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s) on foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>et hed<span class=\"_ _0\"></span>ging<span class=\"_ _295\"> </span></div></td><td class=\"c n x478 y30e3 w1af hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls179 ws18f\">4.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x479 y30e3 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x47a y30e3 w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">5.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x47b y30e2 w177 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(5<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x47c y30e2 w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x47d y30e2 w16 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30e4 w17 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Cost of sal<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x47e y30e5 w1b1 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(151<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x47f y30e5 w1b2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x480 y30e5 w1b3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsaf wsa9\">(1<span class=\"_ _0\"></span>61.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x481 y30e4 w1b4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">(12<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x482 y30e4 w16f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x483 y30e4 w19 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">(13<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w1b5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls1f ws1a\">Segment gr<span class=\"_ _3\"></span>oss profit<span class=\"_ _295\"> </span></div></td><td class=\"c n x484 y2fb3 w1b6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">9<span class=\"_ _0\"></span>0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x485 y2fb3 w131 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">4<span class=\"_ _0\"></span>4.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x486 y2fb3 w1b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls179 ws18f\">1<span class=\"_ _5\"></span>34.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x487 y2fb2 w1b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x488 y2fb2 w1b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">5<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x489 y2fb2 w1c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td></tr></table>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>The CODM for t<span class=\"_ _0\"></span>he Group m<span class=\"_ _0\"></span>onitor<span class=\"_ _0\"></span>s climate c<span class=\"_ _0\"></span>hange m<span class=\"_ _0\"></span>etri<span class=\"_ _0\"></span>cs, p<span class=\"_ _0\"></span>rimaril<span class=\"_ _0\"></span>y the re<span class=\"_ _0\"></span>venue from su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>, on a six-<span class=\"_ _0\"></span>mont<span class=\"_ _0\"></span>hly basis<span class=\"_ _0\"></span>. Howe<span class=\"_ _0\"></span>ver<span class=\"_ _3\"></span>, the prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y basis for r<span class=\"_ _0\"></span>evie<span class=\"_ _0\"></span>wing fi<span class=\"_ _0\"></span>nancial p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce over all t<span class=\"_ _0\"></span>ime hor<span class=\"_ _0\"></span>izons, fro<span class=\"_ _0\"></span>m monthl<span class=\"_ _0\"></span>y to annually, remains at the o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing seg<span class=\"_ _0\"></span>ment le<span class=\"_ _0\"></span>vel. It is n<span class=\"_ _0\"></span>oted that p<span class=\"_ _0\"></span>roduc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>old into sus<span class=\"_ _0\"></span>taina<span class=\"_ _0\"></span>ble ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns are prima<span class=\"_ _0\"></span>rily th<span class=\"_ _0\"></span>e sam<span class=\"_ _0\"></span>e as pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s sol<span class=\"_ _0\"></span>d into non<span class=\"_ _0\"></span>-sus<span class=\"_ _0\"></span>tai<span class=\"_ _0\"></span>nable a<span class=\"_ _0\"></span>pplic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns. I<span class=\"_ _0\"></span>t is only t<span class=\"_ _0\"></span>he end ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n which d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferentiate<span class=\"_ _0\"></span>s them. A<span class=\"_ _1\"></span>s a result, it is not ant<span class=\"_ _0\"></span>icipate<span class=\"_ _0\"></span>d that any chang<span class=\"_ _0\"></span>e will b<span class=\"_ _0\"></span>e require<span class=\"_ _0\"></span>d in the s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ental r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting as a re<span class=\"_ _0\"></span>sult of the G<span class=\"_ _0\"></span>roup\u2019s focus on sus<span class=\"_ _0\"></span>taina<span class=\"_ _0\"></span>ble ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>ation<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>ransac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are condu<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d at arm\u2019s lengt<span class=\"_ _0\"></span>h.<span class=\"_ _295\"> </span>Revenue recogniti<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span>Revenu<span class=\"_ _0\"></span>e in both s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s compri<span class=\"_ _0\"></span>ses t<span class=\"_ _0\"></span>he amou<span class=\"_ _0\"></span>nts re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble for t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>le of go<span class=\"_ _0\"></span>ods<span class=\"_ _0\"></span>, net of valu<span class=\"_ _0\"></span>e add<span class=\"_ _0\"></span>ed ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>, rebate<span class=\"_ _0\"></span>s and dis<span class=\"_ _0\"></span>count<span class=\"_ _0\"></span>s and af<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span> eliminati<span class=\"_ _0\"></span>ng sal<span class=\"_ _0\"></span>es wi<span class=\"_ _0\"></span>thin the G<span class=\"_ _0\"></span>roup. Reve<span class=\"_ _0\"></span>nue from th<span class=\"_ _0\"></span>e sal<span class=\"_ _0\"></span>e of go<span class=\"_ _0\"></span>ods is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed w<span class=\"_ _0\"></span>hen all p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>ons are me<span class=\"_ _0\"></span>t, whi<span class=\"_ _0\"></span>ch is wh<span class=\"_ _0\"></span>en the go<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>s are dispa<span class=\"_ _0\"></span>tched or d<span class=\"_ _0\"></span>eliv<span class=\"_ _0\"></span>ered in lin<span class=\"_ _0\"></span>e with I<span class=\"_ _0\"></span>ncoterm<span class=\"_ _0\"></span>s. V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>s Me<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>al Unit Pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s (\u2018M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s\u2019) fro<span class=\"_ _0\"></span>m a numb<span class=\"_ _0\"></span>er of med<span class=\"_ _0\"></span>ical<span class=\"_ _0\"></span> custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s. M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s are d<span class=\"_ _0\"></span>eferred p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ents co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt on the cu<span class=\"_ _0\"></span>stom<span class=\"_ _0\"></span>er se<span class=\"_ _0\"></span>lling it<span class=\"_ _0\"></span>s final com<span class=\"_ _0\"></span>pon<span class=\"_ _0\"></span>ent to the en<span class=\"_ _0\"></span>d user. Revenue from M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s is a<span class=\"_ _0\"></span> form of var<span class=\"_ _0\"></span>iable co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration w<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>ll per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance o<span class=\"_ _0\"></span>bligati<span class=\"_ _0\"></span>ons have b<span class=\"_ _0\"></span>een m<span class=\"_ _0\"></span>et wh<span class=\"_ _0\"></span>en the mate<span class=\"_ _0\"></span>rial is s<span class=\"_ _0\"></span>old by th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he initia<span class=\"_ _0\"></span>l value of<span class=\"_ _0\"></span> the M<span class=\"_ _0\"></span>UP re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed is b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt\u2019s bes<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate of t<span class=\"_ _0\"></span>he value t<span class=\"_ _0\"></span>hat will fl<span class=\"_ _0\"></span>ow to the Gr<span class=\"_ _0\"></span>oup onl<span class=\"_ _0\"></span>y to the ex<span class=\"_ _0\"></span>tent t<span class=\"_ _0\"></span>hat it is high<span class=\"_ _0\"></span>ly proba<span class=\"_ _0\"></span>ble t<span class=\"_ _0\"></span>hat a signif<span class=\"_ _0\"></span>icant re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>al in th<span class=\"_ _0\"></span>e amou<span class=\"_ _0\"></span>nt of cumulati<span class=\"_ _0\"></span>ve revenue r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised w<span class=\"_ _0\"></span>ill not o<span class=\"_ _0\"></span>ccur whe<span class=\"_ _0\"></span>n the unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d with t<span class=\"_ _0\"></span>he variab<span class=\"_ _0\"></span>le consi<span class=\"_ _0\"></span>derati<span class=\"_ _0\"></span>on is subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ently re<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lved. T<span class=\"_ _0\"></span>his w<span class=\"_ _0\"></span>ill be ad<span class=\"_ _0\"></span>juste<span class=\"_ _0\"></span>d as app<span class=\"_ _0\"></span>ropria<span class=\"_ _0\"></span>te, with a fina<span class=\"_ _0\"></span>l adjus<span class=\"_ _0\"></span>tment b<span class=\"_ _0\"></span>eing ma<span class=\"_ _0\"></span>de in th<span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span>iod th<span class=\"_ _0\"></span>e final<span class=\"_ _0\"></span> dec<span class=\"_ _0\"></span>laratio<span class=\"_ _0\"></span>n is mad<span class=\"_ _0\"></span>e. The valu<span class=\"_ _0\"></span>e of MU<span class=\"_ _0\"></span>Ps r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised b<span class=\"_ _0\"></span>ut not invo<span class=\"_ _0\"></span>iced is inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d in prepay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d accrue<span class=\"_ _0\"></span>d incom<span class=\"_ _0\"></span>e. See note 14.<span class=\"_ _295\"> </span>No rev<span class=\"_ _0\"></span>enue is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed if t<span class=\"_ _0\"></span>here is sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y reg<span class=\"_ _0\"></span>arding re<span class=\"_ _0\"></span>cover<span class=\"_ _0\"></span>y of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on due or a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has t<span class=\"_ _0\"></span>aken adva<span class=\"_ _0\"></span>ntag<span class=\"_ _0\"></span>e of the e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>dient a<span class=\"_ _0\"></span>llowe<span class=\"_ _0\"></span>d in IF<span class=\"_ _0\"></span>RS 15 (<span class=\"_ _5\"></span>12<span class=\"_ _5\"></span>1b<span class=\"_ _3\"></span>) not to discl<span class=\"_ _0\"></span>ose info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on abo<span class=\"_ _0\"></span>ut it<span class=\"_ _0\"></span>s remain<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance oblig<span class=\"_ _0\"></span>ation<span class=\"_ _0\"></span>s bec<span class=\"_ _0\"></span>ause t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p only re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>es reve<span class=\"_ _0\"></span>nue on th<span class=\"_ _0\"></span>e sat<span class=\"_ _0\"></span>isfac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce oblig<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Information about<span class=\"_ _3\"></span> product<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup de<span class=\"_ _0\"></span>rive<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s revenue f<span class=\"_ _0\"></span>rom the s<span class=\"_ _0\"></span>ale of hi<span class=\"_ _0\"></span>gh per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance t<span class=\"_ _0\"></span>herm<span class=\"_ _0\"></span>opla<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>c pol<span class=\"_ _0\"></span>yme<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Information about<span class=\"_ _3\"></span> geographical areas<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s countr<span class=\"_ _0\"></span>y of do<span class=\"_ _0\"></span>micile is t<span class=\"_ _0\"></span>he Unite<span class=\"_ _0\"></span>d Kin<span class=\"_ _0\"></span>gdo<span class=\"_ _0\"></span>m. 1<span class=\"_ _3\"></span>) Reven<span class=\"_ _0\"></span>ue f<span class=\"_ _0\"></span>rom e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rnal s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is an anal<span class=\"_ _0\"></span>ysis of re<span class=\"_ _0\"></span>venue fro<span class=\"_ _0\"></span>m ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l sal<span class=\"_ _0\"></span>es bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>\u2019s loc<span class=\"_ _0\"></span>ation.<span class=\"_ _295\"> </span><table class=\"s w1ba h108\" id=\"_4b5f693d-c2e0-4af8-8bd8-d9b499e38a11\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x48a h38 y30e6 ff2c fs17 fc4 sc0 ls7 ws1\">Reve<span class=\"_ _0\"></span>nue f<span class=\"_ _0\"></span>rom e<span class=\"_ _0\"></span>xt<span class=\"_ _0\"></span>ern<span class=\"_ _0\"></span>al sa<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x48b h2b y30e7 ff2a fs17 fc4 sc0 ls141 ws14f\">Sustainable<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x45d h38 y30e8 ff2c fs17 fc4 sc0 lse0 wsdb\">Sustaina<span class=\"_ _0\"></span>ble<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x48c h2b y30e9 ff2a fs17 fc4 sc0 ls9c ws95\">Solutions<span class=\"_ _295\"> </span></td><td class=\"t m0 x48d h2b y30e9 ff2a fs17 fc4 sc0 ls113 ws118\">Medical<span class=\"_ _295\"> </span></td><td class=\"t m0 x48e h2b y30e9 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x48f h38 y30ea ff2c fs17 fc4 sc0 ls150 ws15b\">Soluti<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></td><td class=\"t m0 x462 h38 y30ea ff2c fs17 fc4 sc0 ls93 ws8f\">Medical<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y30ea ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x490 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x491 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x492 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x466 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30ed w1bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">United K<span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>dom<span class=\"_ _295\"> </span></div></td><td class=\"c n x493 y30ee w1bc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x494 y30ee w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x23c y30ee w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x495 y30ed w72 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls10 wsa\">4.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x496 y30ed w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x497 y30ed w1bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls10 wsa\">4.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30ef w1be hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Europe, the M<span class=\"_ _0\"></span>iddl<span class=\"_ _0\"></span>e Eas<span class=\"_ _0\"></span>t and Afri<span class=\"_ _0\"></span>ca (\u2018EM<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>A<span class=\"_ _3\"></span>\u2019)<span class=\"_ _295\"> </span></div></td><td class=\"c n x498 y30f0 w1bf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">11<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x499 y30f0 w197 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls14 wse\">14<span class=\"_ _1\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x49a y30f0 w1c0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12 wsc\">128<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x49b y30ef w1c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">111<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x49c y30ef w1c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">1<span class=\"_ _3\"></span>6.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x49d y30ef w1c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">1<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f1 w1c4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Americas<span class=\"_ _295\"> </span></div></td><td class=\"c n x49e y30f2 w1c5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls161 ws176\">48.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x49f y30f2 w1c6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">24.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a0 y30f2 w1c7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a1 y30f1 w1c8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">52<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a2 y30f1 w1c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls82 wsb2\">3<span class=\"_ _0\"></span>0.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a3 y30f1 w78 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _0\"></span>2.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f4 w1ca h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls39 ws35\">A<span class=\"_ _0\"></span>sia-<span class=\"_ _0\"></span>Paci<span class=\"_ _0\"></span>fic<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a4 y30f5 w1cb h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72<span class=\"_ _0\"></span>.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a5 y30f5 w1cc h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1e ws19\">13<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a6 y30f5 w1cd h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2e ws2a\">86.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a7 y30f4 w78 h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsaf wsa9\">7<span class=\"_ _0\"></span>3.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a8 y30f4 w1ce h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a9 y30f4 w3d h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls21 ws1d\">9<span class=\"_ _0\"></span>2.5<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4aa y30f6 w1ac h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">238.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ab y30f6 w2a h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ac y30f6 w1ad h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">29<span class=\"_ _0\"></span>1.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ad y2fb2 w1cf hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls9b ws93\">241.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ae y2fb2 w1a6 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls8d wse3\">65.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4af y2fb2 w13 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table>1<span class=\"_ _3\"></span>) Reven<span class=\"_ _0\"></span>ue f<span class=\"_ _0\"></span>rom e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rnal s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"ff2c ls82 wsb2\"> cont<span class=\"_ _0\"></span>inue<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></span>Revenu<span class=\"_ _0\"></span>e from ex<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>nal cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>s ba<span class=\"_ _0\"></span>sed in G<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>ny was \u00a376.6m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: \u00a373.2m)<span class=\"_ _3\"></span>, the US was \u00a3<span class=\"_ _0\"></span>70.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a375.<span class=\"_ _3\"></span>7m<span class=\"_ _3\"></span>) and China was<span class=\"_ gs34\"> </span>\u00a34<span class=\"_ _0\"></span>4.0<span class=\"_ _0\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a345.<span class=\"_ _3\"></span>5m). The revenu<span class=\"_ _0\"></span>e from any indi<span class=\"_ _0\"></span>vidua<span class=\"_ _0\"></span>l countr<span class=\"_ _0\"></span>y, with the e<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>on of Ger<span class=\"_ _0\"></span>many<span class=\"_ _3\"></span>, the US an<span class=\"_ _0\"></span>d China, is not more than 10% of the Group\u2019s total revenue i<span class=\"_ _0\"></span>n eithe<span class=\"_ _0\"></span>r the cur<span class=\"_ _0\"></span>rent or pr<span class=\"_ _0\"></span>ior year. 2)<span class=\"_ _3\"></span> Non-current<span class=\"_ _3\"></span> assets<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is an anal<span class=\"_ _0\"></span>ysis of t<span class=\"_ _0\"></span>he car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying v<span class=\"_ _0\"></span>alue of no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s by th<span class=\"_ _0\"></span>e ge<span class=\"_ _0\"></span>ograp<span class=\"_ _0\"></span>hical a<span class=\"_ _0\"></span>rea in whi<span class=\"_ _0\"></span>ch the as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re loc<span class=\"_ _0\"></span>ated. No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s incl<span class=\"_ _0\"></span>ude pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment<span class=\"_ _0\"></span>, intan<span class=\"_ _0\"></span>gible a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates<span class=\"_ _0\"></span>. It d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not includ<span class=\"_ _0\"></span>e retire<span class=\"_ _0\"></span>ment benefit asset<span class=\"_ _0\"></span>s, deferred tax assets and financial<span class=\"_ _3\"></span> instruments. <table class=\"s w1d0 h10b\" id=\"_beaeb6e2-9708-4736-b0ff-bea047d4d4fa\"><tr><td></td><td class=\"t m0 x4b0 h2b y30f7 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y30f7 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y30f8 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y30f8 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30f9 w1d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">United Kin<span class=\"_ _3\"></span>gdom<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b1 y30fa wf0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsaf wsa9\">2<span class=\"_ _0\"></span>61.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b2 y30f9 w1d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">25<span class=\"_ _0\"></span>3.8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30fb w1d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">China<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b3 y30fc w1d4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">9<span class=\"_ _0\"></span>0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b4 y30fb w1d5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">9<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30fd w1d6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b5 y30fe w1d7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">16<span class=\"_ _0\"></span>.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b6 y30fd w1d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">33.9<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b7 y2fb3 w1d9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">369.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b8 y2fb2 wb3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">379.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table>At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 and 2023, non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>current a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld in any ind<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>dual countr<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e excepti<span class=\"_ _0\"></span>on of the U<span class=\"_ _0\"></span>nited K<span class=\"_ _0\"></span>ingd<span class=\"_ _0\"></span>om and China, are not mo<span class=\"_ _0\"></span>re than 10% of the Group\u2019s total non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>cur<span class=\"_ _0\"></span>rent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Seg<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>al ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es are no p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nted be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e nei<span class=\"_ _0\"></span>ther man<span class=\"_ _0\"></span>agem<span class=\"_ _0\"></span>ent nor t<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard rece<span class=\"_ _0\"></span>ive or rev<span class=\"_ _0\"></span>iew t<span class=\"_ _0\"></span>his informat<span class=\"_ _0\"></span>ion.<span class=\"_ _295\"> </span>Info<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n abo<span class=\"_ _0\"></span>ut m<span class=\"_ _0\"></span>ajor c<span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rs<span class=\"_ _295\"> </span>In the c<span class=\"_ _0\"></span>urrent yea<span class=\"_ _0\"></span>r no cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>s contr<span class=\"_ _0\"></span>ibuted m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>0% to Group revenu<span class=\"_ _0\"></span>e (F<span class=\"_ _0\"></span>Y 2023: no custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s contri<span class=\"_ _0\"></span>buted m<span class=\"_ _0\"></span>ore than 10% to Group revenue).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueFromContractsWithCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-533": {
   "value": "2. Segment reporting<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup comp<span class=\"_ _0\"></span>lies w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 8 \u2013 O<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing Se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>quires o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s to be i<span class=\"_ _0\"></span>denti<span class=\"_ _0\"></span>fied a<span class=\"_ _0\"></span>nd rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ted up<span class=\"_ _0\"></span>on that a<span class=\"_ _0\"></span>re consis<span class=\"_ _0\"></span>tent wit<span class=\"_ _0\"></span>h the le<span class=\"_ _0\"></span>vel at whi<span class=\"_ _0\"></span>ch result<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>egular<span class=\"_ _0\"></span>ly rev<span class=\"_ _0\"></span>iewe<span class=\"_ _0\"></span>d by the enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y\u2019s chief o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing de<span class=\"_ _0\"></span>cision m<span class=\"_ _0\"></span>aker (\u2018C<span class=\"_ _5\"></span>O<span class=\"_ _0\"></span>DM<span class=\"_ _0\"></span>\u2019). The CODM for the Grou<span class=\"_ _0\"></span>p is the V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x plc Bo<span class=\"_ _0\"></span>ard. Info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on on th<span class=\"_ _0\"></span>e busine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is t<span class=\"_ _0\"></span>he prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y basis of i<span class=\"_ _0\"></span>nformati<span class=\"_ _0\"></span>on rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ted to th<span class=\"_ _0\"></span>e Vi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>rex pl<span class=\"_ _0\"></span>c Board<span class=\"_ _0\"></span>. The p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance of the b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n segm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>al gros<span class=\"_ _0\"></span>s profit<span class=\"_ _0\"></span>. Manag<span class=\"_ _0\"></span>ement of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and adm<span class=\"_ _0\"></span>inistra<span class=\"_ _0\"></span>tion, and res<span class=\"_ _0\"></span>earch and d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent func<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons ser<span class=\"_ _1\"></span>vicing both b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is con<span class=\"_ _0\"></span>soli<span class=\"_ _0\"></span>dated and r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted at a Grou<span class=\"_ _0\"></span>p level. S<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>l balance shee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re not pro<span class=\"_ _0\"></span>duced; ins<span class=\"_ _0\"></span>tead, the CODM rev<span class=\"_ _0\"></span>iew<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet at a G<span class=\"_ _0\"></span>roup leve<span class=\"_ _0\"></span>l whic<span class=\"_ _0\"></span>h provid<span class=\"_ _0\"></span>es th<span class=\"_ _0\"></span>e nece<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y le<span class=\"_ _0\"></span>vel of de<span class=\"_ _0\"></span>tail to<span class=\"_ gs34\"> </span>make an informe<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment of th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l posi<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p on whi<span class=\"_ _0\"></span>ch to base key bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>cisions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s busines<span class=\"_ _0\"></span>s is st<span class=\"_ _0\"></span>rategic<span class=\"_ _0\"></span>ally o<span class=\"_ _0\"></span>rganis<span class=\"_ _0\"></span>ed as t<span class=\"_ _0\"></span>wo b<span class=\"_ _0\"></span>usines<span class=\"_ _0\"></span>s unit<span class=\"_ _0\"></span>s (ope<span class=\"_ _0\"></span>rating se<span class=\"_ _0\"></span>gme<span class=\"_ _0\"></span>nts): Sust<span class=\"_ _0\"></span>ainab<span class=\"_ _0\"></span>le So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns (forme<span class=\"_ _0\"></span>rly In<span class=\"_ _0\"></span>dust<span class=\"_ _0\"></span>rial), wh<span class=\"_ _0\"></span>ich focus<span class=\"_ _0\"></span>es on our En<span class=\"_ _0\"></span>ergy &amp; I<span class=\"_ _0\"></span>ndus<span class=\"_ _0\"></span>trial, VAR, Transpor<span class=\"_ _0\"></span>t and El<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tron<span class=\"_ _0\"></span>ics m<span class=\"_ _0\"></span>arkets<span class=\"_ _0\"></span>, and M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al, whi<span class=\"_ _0\"></span>ch focus<span class=\"_ _0\"></span>es on pro<span class=\"_ _0\"></span>viding s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cialis<span class=\"_ _0\"></span>t solu<span class=\"_ _0\"></span>tions fo<span class=\"_ _0\"></span>r medi<span class=\"_ _0\"></span>cal d<span class=\"_ _0\"></span>evi<span class=\"_ _0\"></span>ce manufac<span class=\"_ _0\"></span>turer<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span><table class=\"s w19f h106\" id=\"_c21d0f27-23b7-4f54-9d1c-da03271c97cc\"><tr><td></td><td class=\"c n x45a y30d4 w1a0 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">Year en<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x45b y30d5 w1a1 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">Year end<span class=\"_ _0\"></span>ed 3<span class=\"_ _0\"></span>0 Sep<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>23<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x45c h2b y30d6 ff2a fs17 fc4 sc0 ls141 ws14f\">Sustainable<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x45d h38 y30d7 ff2c fs17 fc4 sc0 lse0 wsdb\">Sustaina<span class=\"_ _0\"></span>ble<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x45e h2b y30d8 ff2a fs17 fc4 sc0 ls9c ws95\">Solutions<span class=\"_ _295\"> </span></td><td class=\"t m0 x45f h2b y30d8 ff2a fs17 fc4 sc0 ls113 ws118\">Medical</td><td class=\"t m0 x460 h2b y30d8 ff2a fs17 fc4 sc0 lsdf ws4\"> Group </td><td class=\"t m0 x461 h38 y30d9 ff2c fs17 fc4 sc0 ls150 ws15b\">Soluti<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></td><td class=\"t m0 x462 h38 y30d9 ff2c fs17 fc4 sc0 ls93 ws8f\">Medical</td><td class=\"t m0 x463 h38 y30d9 ff2c fs17 fc4 sc0 ls7 ws1\"> Grou<span class=\"_ _0\"></span>p </td></tr><tr><td></td><td class=\"t m0 x464 h2b y30da ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x465 h2b y30da ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d7 h2b y30da ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x466 h38 y30db ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h38 y30db ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x467 h38 y30db ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x1c2 y30dc w1a2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Seg<span class=\"_ _0\"></span>ment reve<span class=\"_ _0\"></span>nue<span class=\"_ _295\"> </span></div></td><td class=\"c n x468 y30dd w1a3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">240.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x469 y30dd w1a4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x46a y30dd w1a5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls10 wsa\">293.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x46b y30dc w89 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">250<span class=\"_ _0\"></span>.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x46c y30dc w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls8d wse3\">65.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x1c5 y30dc w1a7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">3<span class=\"_ _0\"></span>15<span class=\"_ _1\"></span>.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w1a8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Interna<span class=\"_ _0\"></span>l revenue<span class=\"_ _295\"> </span></div></td><td class=\"c n x46d y30df w1a9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(2.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x46e y30df w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x46f y30df w1a9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(2.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x470 y30de w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls17 ws11\">(8.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y30de w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x471 y30de w1aa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls17 ws11\">(8<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30e0 w1ab hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Revenu<span class=\"_ _0\"></span>e fro<span class=\"_ _0\"></span>m ex<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rna<span class=\"_ _0\"></span>l sal<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x472 y30e0 w1ac hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">238.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x473 y30e0 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x474 y30e0 w1ad hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">29<span class=\"_ _0\"></span>1.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x475 y30e1 w1ae hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls9b ws93\">2<span class=\"_ _0\"></span>41.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x476 y30e1 w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls8d wse3\">65<span class=\"_ _0\"></span>.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x477 y30e1 w13 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30e2 w14 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Gains<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>(lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s) on foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>et hed<span class=\"_ _0\"></span>ging<span class=\"_ _295\"> </span></div></td><td class=\"c n x478 y30e3 w1af hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls179 ws18f\">4.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x479 y30e3 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x47a y30e3 w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">5.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x47b y30e2 w177 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(5<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x47c y30e2 w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x47d y30e2 w16 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30e4 w17 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Cost of sal<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x47e y30e5 w1b1 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(151<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x47f y30e5 w1b2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x480 y30e5 w1b3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsaf wsa9\">(1<span class=\"_ _0\"></span>61.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x481 y30e4 w1b4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">(12<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x482 y30e4 w16f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x483 y30e4 w19 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">(13<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w1b5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls1f ws1a\">Segment gr<span class=\"_ _3\"></span>oss profit<span class=\"_ _295\"> </span></div></td><td class=\"c n x484 y2fb3 w1b6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">9<span class=\"_ _0\"></span>0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x485 y2fb3 w131 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">4<span class=\"_ _0\"></span>4.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x486 y2fb3 w1b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls179 ws18f\">1<span class=\"_ _5\"></span>34.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x487 y2fb2 w1b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x488 y2fb2 w1b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">5<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x489 y2fb2 w1c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td></tr></table>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>The CODM for t<span class=\"_ _0\"></span>he Group m<span class=\"_ _0\"></span>onitor<span class=\"_ _0\"></span>s climate c<span class=\"_ _0\"></span>hange m<span class=\"_ _0\"></span>etri<span class=\"_ _0\"></span>cs, p<span class=\"_ _0\"></span>rimaril<span class=\"_ _0\"></span>y the re<span class=\"_ _0\"></span>venue from su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>, on a six-<span class=\"_ _0\"></span>mont<span class=\"_ _0\"></span>hly basis<span class=\"_ _0\"></span>. Howe<span class=\"_ _0\"></span>ver<span class=\"_ _3\"></span>, the prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y basis for r<span class=\"_ _0\"></span>evie<span class=\"_ _0\"></span>wing fi<span class=\"_ _0\"></span>nancial p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce over all t<span class=\"_ _0\"></span>ime hor<span class=\"_ _0\"></span>izons, fro<span class=\"_ _0\"></span>m monthl<span class=\"_ _0\"></span>y to annually, remains at the o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing seg<span class=\"_ _0\"></span>ment le<span class=\"_ _0\"></span>vel. It is n<span class=\"_ _0\"></span>oted that p<span class=\"_ _0\"></span>roduc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>old into sus<span class=\"_ _0\"></span>taina<span class=\"_ _0\"></span>ble ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns are prima<span class=\"_ _0\"></span>rily th<span class=\"_ _0\"></span>e sam<span class=\"_ _0\"></span>e as pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s sol<span class=\"_ _0\"></span>d into non<span class=\"_ _0\"></span>-sus<span class=\"_ _0\"></span>tai<span class=\"_ _0\"></span>nable a<span class=\"_ _0\"></span>pplic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns. I<span class=\"_ _0\"></span>t is only t<span class=\"_ _0\"></span>he end ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n which d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferentiate<span class=\"_ _0\"></span>s them. A<span class=\"_ _1\"></span>s a result, it is not ant<span class=\"_ _0\"></span>icipate<span class=\"_ _0\"></span>d that any chang<span class=\"_ _0\"></span>e will b<span class=\"_ _0\"></span>e require<span class=\"_ _0\"></span>d in the s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ental r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting as a re<span class=\"_ _0\"></span>sult of the G<span class=\"_ _0\"></span>roup\u2019s focus on sus<span class=\"_ _0\"></span>taina<span class=\"_ _0\"></span>ble ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>ation<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>ransac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are condu<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d at arm\u2019s lengt<span class=\"_ _0\"></span>h.<span class=\"_ _295\"> </span>Revenue recogniti<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span>Revenu<span class=\"_ _0\"></span>e in both s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s compri<span class=\"_ _0\"></span>ses t<span class=\"_ _0\"></span>he amou<span class=\"_ _0\"></span>nts re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble for t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>le of go<span class=\"_ _0\"></span>ods<span class=\"_ _0\"></span>, net of valu<span class=\"_ _0\"></span>e add<span class=\"_ _0\"></span>ed ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>, rebate<span class=\"_ _0\"></span>s and dis<span class=\"_ _0\"></span>count<span class=\"_ _0\"></span>s and af<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span> eliminati<span class=\"_ _0\"></span>ng sal<span class=\"_ _0\"></span>es wi<span class=\"_ _0\"></span>thin the G<span class=\"_ _0\"></span>roup. Reve<span class=\"_ _0\"></span>nue from th<span class=\"_ _0\"></span>e sal<span class=\"_ _0\"></span>e of go<span class=\"_ _0\"></span>ods is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed w<span class=\"_ _0\"></span>hen all p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>ons are me<span class=\"_ _0\"></span>t, whi<span class=\"_ _0\"></span>ch is wh<span class=\"_ _0\"></span>en the go<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>s are dispa<span class=\"_ _0\"></span>tched or d<span class=\"_ _0\"></span>eliv<span class=\"_ _0\"></span>ered in lin<span class=\"_ _0\"></span>e with I<span class=\"_ _0\"></span>ncoterm<span class=\"_ _0\"></span>s. V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>s Me<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>al Unit Pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s (\u2018M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s\u2019) fro<span class=\"_ _0\"></span>m a numb<span class=\"_ _0\"></span>er of med<span class=\"_ _0\"></span>ical<span class=\"_ _0\"></span> custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s. M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s are d<span class=\"_ _0\"></span>eferred p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ents co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt on the cu<span class=\"_ _0\"></span>stom<span class=\"_ _0\"></span>er se<span class=\"_ _0\"></span>lling it<span class=\"_ _0\"></span>s final com<span class=\"_ _0\"></span>pon<span class=\"_ _0\"></span>ent to the en<span class=\"_ _0\"></span>d user. Revenue from M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s is a<span class=\"_ _0\"></span> form of var<span class=\"_ _0\"></span>iable co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration w<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>ll per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance o<span class=\"_ _0\"></span>bligati<span class=\"_ _0\"></span>ons have b<span class=\"_ _0\"></span>een m<span class=\"_ _0\"></span>et wh<span class=\"_ _0\"></span>en the mate<span class=\"_ _0\"></span>rial is s<span class=\"_ _0\"></span>old by th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he initia<span class=\"_ _0\"></span>l value of<span class=\"_ _0\"></span> the M<span class=\"_ _0\"></span>UP re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed is b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt\u2019s bes<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate of t<span class=\"_ _0\"></span>he value t<span class=\"_ _0\"></span>hat will fl<span class=\"_ _0\"></span>ow to the Gr<span class=\"_ _0\"></span>oup onl<span class=\"_ _0\"></span>y to the ex<span class=\"_ _0\"></span>tent t<span class=\"_ _0\"></span>hat it is high<span class=\"_ _0\"></span>ly proba<span class=\"_ _0\"></span>ble t<span class=\"_ _0\"></span>hat a signif<span class=\"_ _0\"></span>icant re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>al in th<span class=\"_ _0\"></span>e amou<span class=\"_ _0\"></span>nt of cumulati<span class=\"_ _0\"></span>ve revenue r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised w<span class=\"_ _0\"></span>ill not o<span class=\"_ _0\"></span>ccur whe<span class=\"_ _0\"></span>n the unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d with t<span class=\"_ _0\"></span>he variab<span class=\"_ _0\"></span>le consi<span class=\"_ _0\"></span>derati<span class=\"_ _0\"></span>on is subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ently re<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lved. T<span class=\"_ _0\"></span>his w<span class=\"_ _0\"></span>ill be ad<span class=\"_ _0\"></span>juste<span class=\"_ _0\"></span>d as app<span class=\"_ _0\"></span>ropria<span class=\"_ _0\"></span>te, with a fina<span class=\"_ _0\"></span>l adjus<span class=\"_ _0\"></span>tment b<span class=\"_ _0\"></span>eing ma<span class=\"_ _0\"></span>de in th<span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span>iod th<span class=\"_ _0\"></span>e final<span class=\"_ _0\"></span> dec<span class=\"_ _0\"></span>laratio<span class=\"_ _0\"></span>n is mad<span class=\"_ _0\"></span>e. The valu<span class=\"_ _0\"></span>e of MU<span class=\"_ _0\"></span>Ps r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised b<span class=\"_ _0\"></span>ut not invo<span class=\"_ _0\"></span>iced is inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d in prepay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d accrue<span class=\"_ _0\"></span>d incom<span class=\"_ _0\"></span>e. See note 14.<span class=\"_ _295\"> </span>No rev<span class=\"_ _0\"></span>enue is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed if t<span class=\"_ _0\"></span>here is sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y reg<span class=\"_ _0\"></span>arding re<span class=\"_ _0\"></span>cover<span class=\"_ _0\"></span>y of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on due or a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has t<span class=\"_ _0\"></span>aken adva<span class=\"_ _0\"></span>ntag<span class=\"_ _0\"></span>e of the e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>dient a<span class=\"_ _0\"></span>llowe<span class=\"_ _0\"></span>d in IF<span class=\"_ _0\"></span>RS 15 (<span class=\"_ _5\"></span>12<span class=\"_ _5\"></span>1b<span class=\"_ _3\"></span>) not to discl<span class=\"_ _0\"></span>ose info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on abo<span class=\"_ _0\"></span>ut it<span class=\"_ _0\"></span>s remain<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance oblig<span class=\"_ _0\"></span>ation<span class=\"_ _0\"></span>s bec<span class=\"_ _0\"></span>ause t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p only re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>es reve<span class=\"_ _0\"></span>nue on th<span class=\"_ _0\"></span>e sat<span class=\"_ _0\"></span>isfac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce oblig<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Information about<span class=\"_ _3\"></span> product<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup de<span class=\"_ _0\"></span>rive<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s revenue f<span class=\"_ _0\"></span>rom the s<span class=\"_ _0\"></span>ale of hi<span class=\"_ _0\"></span>gh per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance t<span class=\"_ _0\"></span>herm<span class=\"_ _0\"></span>opla<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>c pol<span class=\"_ _0\"></span>yme<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Information about<span class=\"_ _3\"></span> geographical areas<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s countr<span class=\"_ _0\"></span>y of do<span class=\"_ _0\"></span>micile is t<span class=\"_ _0\"></span>he Unite<span class=\"_ _0\"></span>d Kin<span class=\"_ _0\"></span>gdo<span class=\"_ _0\"></span>m. 1<span class=\"_ _3\"></span>) Reven<span class=\"_ _0\"></span>ue f<span class=\"_ _0\"></span>rom e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rnal s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is an anal<span class=\"_ _0\"></span>ysis of re<span class=\"_ _0\"></span>venue fro<span class=\"_ _0\"></span>m ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l sal<span class=\"_ _0\"></span>es bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>\u2019s loc<span class=\"_ _0\"></span>ation.<span class=\"_ _295\"> </span><table class=\"s w1ba h108\" id=\"_4b5f693d-c2e0-4af8-8bd8-d9b499e38a11\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x48a h38 y30e6 ff2c fs17 fc4 sc0 ls7 ws1\">Reve<span class=\"_ _0\"></span>nue f<span class=\"_ _0\"></span>rom e<span class=\"_ _0\"></span>xt<span class=\"_ _0\"></span>ern<span class=\"_ _0\"></span>al sa<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x48b h2b y30e7 ff2a fs17 fc4 sc0 ls141 ws14f\">Sustainable<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x45d h38 y30e8 ff2c fs17 fc4 sc0 lse0 wsdb\">Sustaina<span class=\"_ _0\"></span>ble<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x48c h2b y30e9 ff2a fs17 fc4 sc0 ls9c ws95\">Solutions<span class=\"_ _295\"> </span></td><td class=\"t m0 x48d h2b y30e9 ff2a fs17 fc4 sc0 ls113 ws118\">Medical<span class=\"_ _295\"> </span></td><td class=\"t m0 x48e h2b y30e9 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x48f h38 y30ea ff2c fs17 fc4 sc0 ls150 ws15b\">Soluti<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></td><td class=\"t m0 x462 h38 y30ea ff2c fs17 fc4 sc0 ls93 ws8f\">Medical<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y30ea ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x490 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x491 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x492 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x466 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30ed w1bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">United K<span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>dom<span class=\"_ _295\"> </span></div></td><td class=\"c n x493 y30ee w1bc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x494 y30ee w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x23c y30ee w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x495 y30ed w72 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls10 wsa\">4.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x496 y30ed w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x497 y30ed w1bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls10 wsa\">4.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30ef w1be hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Europe, the M<span class=\"_ _0\"></span>iddl<span class=\"_ _0\"></span>e Eas<span class=\"_ _0\"></span>t and Afri<span class=\"_ _0\"></span>ca (\u2018EM<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>A<span class=\"_ _3\"></span>\u2019)<span class=\"_ _295\"> </span></div></td><td class=\"c n x498 y30f0 w1bf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">11<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x499 y30f0 w197 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls14 wse\">14<span class=\"_ _1\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x49a y30f0 w1c0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12 wsc\">128<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x49b y30ef w1c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">111<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x49c y30ef w1c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">1<span class=\"_ _3\"></span>6.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x49d y30ef w1c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">1<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f1 w1c4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Americas<span class=\"_ _295\"> </span></div></td><td class=\"c n x49e y30f2 w1c5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls161 ws176\">48.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x49f y30f2 w1c6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">24.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a0 y30f2 w1c7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a1 y30f1 w1c8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">52<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a2 y30f1 w1c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls82 wsb2\">3<span class=\"_ _0\"></span>0.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a3 y30f1 w78 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _0\"></span>2.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f4 w1ca h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls39 ws35\">A<span class=\"_ _0\"></span>sia-<span class=\"_ _0\"></span>Paci<span class=\"_ _0\"></span>fic<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a4 y30f5 w1cb h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72<span class=\"_ _0\"></span>.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a5 y30f5 w1cc h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1e ws19\">13<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a6 y30f5 w1cd h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2e ws2a\">86.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a7 y30f4 w78 h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsaf wsa9\">7<span class=\"_ _0\"></span>3.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a8 y30f4 w1ce h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a9 y30f4 w3d h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls21 ws1d\">9<span class=\"_ _0\"></span>2.5<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4aa y30f6 w1ac h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">238.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ab y30f6 w2a h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ac y30f6 w1ad h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">29<span class=\"_ _0\"></span>1.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ad y2fb2 w1cf hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls9b ws93\">241.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ae y2fb2 w1a6 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls8d wse3\">65.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4af y2fb2 w13 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table>Revenu<span class=\"_ _0\"></span>e from ex<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>nal cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>s ba<span class=\"_ _0\"></span>sed in G<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>ny was \u00a376.6m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: \u00a373.2m)<span class=\"_ _3\"></span>, the US was \u00a3<span class=\"_ _0\"></span>70.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a375.<span class=\"_ _3\"></span>7m<span class=\"_ _3\"></span>) and China was<span class=\"_ gs34\"> </span>\u00a34<span class=\"_ _0\"></span>4.0<span class=\"_ _0\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a345.<span class=\"_ _3\"></span>5m). The revenu<span class=\"_ _0\"></span>e from any indi<span class=\"_ _0\"></span>vidua<span class=\"_ _0\"></span>l countr<span class=\"_ _0\"></span>y, with the e<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>on of Ger<span class=\"_ _0\"></span>many<span class=\"_ _3\"></span>, the US an<span class=\"_ _0\"></span>d China, is not more than 10% of the Group\u2019s total revenue i<span class=\"_ _0\"></span>n eithe<span class=\"_ _0\"></span>r the cur<span class=\"_ _0\"></span>rent or pr<span class=\"_ _0\"></span>ior year. 2)<span class=\"_ _3\"></span> Non-current<span class=\"_ _3\"></span> assets<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is an anal<span class=\"_ _0\"></span>ysis of t<span class=\"_ _0\"></span>he car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying v<span class=\"_ _0\"></span>alue of no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s by th<span class=\"_ _0\"></span>e ge<span class=\"_ _0\"></span>ograp<span class=\"_ _0\"></span>hical a<span class=\"_ _0\"></span>rea in whi<span class=\"_ _0\"></span>ch the as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re loc<span class=\"_ _0\"></span>ated. No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s incl<span class=\"_ _0\"></span>ude pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment<span class=\"_ _0\"></span>, intan<span class=\"_ _0\"></span>gible a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates<span class=\"_ _0\"></span>. It d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not includ<span class=\"_ _0\"></span>e retire<span class=\"_ _0\"></span>ment benefit asset<span class=\"_ _0\"></span>s, deferred tax assets and financial<span class=\"_ _3\"></span> instruments. <table class=\"s w1d0 h10b\" id=\"_beaeb6e2-9708-4736-b0ff-bea047d4d4fa\"><tr><td></td><td class=\"t m0 x4b0 h2b y30f7 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y30f7 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y30f8 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y30f8 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30f9 w1d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">United Kin<span class=\"_ _3\"></span>gdom<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b1 y30fa wf0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsaf wsa9\">2<span class=\"_ _0\"></span>61.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b2 y30f9 w1d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">25<span class=\"_ _0\"></span>3.8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30fb w1d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">China<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b3 y30fc w1d4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">9<span class=\"_ _0\"></span>0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b4 y30fb w1d5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">9<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30fd w1d6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b5 y30fe w1d7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">16<span class=\"_ _0\"></span>.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b6 y30fd w1d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">33.9<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b7 y2fb3 w1d9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">369.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b8 y2fb2 wb3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">379.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table>At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 and 2023, non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>current a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld in any ind<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>dual countr<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e excepti<span class=\"_ _0\"></span>on of the U<span class=\"_ _0\"></span>nited K<span class=\"_ _0\"></span>ingd<span class=\"_ _0\"></span>om and China, are not mo<span class=\"_ _0\"></span>re than 10% of the Group\u2019s total non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>cur<span class=\"_ _0\"></span>rent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Seg<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>al ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es are no p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nted be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e nei<span class=\"_ _0\"></span>ther man<span class=\"_ _0\"></span>agem<span class=\"_ _0\"></span>ent nor t<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard rece<span class=\"_ _0\"></span>ive or rev<span class=\"_ _0\"></span>iew t<span class=\"_ _0\"></span>his informat<span class=\"_ _0\"></span>ion.<span class=\"_ _295\"> </span>Info<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n abo<span class=\"_ _0\"></span>ut m<span class=\"_ _0\"></span>ajor c<span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rs<span class=\"_ _295\"> </span>In the c<span class=\"_ _0\"></span>urrent yea<span class=\"_ _0\"></span>r no cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>s contr<span class=\"_ _0\"></span>ibuted m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>0% to Group revenu<span class=\"_ _0\"></span>e (F<span class=\"_ _0\"></span>Y 2023: no custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s contri<span class=\"_ _0\"></span>buted m<span class=\"_ _0\"></span>ore than 10% to Group revenue).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRevenueExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-486": {
   "value": "2. Segment reporting<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup comp<span class=\"_ _0\"></span>lies w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 8 \u2013 O<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing Se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>quires o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s to be i<span class=\"_ _0\"></span>denti<span class=\"_ _0\"></span>fied a<span class=\"_ _0\"></span>nd rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ted up<span class=\"_ _0\"></span>on that a<span class=\"_ _0\"></span>re consis<span class=\"_ _0\"></span>tent wit<span class=\"_ _0\"></span>h the le<span class=\"_ _0\"></span>vel at whi<span class=\"_ _0\"></span>ch result<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>egular<span class=\"_ _0\"></span>ly rev<span class=\"_ _0\"></span>iewe<span class=\"_ _0\"></span>d by the enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y\u2019s chief o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing de<span class=\"_ _0\"></span>cision m<span class=\"_ _0\"></span>aker (\u2018C<span class=\"_ _5\"></span>O<span class=\"_ _0\"></span>DM<span class=\"_ _0\"></span>\u2019). The CODM for the Grou<span class=\"_ _0\"></span>p is the V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x plc Bo<span class=\"_ _0\"></span>ard. Info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on on th<span class=\"_ _0\"></span>e busine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is t<span class=\"_ _0\"></span>he prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y basis of i<span class=\"_ _0\"></span>nformati<span class=\"_ _0\"></span>on rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ted to th<span class=\"_ _0\"></span>e Vi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>rex pl<span class=\"_ _0\"></span>c Board<span class=\"_ _0\"></span>. The p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance of the b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n segm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>al gros<span class=\"_ _0\"></span>s profit<span class=\"_ _0\"></span>. Manag<span class=\"_ _0\"></span>ement of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and adm<span class=\"_ _0\"></span>inistra<span class=\"_ _0\"></span>tion, and res<span class=\"_ _0\"></span>earch and d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent func<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons ser<span class=\"_ _1\"></span>vicing both b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is con<span class=\"_ _0\"></span>soli<span class=\"_ _0\"></span>dated and r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted at a Grou<span class=\"_ _0\"></span>p level. S<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>l balance shee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re not pro<span class=\"_ _0\"></span>duced; ins<span class=\"_ _0\"></span>tead, the CODM rev<span class=\"_ _0\"></span>iew<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet at a G<span class=\"_ _0\"></span>roup leve<span class=\"_ _0\"></span>l whic<span class=\"_ _0\"></span>h provid<span class=\"_ _0\"></span>es th<span class=\"_ _0\"></span>e nece<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y le<span class=\"_ _0\"></span>vel of de<span class=\"_ _0\"></span>tail to<span class=\"_ gs34\"> </span>make an informe<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment of th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l posi<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p on whi<span class=\"_ _0\"></span>ch to base key bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>cisions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s busines<span class=\"_ _0\"></span>s is st<span class=\"_ _0\"></span>rategic<span class=\"_ _0\"></span>ally o<span class=\"_ _0\"></span>rganis<span class=\"_ _0\"></span>ed as t<span class=\"_ _0\"></span>wo b<span class=\"_ _0\"></span>usines<span class=\"_ _0\"></span>s unit<span class=\"_ _0\"></span>s (ope<span class=\"_ _0\"></span>rating se<span class=\"_ _0\"></span>gme<span class=\"_ _0\"></span>nts): Sust<span class=\"_ _0\"></span>ainab<span class=\"_ _0\"></span>le So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns (forme<span class=\"_ _0\"></span>rly In<span class=\"_ _0\"></span>dust<span class=\"_ _0\"></span>rial), wh<span class=\"_ _0\"></span>ich focus<span class=\"_ _0\"></span>es on our En<span class=\"_ _0\"></span>ergy &amp; I<span class=\"_ _0\"></span>ndus<span class=\"_ _0\"></span>trial, VAR, Transpor<span class=\"_ _0\"></span>t and El<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tron<span class=\"_ _0\"></span>ics m<span class=\"_ _0\"></span>arkets<span class=\"_ _0\"></span>, and M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al, whi<span class=\"_ _0\"></span>ch focus<span class=\"_ _0\"></span>es on pro<span class=\"_ _0\"></span>viding s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cialis<span class=\"_ _0\"></span>t solu<span class=\"_ _0\"></span>tions fo<span class=\"_ _0\"></span>r medi<span class=\"_ _0\"></span>cal d<span class=\"_ _0\"></span>evi<span class=\"_ _0\"></span>ce manufac<span class=\"_ _0\"></span>turer<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span><table class=\"s w19f h106\" id=\"_c21d0f27-23b7-4f54-9d1c-da03271c97cc\"><tr><td></td><td class=\"c n x45a y30d4 w1a0 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">Year en<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x45b y30d5 w1a1 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">Year end<span class=\"_ _0\"></span>ed 3<span class=\"_ _0\"></span>0 Sep<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>23<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x45c h2b y30d6 ff2a fs17 fc4 sc0 ls141 ws14f\">Sustainable<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x45d h38 y30d7 ff2c fs17 fc4 sc0 lse0 wsdb\">Sustaina<span class=\"_ _0\"></span>ble<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x45e h2b y30d8 ff2a fs17 fc4 sc0 ls9c ws95\">Solutions<span class=\"_ _295\"> </span></td><td class=\"t m0 x45f h2b y30d8 ff2a fs17 fc4 sc0 ls113 ws118\">Medical</td><td class=\"t m0 x460 h2b y30d8 ff2a fs17 fc4 sc0 lsdf ws4\"> Group </td><td class=\"t m0 x461 h38 y30d9 ff2c fs17 fc4 sc0 ls150 ws15b\">Soluti<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></td><td class=\"t m0 x462 h38 y30d9 ff2c fs17 fc4 sc0 ls93 ws8f\">Medical</td><td class=\"t m0 x463 h38 y30d9 ff2c fs17 fc4 sc0 ls7 ws1\"> Grou<span class=\"_ _0\"></span>p </td></tr><tr><td></td><td class=\"t m0 x464 h2b y30da ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x465 h2b y30da ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d7 h2b y30da ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x466 h38 y30db ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h38 y30db ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x467 h38 y30db ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x1c2 y30dc w1a2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Seg<span class=\"_ _0\"></span>ment reve<span class=\"_ _0\"></span>nue<span class=\"_ _295\"> </span></div></td><td class=\"c n x468 y30dd w1a3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">240.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x469 y30dd w1a4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x46a y30dd w1a5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls10 wsa\">293.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x46b y30dc w89 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">250<span class=\"_ _0\"></span>.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x46c y30dc w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls8d wse3\">65.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x1c5 y30dc w1a7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">3<span class=\"_ _0\"></span>15<span class=\"_ _1\"></span>.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w1a8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Interna<span class=\"_ _0\"></span>l revenue<span class=\"_ _295\"> </span></div></td><td class=\"c n x46d y30df w1a9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(2.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x46e y30df w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x46f y30df w1a9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(2.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x470 y30de w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls17 ws11\">(8.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y30de w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x471 y30de w1aa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls17 ws11\">(8<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30e0 w1ab hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Revenu<span class=\"_ _0\"></span>e fro<span class=\"_ _0\"></span>m ex<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rna<span class=\"_ _0\"></span>l sal<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x472 y30e0 w1ac hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">238.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x473 y30e0 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x474 y30e0 w1ad hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">29<span class=\"_ _0\"></span>1.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x475 y30e1 w1ae hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls9b ws93\">2<span class=\"_ _0\"></span>41.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x476 y30e1 w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls8d wse3\">65<span class=\"_ _0\"></span>.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x477 y30e1 w13 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30e2 w14 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Gains<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>(lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s) on foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>et hed<span class=\"_ _0\"></span>ging<span class=\"_ _295\"> </span></div></td><td class=\"c n x478 y30e3 w1af hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls179 ws18f\">4.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x479 y30e3 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x47a y30e3 w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">5.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x47b y30e2 w177 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(5<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x47c y30e2 w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x47d y30e2 w16 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30e4 w17 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Cost of sal<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x47e y30e5 w1b1 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(151<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x47f y30e5 w1b2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x480 y30e5 w1b3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsaf wsa9\">(1<span class=\"_ _0\"></span>61.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x481 y30e4 w1b4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">(12<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>.9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x482 y30e4 w16f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x483 y30e4 w19 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">(13<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w1b5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls1f ws1a\">Segment gr<span class=\"_ _3\"></span>oss profit<span class=\"_ _295\"> </span></div></td><td class=\"c n x484 y2fb3 w1b6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">9<span class=\"_ _0\"></span>0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x485 y2fb3 w131 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">4<span class=\"_ _0\"></span>4.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x486 y2fb3 w1b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls179 ws18f\">1<span class=\"_ _5\"></span>34.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x487 y2fb2 w1b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x488 y2fb2 w1b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">5<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x489 y2fb2 w1c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td></tr></table>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>The CODM for t<span class=\"_ _0\"></span>he Group m<span class=\"_ _0\"></span>onitor<span class=\"_ _0\"></span>s climate c<span class=\"_ _0\"></span>hange m<span class=\"_ _0\"></span>etri<span class=\"_ _0\"></span>cs, p<span class=\"_ _0\"></span>rimaril<span class=\"_ _0\"></span>y the re<span class=\"_ _0\"></span>venue from su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>, on a six-<span class=\"_ _0\"></span>mont<span class=\"_ _0\"></span>hly basis<span class=\"_ _0\"></span>. Howe<span class=\"_ _0\"></span>ver<span class=\"_ _3\"></span>, the prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y basis for r<span class=\"_ _0\"></span>evie<span class=\"_ _0\"></span>wing fi<span class=\"_ _0\"></span>nancial p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce over all t<span class=\"_ _0\"></span>ime hor<span class=\"_ _0\"></span>izons, fro<span class=\"_ _0\"></span>m monthl<span class=\"_ _0\"></span>y to annually, remains at the o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing seg<span class=\"_ _0\"></span>ment le<span class=\"_ _0\"></span>vel. It is n<span class=\"_ _0\"></span>oted that p<span class=\"_ _0\"></span>roduc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s s<span class=\"_ _0\"></span>old into sus<span class=\"_ _0\"></span>taina<span class=\"_ _0\"></span>ble ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns are prima<span class=\"_ _0\"></span>rily th<span class=\"_ _0\"></span>e sam<span class=\"_ _0\"></span>e as pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s sol<span class=\"_ _0\"></span>d into non<span class=\"_ _0\"></span>-sus<span class=\"_ _0\"></span>tai<span class=\"_ _0\"></span>nable a<span class=\"_ _0\"></span>pplic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns. I<span class=\"_ _0\"></span>t is only t<span class=\"_ _0\"></span>he end ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n which d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferentiate<span class=\"_ _0\"></span>s them. A<span class=\"_ _1\"></span>s a result, it is not ant<span class=\"_ _0\"></span>icipate<span class=\"_ _0\"></span>d that any chang<span class=\"_ _0\"></span>e will b<span class=\"_ _0\"></span>e require<span class=\"_ _0\"></span>d in the s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ental r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting as a re<span class=\"_ _0\"></span>sult of the G<span class=\"_ _0\"></span>roup\u2019s focus on sus<span class=\"_ _0\"></span>taina<span class=\"_ _0\"></span>ble ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>ation<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>ransac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are condu<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d at arm\u2019s lengt<span class=\"_ _0\"></span>h.<span class=\"_ _295\"> </span>Revenue recogniti<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span>Revenu<span class=\"_ _0\"></span>e in both s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s compri<span class=\"_ _0\"></span>ses t<span class=\"_ _0\"></span>he amou<span class=\"_ _0\"></span>nts re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble for t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>le of go<span class=\"_ _0\"></span>ods<span class=\"_ _0\"></span>, net of valu<span class=\"_ _0\"></span>e add<span class=\"_ _0\"></span>ed ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>, rebate<span class=\"_ _0\"></span>s and dis<span class=\"_ _0\"></span>count<span class=\"_ _0\"></span>s and af<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span> eliminati<span class=\"_ _0\"></span>ng sal<span class=\"_ _0\"></span>es wi<span class=\"_ _0\"></span>thin the G<span class=\"_ _0\"></span>roup. Reve<span class=\"_ _0\"></span>nue from th<span class=\"_ _0\"></span>e sal<span class=\"_ _0\"></span>e of go<span class=\"_ _0\"></span>ods is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed w<span class=\"_ _0\"></span>hen all p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>ons are me<span class=\"_ _0\"></span>t, whi<span class=\"_ _0\"></span>ch is wh<span class=\"_ _0\"></span>en the go<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>s are dispa<span class=\"_ _0\"></span>tched or d<span class=\"_ _0\"></span>eliv<span class=\"_ _0\"></span>ered in lin<span class=\"_ _0\"></span>e with I<span class=\"_ _0\"></span>ncoterm<span class=\"_ _0\"></span>s. V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>s Me<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>al Unit Pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s (\u2018M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s\u2019) fro<span class=\"_ _0\"></span>m a numb<span class=\"_ _0\"></span>er of med<span class=\"_ _0\"></span>ical<span class=\"_ _0\"></span> custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s. M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s are d<span class=\"_ _0\"></span>eferred p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ents co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt on the cu<span class=\"_ _0\"></span>stom<span class=\"_ _0\"></span>er se<span class=\"_ _0\"></span>lling it<span class=\"_ _0\"></span>s final com<span class=\"_ _0\"></span>pon<span class=\"_ _0\"></span>ent to the en<span class=\"_ _0\"></span>d user. Revenue from M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s is a<span class=\"_ _0\"></span> form of var<span class=\"_ _0\"></span>iable co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration w<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>ll per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance o<span class=\"_ _0\"></span>bligati<span class=\"_ _0\"></span>ons have b<span class=\"_ _0\"></span>een m<span class=\"_ _0\"></span>et wh<span class=\"_ _0\"></span>en the mate<span class=\"_ _0\"></span>rial is s<span class=\"_ _0\"></span>old by th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he initia<span class=\"_ _0\"></span>l value of<span class=\"_ _0\"></span> the M<span class=\"_ _0\"></span>UP re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed is b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt\u2019s bes<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate of t<span class=\"_ _0\"></span>he value t<span class=\"_ _0\"></span>hat will fl<span class=\"_ _0\"></span>ow to the Gr<span class=\"_ _0\"></span>oup onl<span class=\"_ _0\"></span>y to the ex<span class=\"_ _0\"></span>tent t<span class=\"_ _0\"></span>hat it is high<span class=\"_ _0\"></span>ly proba<span class=\"_ _0\"></span>ble t<span class=\"_ _0\"></span>hat a signif<span class=\"_ _0\"></span>icant re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>al in th<span class=\"_ _0\"></span>e amou<span class=\"_ _0\"></span>nt of cumulati<span class=\"_ _0\"></span>ve revenue r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised w<span class=\"_ _0\"></span>ill not o<span class=\"_ _0\"></span>ccur whe<span class=\"_ _0\"></span>n the unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d with t<span class=\"_ _0\"></span>he variab<span class=\"_ _0\"></span>le consi<span class=\"_ _0\"></span>derati<span class=\"_ _0\"></span>on is subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ently re<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lved. T<span class=\"_ _0\"></span>his w<span class=\"_ _0\"></span>ill be ad<span class=\"_ _0\"></span>juste<span class=\"_ _0\"></span>d as app<span class=\"_ _0\"></span>ropria<span class=\"_ _0\"></span>te, with a fina<span class=\"_ _0\"></span>l adjus<span class=\"_ _0\"></span>tment b<span class=\"_ _0\"></span>eing ma<span class=\"_ _0\"></span>de in th<span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span>iod th<span class=\"_ _0\"></span>e final<span class=\"_ _0\"></span> dec<span class=\"_ _0\"></span>laratio<span class=\"_ _0\"></span>n is mad<span class=\"_ _0\"></span>e. The valu<span class=\"_ _0\"></span>e of MU<span class=\"_ _0\"></span>Ps r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised b<span class=\"_ _0\"></span>ut not invo<span class=\"_ _0\"></span>iced is inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d in prepay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d accrue<span class=\"_ _0\"></span>d incom<span class=\"_ _0\"></span>e. See note 14.<span class=\"_ _295\"> </span>No rev<span class=\"_ _0\"></span>enue is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed if t<span class=\"_ _0\"></span>here is sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y reg<span class=\"_ _0\"></span>arding re<span class=\"_ _0\"></span>cover<span class=\"_ _0\"></span>y of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on due or a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has t<span class=\"_ _0\"></span>aken adva<span class=\"_ _0\"></span>ntag<span class=\"_ _0\"></span>e of the e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>dient a<span class=\"_ _0\"></span>llowe<span class=\"_ _0\"></span>d in IF<span class=\"_ _0\"></span>RS 15 (<span class=\"_ _5\"></span>12<span class=\"_ _5\"></span>1b<span class=\"_ _3\"></span>) not to discl<span class=\"_ _0\"></span>ose info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on abo<span class=\"_ _0\"></span>ut it<span class=\"_ _0\"></span>s remain<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance oblig<span class=\"_ _0\"></span>ation<span class=\"_ _0\"></span>s bec<span class=\"_ _0\"></span>ause t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p only re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>es reve<span class=\"_ _0\"></span>nue on th<span class=\"_ _0\"></span>e sat<span class=\"_ _0\"></span>isfac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce oblig<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Information about<span class=\"_ _3\"></span> product<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup de<span class=\"_ _0\"></span>rive<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s revenue f<span class=\"_ _0\"></span>rom the s<span class=\"_ _0\"></span>ale of hi<span class=\"_ _0\"></span>gh per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance t<span class=\"_ _0\"></span>herm<span class=\"_ _0\"></span>opla<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>c pol<span class=\"_ _0\"></span>yme<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Information about<span class=\"_ _3\"></span> geographical areas<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s countr<span class=\"_ _0\"></span>y of do<span class=\"_ _0\"></span>micile is t<span class=\"_ _0\"></span>he Unite<span class=\"_ _0\"></span>d Kin<span class=\"_ _0\"></span>gdo<span class=\"_ _0\"></span>m. 1<span class=\"_ _3\"></span>) Reven<span class=\"_ _0\"></span>ue f<span class=\"_ _0\"></span>rom e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rnal s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is an anal<span class=\"_ _0\"></span>ysis of re<span class=\"_ _0\"></span>venue fro<span class=\"_ _0\"></span>m ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l sal<span class=\"_ _0\"></span>es bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>\u2019s loc<span class=\"_ _0\"></span>ation.<span class=\"_ _295\"> </span><table class=\"s w1ba h108\" id=\"_4b5f693d-c2e0-4af8-8bd8-d9b499e38a11\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x48a h38 y30e6 ff2c fs17 fc4 sc0 ls7 ws1\">Reve<span class=\"_ _0\"></span>nue f<span class=\"_ _0\"></span>rom e<span class=\"_ _0\"></span>xt<span class=\"_ _0\"></span>ern<span class=\"_ _0\"></span>al sa<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x48b h2b y30e7 ff2a fs17 fc4 sc0 ls141 ws14f\">Sustainable<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x45d h38 y30e8 ff2c fs17 fc4 sc0 lse0 wsdb\">Sustaina<span class=\"_ _0\"></span>ble<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x48c h2b y30e9 ff2a fs17 fc4 sc0 ls9c ws95\">Solutions<span class=\"_ _295\"> </span></td><td class=\"t m0 x48d h2b y30e9 ff2a fs17 fc4 sc0 ls113 ws118\">Medical<span class=\"_ _295\"> </span></td><td class=\"t m0 x48e h2b y30e9 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x48f h38 y30ea ff2c fs17 fc4 sc0 ls150 ws15b\">Soluti<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></td><td class=\"t m0 x462 h38 y30ea ff2c fs17 fc4 sc0 ls93 ws8f\">Medical<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y30ea ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x490 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x491 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x492 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x466 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30ed w1bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">United K<span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>dom<span class=\"_ _295\"> </span></div></td><td class=\"c n x493 y30ee w1bc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x494 y30ee w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x23c y30ee w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x495 y30ed w72 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls10 wsa\">4.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x496 y30ed w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x497 y30ed w1bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls10 wsa\">4.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30ef w1be hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Europe, the M<span class=\"_ _0\"></span>iddl<span class=\"_ _0\"></span>e Eas<span class=\"_ _0\"></span>t and Afri<span class=\"_ _0\"></span>ca (\u2018EM<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>A<span class=\"_ _3\"></span>\u2019)<span class=\"_ _295\"> </span></div></td><td class=\"c n x498 y30f0 w1bf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">11<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x499 y30f0 w197 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls14 wse\">14<span class=\"_ _1\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x49a y30f0 w1c0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12 wsc\">128<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x49b y30ef w1c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">111<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x49c y30ef w1c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">1<span class=\"_ _3\"></span>6.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x49d y30ef w1c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">1<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f1 w1c4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Americas<span class=\"_ _295\"> </span></div></td><td class=\"c n x49e y30f2 w1c5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls161 ws176\">48.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x49f y30f2 w1c6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">24.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a0 y30f2 w1c7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a1 y30f1 w1c8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">52<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a2 y30f1 w1c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls82 wsb2\">3<span class=\"_ _0\"></span>0.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a3 y30f1 w78 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _0\"></span>2.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f4 w1ca h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls39 ws35\">A<span class=\"_ _0\"></span>sia-<span class=\"_ _0\"></span>Paci<span class=\"_ _0\"></span>fic<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a4 y30f5 w1cb h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72<span class=\"_ _0\"></span>.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a5 y30f5 w1cc h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1e ws19\">13<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a6 y30f5 w1cd h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2e ws2a\">86.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a7 y30f4 w78 h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsaf wsa9\">7<span class=\"_ _0\"></span>3.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a8 y30f4 w1ce h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a9 y30f4 w3d h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls21 ws1d\">9<span class=\"_ _0\"></span>2.5<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4aa y30f6 w1ac h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">238.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ab y30f6 w2a h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ac y30f6 w1ad h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">29<span class=\"_ _0\"></span>1.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ad y2fb2 w1cf hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls9b ws93\">241.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ae y2fb2 w1a6 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls8d wse3\">65.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4af y2fb2 w13 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsff\">Revenu<span class=\"_ _0\"></span>e from ex<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>nal cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>s ba<span class=\"_ _0\"></span>sed in G<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>ny was \u00a376.6m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: \u00a373.2m)<span class=\"_ _3\"></span>, the US was \u00a3<span class=\"_ _0\"></span>70.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a375.<span class=\"_ _3\"></span>7m<span class=\"_ _3\"></span>) and China </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs100\">was<span class=\"_ gs34\"> </span>\u00a34<span class=\"_ _0\"></span>4.0<span class=\"_ _0\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a345.<span class=\"_ _3\"></span>5m). The revenu<span class=\"_ _0\"></span>e from any indi<span class=\"_ _0\"></span>vidua<span class=\"_ _0\"></span>l countr<span class=\"_ _0\"></span>y, with the e<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>on of Ger<span class=\"_ _0\"></span>many<span class=\"_ _3\"></span>, the US an<span class=\"_ _0\"></span>d China, is not more </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs101\">than 10% of the Group\u2019s total revenue i<span class=\"_ _0\"></span>n eithe<span class=\"_ _0\"></span>r the cur<span class=\"_ _0\"></span>rent or pr<span class=\"_ _0\"></span>ior year. </div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls90 ws8b gs102\">2)<span class=\"_ _3\"></span> Non-current<span class=\"_ _3\"></span> assets<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs103\">The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is an anal<span class=\"_ _0\"></span>ysis of t<span class=\"_ _0\"></span>he car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying v<span class=\"_ _0\"></span>alue of no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s by th<span class=\"_ _0\"></span>e ge<span class=\"_ _0\"></span>ograp<span class=\"_ _0\"></span>hical a<span class=\"_ _0\"></span>rea in whi<span class=\"_ _0\"></span>ch the as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re loc<span class=\"_ _0\"></span>ated. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs104\">No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s incl<span class=\"_ _0\"></span>ude pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment<span class=\"_ _0\"></span>, intan<span class=\"_ _0\"></span>gible a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates<span class=\"_ _0\"></span>. It d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not includ<span class=\"_ _0\"></span>e retire<span class=\"_ _0\"></span>ment </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs105\">benefit asset<span class=\"_ _0\"></span>s, deferred tax assets and financial<span class=\"_ _3\"></span> instruments. </div><div class=\"gs106\"><table class=\"s w1d0 h10b\" id=\"_beaeb6e2-9708-4736-b0ff-bea047d4d4fa\"><tr><td></td><td class=\"t m0 x4b0 h2b y30f7 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y30f7 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y30f8 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y30f8 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30f9 w1d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">United Kin<span class=\"_ _3\"></span>gdom<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b1 y30fa wf0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsaf wsa9\">2<span class=\"_ _0\"></span>61.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b2 y30f9 w1d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">25<span class=\"_ _0\"></span>3.8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30fb w1d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">China<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b3 y30fc w1d4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">9<span class=\"_ _0\"></span>0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b4 y30fb w1d5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">9<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30fd w1d6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b5 y30fe w1d7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">16<span class=\"_ _0\"></span>.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b6 y30fd w1d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">33.9<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b7 y2fb3 w1d9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">369.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b8 y2fb2 wb3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">379.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs107\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 and 2023, non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>current a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld in any ind<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>dual countr<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e excepti<span class=\"_ _0\"></span>on of the U<span class=\"_ _0\"></span>nited K<span class=\"_ _0\"></span>ingd<span class=\"_ _0\"></span>om and China, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs108\">are not mo<span class=\"_ _0\"></span>re than 10% of the Group\u2019s total non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>cur<span class=\"_ _0\"></span>rent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs109\">Seg<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>al ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es are no p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nted be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e nei<span class=\"_ _0\"></span>ther man<span class=\"_ _0\"></span>agem<span class=\"_ _0\"></span>ent nor t<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard rece<span class=\"_ _0\"></span>ive or rev<span class=\"_ _0\"></span>iew t<span class=\"_ _0\"></span>his informat<span class=\"_ _0\"></span>ion.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls7 ws1 gs10a\">Info<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n abo<span class=\"_ _0\"></span>ut m<span class=\"_ _0\"></span>ajor c<span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rs<span class=\"_ _295\"> </span></div><div class=\"t m3d hb ff2c fs7 fc4 sc0 ls79 ws1 gs53\">In the c<span class=\"_ _0\"></span>urrent yea<span class=\"_ _0\"></span>r no cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>s contr<span class=\"_ _0\"></span>ibuted m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>0% to Group revenu<span class=\"_ _0\"></span>e (F<span class=\"_ _0\"></span>Y 2023: no custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s contri<span class=\"_ _0\"></span>buted m<span class=\"_ _0\"></span>ore than 10% to Group revenue).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEntitysReportableSegmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-484": {
   "value": "<div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gse9\">The G<span class=\"_ _0\"></span>roup comp<span class=\"_ _0\"></span>lies w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 8 \u2013 O<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing Se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>quires o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s to be i<span class=\"_ _0\"></span>denti<span class=\"_ _0\"></span>fied a<span class=\"_ _0\"></span>nd rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ted up<span class=\"_ _0\"></span>on that a<span class=\"_ _0\"></span>re </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsea\">consis<span class=\"_ _0\"></span>tent wit<span class=\"_ _0\"></span>h the le<span class=\"_ _0\"></span>vel at whi<span class=\"_ _0\"></span>ch result<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>egular<span class=\"_ _0\"></span>ly rev<span class=\"_ _0\"></span>iewe<span class=\"_ _0\"></span>d by the enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y\u2019s chief o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing de<span class=\"_ _0\"></span>cision m<span class=\"_ _0\"></span>aker (\u2018C<span class=\"_ _5\"></span>O<span class=\"_ _0\"></span>DM<span class=\"_ _0\"></span>\u2019). The CODM for </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gseb\">the Grou<span class=\"_ _0\"></span>p is the V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x plc Bo<span class=\"_ _0\"></span>ard. Info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on on th<span class=\"_ _0\"></span>e busine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is t<span class=\"_ _0\"></span>he prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y basis of i<span class=\"_ _0\"></span>nformati<span class=\"_ _0\"></span>on rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ted to th<span class=\"_ _0\"></span>e Vi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>rex pl<span class=\"_ _0\"></span>c Board<span class=\"_ _0\"></span>. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsec\">The p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance of the b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n segm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>al gros<span class=\"_ _0\"></span>s profit<span class=\"_ _0\"></span>. Manag<span class=\"_ _0\"></span>ement of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and adm<span class=\"_ _0\"></span>inistra<span class=\"_ _0\"></span>tion, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsed\">and res<span class=\"_ _0\"></span>earch and d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent func<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons ser<span class=\"_ _1\"></span>vicing both b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is con<span class=\"_ _0\"></span>soli<span class=\"_ _0\"></span>dated and r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted at a Grou<span class=\"_ _0\"></span>p level. S<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>l balance </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsee\">shee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re not pro<span class=\"_ _0\"></span>duced; ins<span class=\"_ _0\"></span>tead, the CODM rev<span class=\"_ _0\"></span>iew<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet at a G<span class=\"_ _0\"></span>roup leve<span class=\"_ _0\"></span>l whic<span class=\"_ _0\"></span>h provid<span class=\"_ _0\"></span>es th<span class=\"_ _0\"></span>e nece<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y le<span class=\"_ _0\"></span>vel of de<span class=\"_ _0\"></span>tail </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsef\">to<span class=\"_ gs34\"> </span>make an informe<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment of th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l posi<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p on whi<span class=\"_ _0\"></span>ch to base key bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>cisions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls1d ws18 gsf1\">Revenue recogniti<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gsf2\">Revenu<span class=\"_ _0\"></span>e in both s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s compri<span class=\"_ _0\"></span>ses t<span class=\"_ _0\"></span>he amou<span class=\"_ _0\"></span>nts re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble for t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>le of go<span class=\"_ _0\"></span>ods<span class=\"_ _0\"></span>, net of valu<span class=\"_ _0\"></span>e add<span class=\"_ _0\"></span>ed ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>, rebate<span class=\"_ _0\"></span>s and dis<span class=\"_ _0\"></span>count<span class=\"_ _0\"></span>s and af<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gsf3\">eliminati<span class=\"_ _0\"></span>ng sal<span class=\"_ _0\"></span>es wi<span class=\"_ _0\"></span>thin the G<span class=\"_ _0\"></span>roup. Reve<span class=\"_ _0\"></span>nue from th<span class=\"_ _0\"></span>e sal<span class=\"_ _0\"></span>e of go<span class=\"_ _0\"></span>ods is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed w<span class=\"_ _0\"></span>hen all p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>ons are me<span class=\"_ _0\"></span>t, whi<span class=\"_ _0\"></span>ch is wh<span class=\"_ _0\"></span>en </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gsf4\">the go<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>s are dispa<span class=\"_ _0\"></span>tched or d<span class=\"_ _0\"></span>eliv<span class=\"_ _0\"></span>ered in lin<span class=\"_ _0\"></span>e with I<span class=\"_ _0\"></span>ncoterm<span class=\"_ _0\"></span>s. V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>s Me<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>al Unit Pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s (\u2018M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s\u2019) fro<span class=\"_ _0\"></span>m a numb<span class=\"_ _0\"></span>er of med<span class=\"_ _0\"></span>ical<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gsf5\">custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s. M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s are d<span class=\"_ _0\"></span>eferred p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ents co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt on the cu<span class=\"_ _0\"></span>stom<span class=\"_ _0\"></span>er se<span class=\"_ _0\"></span>lling it<span class=\"_ _0\"></span>s final com<span class=\"_ _0\"></span>pon<span class=\"_ _0\"></span>ent to the en<span class=\"_ _0\"></span>d user. Revenue from M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s is a<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gsf6\">form of var<span class=\"_ _0\"></span>iable co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration w<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>ll per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance o<span class=\"_ _0\"></span>bligati<span class=\"_ _0\"></span>ons have b<span class=\"_ _0\"></span>een m<span class=\"_ _0\"></span>et wh<span class=\"_ _0\"></span>en the mate<span class=\"_ _0\"></span>rial is s<span class=\"_ _0\"></span>old by th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he initia<span class=\"_ _0\"></span>l value of<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gsf7\">the M<span class=\"_ _0\"></span>UP re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed is b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt\u2019s bes<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate of t<span class=\"_ _0\"></span>he value t<span class=\"_ _0\"></span>hat will fl<span class=\"_ _0\"></span>ow to the Gr<span class=\"_ _0\"></span>oup onl<span class=\"_ _0\"></span>y to the ex<span class=\"_ _0\"></span>tent t<span class=\"_ _0\"></span>hat it is high<span class=\"_ _0\"></span>ly </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gsf8\">proba<span class=\"_ _0\"></span>ble t<span class=\"_ _0\"></span>hat a signif<span class=\"_ _0\"></span>icant re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>al in th<span class=\"_ _0\"></span>e amou<span class=\"_ _0\"></span>nt of cumulati<span class=\"_ _0\"></span>ve revenue r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised w<span class=\"_ _0\"></span>ill not o<span class=\"_ _0\"></span>ccur whe<span class=\"_ _0\"></span>n the unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d with t<span class=\"_ _0\"></span>he </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gsf9\">variab<span class=\"_ _0\"></span>le consi<span class=\"_ _0\"></span>derati<span class=\"_ _0\"></span>on is subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ently re<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lved. T<span class=\"_ _0\"></span>his w<span class=\"_ _0\"></span>ill be ad<span class=\"_ _0\"></span>juste<span class=\"_ _0\"></span>d as app<span class=\"_ _0\"></span>ropria<span class=\"_ _0\"></span>te, with a fina<span class=\"_ _0\"></span>l adjus<span class=\"_ _0\"></span>tment b<span class=\"_ _0\"></span>eing ma<span class=\"_ _0\"></span>de in th<span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span>iod th<span class=\"_ _0\"></span>e final<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gsfa\">dec<span class=\"_ _0\"></span>laratio<span class=\"_ _0\"></span>n is mad<span class=\"_ _0\"></span>e. The valu<span class=\"_ _0\"></span>e of MU<span class=\"_ _0\"></span>Ps r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised b<span class=\"_ _0\"></span>ut not invo<span class=\"_ _0\"></span>iced is inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d in prepay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d accrue<span class=\"_ _0\"></span>d incom<span class=\"_ _0\"></span>e. See note 14.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsfb\">No rev<span class=\"_ _0\"></span>enue is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed if t<span class=\"_ _0\"></span>here is sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y reg<span class=\"_ _0\"></span>arding re<span class=\"_ _0\"></span>cover<span class=\"_ _0\"></span>y of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on due or a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsfc\">The G<span class=\"_ _0\"></span>roup has t<span class=\"_ _0\"></span>aken adva<span class=\"_ _0\"></span>ntag<span class=\"_ _0\"></span>e of the e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>dient a<span class=\"_ _0\"></span>llowe<span class=\"_ _0\"></span>d in IF<span class=\"_ _0\"></span>RS 15 (<span class=\"_ _5\"></span>12<span class=\"_ _5\"></span>1b<span class=\"_ _3\"></span>) not to discl<span class=\"_ _0\"></span>ose info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on abo<span class=\"_ _0\"></span>ut it<span class=\"_ _0\"></span>s remain<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gsfd\">oblig<span class=\"_ _0\"></span>ation<span class=\"_ _0\"></span>s bec<span class=\"_ _0\"></span>ause t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p only re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>es reve<span class=\"_ _0\"></span>nue on th<span class=\"_ _0\"></span>e sat<span class=\"_ _0\"></span>isfac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce oblig<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs10c\">Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items are t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e which a<span class=\"_ _0\"></span>re, in aggre<span class=\"_ _0\"></span>gate, material in s<span class=\"_ _0\"></span>ize and<span class=\"_ _0\"></span>/or unusual o<span class=\"_ _0\"></span>r infrequ<span class=\"_ _0\"></span>ent in nature. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs144\">Incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x on th<span class=\"_ _0\"></span>e profit for t<span class=\"_ _0\"></span>he year co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>es cur<span class=\"_ _0\"></span>rent and d<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x. Inco<span class=\"_ _0\"></span>me t<span class=\"_ _0\"></span>ax is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt except to th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs145\">ex<span class=\"_ _0\"></span>tent that i<span class=\"_ _0\"></span>t relates to i<span class=\"_ _0\"></span>tems reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d dire<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ly in oth<span class=\"_ _0\"></span>er compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve incom<span class=\"_ _0\"></span>e or equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y as app<span class=\"_ _0\"></span>ropria<span class=\"_ _0\"></span>te.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs146\">Current tax i<span class=\"_ _0\"></span>s the ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted ta<span class=\"_ _0\"></span>x paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he ta<span class=\"_ _0\"></span>xa<span class=\"_ _0\"></span>ble inco<span class=\"_ _0\"></span>me for th<span class=\"_ _0\"></span>e current an<span class=\"_ _0\"></span>d prio<span class=\"_ _0\"></span>r year<span class=\"_ _0\"></span>s, using t<span class=\"_ _0\"></span>ax rate<span class=\"_ _0\"></span>s (and ta<span class=\"_ _0\"></span>x laws) enac<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d or<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs147\">subs<span class=\"_ _0\"></span>tanti<span class=\"_ _0\"></span>vely e<span class=\"_ _0\"></span>nac<span class=\"_ _0\"></span>ted at th<span class=\"_ _0\"></span>e balance s<span class=\"_ _0\"></span>heet d<span class=\"_ _0\"></span>ate. The Gro<span class=\"_ _0\"></span>up is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x in nume<span class=\"_ _0\"></span>rous juris<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons. E<span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ates are re<span class=\"_ _0\"></span>quired in<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs148\">deter<span class=\"_ _0\"></span>mining th<span class=\"_ _0\"></span>e worl<span class=\"_ _0\"></span>dwi<span class=\"_ _0\"></span>de prov<span class=\"_ _0\"></span>isio<span class=\"_ _0\"></span>n for incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>xes. T<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>re many trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns and ca<span class=\"_ _0\"></span>lculati<span class=\"_ _0\"></span>ons for w<span class=\"_ _0\"></span>hich the ul<span class=\"_ _0\"></span>timate t<span class=\"_ _0\"></span>ax d<span class=\"_ _0\"></span>etermi<span class=\"_ _0\"></span>nation<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs149\">is<span class=\"_ gs34\"> </span>uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e it may b<span class=\"_ _0\"></span>e uncle<span class=\"_ _0\"></span>ar how t<span class=\"_ _0\"></span>ax law a<span class=\"_ _0\"></span>ppli<span class=\"_ _0\"></span>es to a par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cular trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on or circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ance. Wh<span class=\"_ _0\"></span>ere the G<span class=\"_ _0\"></span>roup de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>es that it<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs14a\">is<span class=\"_ gs34\"> </span>more likel<span class=\"_ _0\"></span>y than not tha<span class=\"_ _0\"></span>t the t<span class=\"_ _0\"></span>ax aut<span class=\"_ _0\"></span>hori<span class=\"_ _0\"></span>ties w<span class=\"_ _0\"></span>ould acce<span class=\"_ _0\"></span>pt the p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on ta<span class=\"_ _0\"></span>ken in the ta<span class=\"_ _0\"></span>x retur<span class=\"_ _0\"></span>n, amount<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs14b\">st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts o<span class=\"_ _0\"></span>n that bas<span class=\"_ _0\"></span>is. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>e amount of t<span class=\"_ _0\"></span>ax p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>e or recove<span class=\"_ _0\"></span>rable i<span class=\"_ _0\"></span>s uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain, the Gro<span class=\"_ _0\"></span>up reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>s a liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y or as<span class=\"_ _0\"></span>set ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n eith<span class=\"_ _0\"></span>er </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs14c\">the Grou<span class=\"_ _0\"></span>p\u2019s judgeme<span class=\"_ _0\"></span>nt of the mo<span class=\"_ _0\"></span>st likely o<span class=\"_ _0\"></span>utcome o<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, where the<span class=\"_ _0\"></span>re is a wid<span class=\"_ _0\"></span>e range o<span class=\"_ _0\"></span>f pos<span class=\"_ _0\"></span>sibl<span class=\"_ _0\"></span>e outcome<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d value.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs14d\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x is prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d in full, using t<span class=\"_ _0\"></span>he liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y meth<span class=\"_ _0\"></span>od, on te<span class=\"_ _0\"></span>mpora<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y dif<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s arisin<span class=\"_ _0\"></span>g bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en th<span class=\"_ _0\"></span>e carr<span class=\"_ _1\"></span>ying amount<span class=\"_ _0\"></span>s of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs14e\">liabilit<span class=\"_ _0\"></span>ies for f<span class=\"_ _0\"></span>inancial re<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es and t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unts u<span class=\"_ _0\"></span>sed for t<span class=\"_ _0\"></span>ax p<span class=\"_ _0\"></span>urpo<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he follow<span class=\"_ _0\"></span>ing temp<span class=\"_ _0\"></span>orar<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s are not prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs14f\">for: go<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>will not d<span class=\"_ _0\"></span>edu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ible for t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s; the initia<span class=\"_ _0\"></span>l reco<span class=\"_ _0\"></span>gnitio<span class=\"_ _0\"></span>n of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s or lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es that af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r accounting n<span class=\"_ _0\"></span>or ta<span class=\"_ _0\"></span>xab<span class=\"_ _0\"></span>le </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs150\">profit<span class=\"_ _0\"></span>; and dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ces relat<span class=\"_ _0\"></span>ing to inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies e<span class=\"_ _0\"></span>xcept to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent that th<span class=\"_ _0\"></span>ey will pr<span class=\"_ _0\"></span>obab<span class=\"_ _0\"></span>ly rever<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e in the fore<span class=\"_ _0\"></span>see<span class=\"_ _0\"></span>able fu<span class=\"_ _0\"></span>ture. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs151\">The a<span class=\"_ _0\"></span>mount of d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x provi<span class=\"_ _0\"></span>ded is b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on the e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted m<span class=\"_ _0\"></span>anner of rea<span class=\"_ _0\"></span>lisat<span class=\"_ _0\"></span>ion or s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment of th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying am<span class=\"_ _0\"></span>ount of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs152\">liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, using ta<span class=\"_ _0\"></span>x rates e<span class=\"_ _0\"></span>nac<span class=\"_ _0\"></span>ted or su<span class=\"_ _0\"></span>bst<span class=\"_ _0\"></span>anti<span class=\"_ _0\"></span>vely ena<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted at the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet d<span class=\"_ _0\"></span>ate.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs153\">A defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set is r<span class=\"_ _0\"></span>ecogn<span class=\"_ _0\"></span>ised o<span class=\"_ _0\"></span>nly to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent that it i<span class=\"_ _0\"></span>s proba<span class=\"_ _0\"></span>ble, wi<span class=\"_ _0\"></span>thin a reas<span class=\"_ _0\"></span>onab<span class=\"_ _0\"></span>le time f<span class=\"_ _0\"></span>rame (t<span class=\"_ _0\"></span>ypi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y a per<span class=\"_ _0\"></span>iod of up to f<span class=\"_ _0\"></span>ive </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs154\">year<span class=\"_ _0\"></span>s), that future ta<span class=\"_ _0\"></span>xabl<span class=\"_ _0\"></span>e profit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be avail<span class=\"_ _0\"></span>able a<span class=\"_ _0\"></span>gainst w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>he ass<span class=\"_ _0\"></span>et c<span class=\"_ _0\"></span>an be ut<span class=\"_ _0\"></span>ilise<span class=\"_ _0\"></span>d. The p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt takes into account </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs155\">the le<span class=\"_ _0\"></span>gislat<span class=\"_ _0\"></span>ion in ea<span class=\"_ _0\"></span>ch jurisd<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, including a<span class=\"_ _0\"></span>ny rest<span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns in place, on a co<span class=\"_ _0\"></span>mpany by com<span class=\"_ _0\"></span>pany basi<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n of the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs156\">abilit<span class=\"_ _0\"></span>y to re<span class=\"_ _0\"></span>lieve lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween G<span class=\"_ _0\"></span>roup comp<span class=\"_ _0\"></span>anie<span class=\"_ _0\"></span>s in the s<span class=\"_ _0\"></span>ame count<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y and jur<span class=\"_ _0\"></span>isdic<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on. T<span class=\"_ _0\"></span>he availab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of ta<span class=\"_ _0\"></span>xa<span class=\"_ _0\"></span>ble tem<span class=\"_ _0\"></span>porar<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs157\">(i.e. deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s) relating to the s<span class=\"_ _0\"></span>ame t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x jurisdi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd compa<span class=\"_ _0\"></span>ny<span class=\"_ _3\"></span>, which are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to rev<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>e over a simi<span class=\"_ _0\"></span>lar time fra<span class=\"_ _0\"></span>me, is </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs158\">also t<span class=\"_ _0\"></span>aken into account wh<span class=\"_ _0\"></span>en ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sing th<span class=\"_ _0\"></span>e recog<span class=\"_ _0\"></span>nitio<span class=\"_ _0\"></span>n of any defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>ax as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>. Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>duced to t<span class=\"_ _0\"></span>he ex<span class=\"_ _0\"></span>tent tha<span class=\"_ _0\"></span>t it is </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs159\">no lon<span class=\"_ _0\"></span>ger pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le that th<span class=\"_ _0\"></span>e related t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x bene<span class=\"_ _0\"></span>fit w<span class=\"_ _0\"></span>ill be reali<span class=\"_ _0\"></span>sed. T<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent over th<span class=\"_ _0\"></span>e recove<span class=\"_ _0\"></span>rabilit<span class=\"_ _0\"></span>y of d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is revi<span class=\"_ _0\"></span>ewe<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs15a\">at each re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing date. Wh<span class=\"_ _0\"></span>ere for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d-<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>oking fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s are us<span class=\"_ _0\"></span>ed to as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss the r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nitio<span class=\"_ _0\"></span>n of a defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x bal<span class=\"_ _0\"></span>ance, forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs15b\">consis<span class=\"_ _0\"></span>tent wit<span class=\"_ _0\"></span>h thos<span class=\"_ _0\"></span>e use<span class=\"_ _0\"></span>d for othe<span class=\"_ _0\"></span>r ass<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>hin the A<span class=\"_ _0\"></span>nnual Re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t (<span class=\"_ _0\"></span>including g<span class=\"_ _0\"></span>oing co<span class=\"_ _0\"></span>ncern, im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent and v<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y) are us<span class=\"_ _0\"></span>ed, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs15c\">but dis<span class=\"_ _0\"></span>agg<span class=\"_ _0\"></span>regate<span class=\"_ _0\"></span>d to a level ap<span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>riate for t<span class=\"_ _0\"></span>ax to b<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed, e<span class=\"_ _0\"></span>ither by co<span class=\"_ _0\"></span>mpany or by t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x jurisdi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs15d\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies are of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>ere is a le<span class=\"_ _0\"></span>gally e<span class=\"_ _0\"></span>nforceabl<span class=\"_ _0\"></span>e right to of<span class=\"_ _0\"></span>fs<span class=\"_ _0\"></span>et curr<span class=\"_ _0\"></span>ent ta<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es and w<span class=\"_ _0\"></span>here </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs15e\">the de<span class=\"_ _0\"></span>ferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x balance<span class=\"_ _0\"></span>s relate to th<span class=\"_ _0\"></span>e sam<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>xati<span class=\"_ _0\"></span>on auth<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y. C<span class=\"_ _3\"></span>urrent ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies are o<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>here t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>s a </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs15f\">lega<span class=\"_ _0\"></span>lly enforcea<span class=\"_ _0\"></span>ble ri<span class=\"_ _0\"></span>ght to off<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>nd intends e<span class=\"_ _0\"></span>ither to s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle o<span class=\"_ _0\"></span>n a net ba<span class=\"_ _0\"></span>sis or to reali<span class=\"_ _0\"></span>se the a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et and se<span class=\"_ _0\"></span>tt<span class=\"_ _0\"></span>le the li<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y sim<span class=\"_ _0\"></span>ultan<span class=\"_ _0\"></span>eous<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls23 ws1f gs178\">Owned assets<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs179\">All ow<span class=\"_ _0\"></span>ned i<span class=\"_ _0\"></span>tems of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment are s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ted at his<span class=\"_ _0\"></span>toric<span class=\"_ _0\"></span>al cos<span class=\"_ _0\"></span>t les<span class=\"_ _0\"></span>s accumul<span class=\"_ _0\"></span>ated de<span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>iation a<span class=\"_ _0\"></span>nd prov<span class=\"_ _0\"></span>ision for </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs17a\">impair<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of se<span class=\"_ _0\"></span>lf-<span class=\"_ _0\"></span>const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ted a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s the co<span class=\"_ _0\"></span>st of mater<span class=\"_ _0\"></span>ials, di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>t lab<span class=\"_ _0\"></span>our and an a<span class=\"_ _0\"></span>ppro<span class=\"_ _0\"></span>priate pro<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion of ov<span class=\"_ _0\"></span>erhea<span class=\"_ _0\"></span>ds.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs17b\">Subse<span class=\"_ _0\"></span>quent co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s are inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d in the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>\u2019s carr<span class=\"_ _1\"></span>ying amount or r<span class=\"_ _0\"></span>ecogn<span class=\"_ _0\"></span>ised a<span class=\"_ _0\"></span>s a sep<span class=\"_ _0\"></span>arate as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>, as appro<span class=\"_ _0\"></span>priate, on<span class=\"_ _0\"></span>ly wh<span class=\"_ _0\"></span>en it is pro<span class=\"_ _0\"></span>babl<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs17c\">that future e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d with t<span class=\"_ _0\"></span>he item w<span class=\"_ _0\"></span>ill flow to t<span class=\"_ _0\"></span>he Group a<span class=\"_ _0\"></span>nd the cos<span class=\"_ _0\"></span>t of th<span class=\"_ _0\"></span>e item can b<span class=\"_ _0\"></span>e me<span class=\"_ _0\"></span>asured re<span class=\"_ _0\"></span>liably. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs17d\">All<span class=\"_ gs34\"> </span>oth<span class=\"_ _0\"></span>er<span class=\"_ gs34\"> </span>rep<span class=\"_ _0\"></span>airs a<span class=\"_ _0\"></span>nd maintenan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>s are cha<span class=\"_ _0\"></span>rged to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt during th<span class=\"_ _0\"></span>e financi<span class=\"_ _0\"></span>al year in w<span class=\"_ _0\"></span>hich the<span class=\"_ _0\"></span>y are incur<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs17e\">Borr<span class=\"_ _0\"></span>owing co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s relat<span class=\"_ _0\"></span>ing to the cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion of qu<span class=\"_ _0\"></span>alif<span class=\"_ _0\"></span>ying p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent are ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d at the ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>l cost in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d wher<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs17f\">the fund<span class=\"_ _0\"></span>s are bor<span class=\"_ _0\"></span>rowed s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific<span class=\"_ _0\"></span>ally to fun<span class=\"_ _0\"></span>d the cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t. A<span class=\"_ _0\"></span>ll oth<span class=\"_ _0\"></span>er finance co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s are e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nsed a<span class=\"_ _0\"></span>s incurr<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls1f ws1a gs180\">Depreciation<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs181\">Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion is char<span class=\"_ _0\"></span>ged to th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>n a stra<span class=\"_ _0\"></span>ight line ba<span class=\"_ _0\"></span>sis over th<span class=\"_ _0\"></span>e es<span class=\"_ _0\"></span>timated us<span class=\"_ _0\"></span>eful e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic live<span class=\"_ _0\"></span>s as follow<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1d5 gs182\">Building<span class=\"_ _0\"></span>s <span class=\"_ _1dd\"></span>   25<span class=\"_ _0\"></span>\u20135<span class=\"_ _0\"></span>0 <span class=\"_ _1de\"></span>year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs183\">Plant and m<span class=\"_ _0\"></span>achine<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y  <span class=\"_ _a4\"> </span> <span class=\"_ _125\"> </span>10<span class=\"_ _0\"></span>\u201330 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs184\">Fix<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>s, fit<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>gs, too<span class=\"_ _0\"></span>ls and eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt <span class=\"_ _27\"> </span>5<span class=\"_ _0\"></span>\u2013<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs185\">Computer<span class=\"_ _0\"></span>s and moto<span class=\"_ _0\"></span>r vehicl<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span> <span class=\"_ _125\"> </span>2\u2013<span class=\"_ _0\"></span>5 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs186\">Freeh<span class=\"_ _0\"></span>old lan<span class=\"_ _0\"></span>d is not de<span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>iated.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs187\">The re<span class=\"_ _0\"></span>sidua<span class=\"_ _0\"></span>l values a<span class=\"_ _0\"></span>nd usef<span class=\"_ _0\"></span>ul lives of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are revi<span class=\"_ _0\"></span>ewed a<span class=\"_ _0\"></span>nnually for co<span class=\"_ _0\"></span>ntinued a<span class=\"_ _0\"></span>ppro<span class=\"_ _0\"></span>priaten<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>nd indic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns of impa<span class=\"_ _0\"></span>irment a<span class=\"_ _0\"></span>nd </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls27 ws23 gs188\">adjus<span class=\"_ _0\"></span>ted if ap<span class=\"_ _0\"></span>propria<span class=\"_ _0\"></span>te.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs189\">Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion on a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts c<span class=\"_ _0\"></span>lassi<span class=\"_ _0\"></span>fie<span class=\"_ _0\"></span>d as in the cou<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on comm<span class=\"_ _0\"></span>ences w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are read<span class=\"_ _0\"></span>y for the<span class=\"_ _0\"></span>ir intend<span class=\"_ _0\"></span>ed use a<span class=\"_ _0\"></span>nd </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs18a\">trans<span class=\"_ _0\"></span>ferred fro<span class=\"_ _0\"></span>m ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the cou<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on into the rel<span class=\"_ _0\"></span>evant as<span class=\"_ _0\"></span>set c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs18b\">Profi<span class=\"_ _0\"></span>ts an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s on disp<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>als are de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed by comp<span class=\"_ _0\"></span>aring pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds wi<span class=\"_ _0\"></span>th the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt. Th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls1a ws15 gs18c\">Impai<span class=\"_ _0\"></span>rment<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs18d\">At each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ting d<span class=\"_ _0\"></span>ate, prope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt is revi<span class=\"_ _0\"></span>ewed for im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent if eve<span class=\"_ _0\"></span>nts o<span class=\"_ _0\"></span>r change<span class=\"_ _0\"></span>s in circums<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ces indi<span class=\"_ _0\"></span>cate tha<span class=\"_ _0\"></span>t the<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs18e\">carr<span class=\"_ _1\"></span>ying amount may n<span class=\"_ _0\"></span>ot be re<span class=\"_ _0\"></span>coverabl<span class=\"_ _0\"></span>e. When a r<span class=\"_ _0\"></span>evie<span class=\"_ _0\"></span>w for impair<span class=\"_ _0\"></span>ment is co<span class=\"_ _0\"></span>nduc<span class=\"_ _0\"></span>ted, t<span class=\"_ _0\"></span>he recove<span class=\"_ _0\"></span>rable a<span class=\"_ _0\"></span>mount is a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed by refere<span class=\"_ _0\"></span>nce to the<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs18f\">ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s\u2019 value in us<span class=\"_ _0\"></span>e or fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell if hig<span class=\"_ _0\"></span>her<span class=\"_ _3\"></span>. Any imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt in value is cha<span class=\"_ _0\"></span>rged to pr<span class=\"_ _0\"></span>ofit or l<span class=\"_ _0\"></span>oss in t<span class=\"_ _0\"></span>he pe<span class=\"_ _0\"></span>riod i<span class=\"_ _0\"></span>n which i<span class=\"_ _0\"></span>t occur<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span><span class=\"_ _0\"></span> </div>Rig<span class=\"_ _0\"></span>ht of u<span class=\"_ _0\"></span>se (\u2018<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>OU<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>) as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>At inceptio<span class=\"_ _0\"></span>n of a contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>, the Grou<span class=\"_ _0\"></span>p ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ses w<span class=\"_ _0\"></span>heth<span class=\"_ _0\"></span>er a contrac<span class=\"_ _0\"></span>t is<span class=\"_ _0\"></span>, or cont<span class=\"_ _0\"></span>ains, a le<span class=\"_ _0\"></span>ase. A contra<span class=\"_ _0\"></span>ct i<span class=\"_ _0\"></span>s, or cont<span class=\"_ _0\"></span>ains, a l<span class=\"_ _0\"></span>ease i<span class=\"_ _0\"></span>f the contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t conveys t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>ht to control th<span class=\"_ _0\"></span>e use of an id<span class=\"_ _0\"></span>entif<span class=\"_ _0\"></span>ied a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t for a per<span class=\"_ _0\"></span>iod of t<span class=\"_ _0\"></span>ime in excha<span class=\"_ _0\"></span>nge for co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration. L<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as an<span class=\"_ gs34\"> </span>ROU a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et and a cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>onding l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>y at t<span class=\"_ _0\"></span>he date at w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>ed as<span class=\"_ _0\"></span>set i<span class=\"_ _0\"></span>s availabl<span class=\"_ _0\"></span>e for use by t<span class=\"_ _0\"></span>he Group.<span class=\"_ _295\"> </span>At the leas<span class=\"_ _0\"></span>e comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date an RO<span class=\"_ _0\"></span>U as<span class=\"_ _0\"></span>set is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at cost co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>ing the foll<span class=\"_ _0\"></span>owing: th<span class=\"_ _0\"></span>e amount of t<span class=\"_ _0\"></span>he initi<span class=\"_ _0\"></span>al measu<span class=\"_ _0\"></span>rement of<span class=\"_ gs34\"> </span>the le<span class=\"_ _0\"></span>ase lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y; a<span class=\"_ _0\"></span>ny leas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s made at o<span class=\"_ _0\"></span>r befor<span class=\"_ _0\"></span>e the comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date le<span class=\"_ _0\"></span>ss any l<span class=\"_ _0\"></span>ease in<span class=\"_ _0\"></span>centive<span class=\"_ _0\"></span>s rece<span class=\"_ _0\"></span>ived; any initia<span class=\"_ _0\"></span>l direc<span class=\"_ _0\"></span>t cost<span class=\"_ _0\"></span>s; and re<span class=\"_ _0\"></span>storat<span class=\"_ _0\"></span>ion co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s to return t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set to it<span class=\"_ _0\"></span>s or<span class=\"_ _0\"></span>iginal con<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>The R<span class=\"_ _0\"></span>OU as<span class=\"_ _0\"></span>set i<span class=\"_ _0\"></span>s depre<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d over the s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>ter of t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>\u2019s useful e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic life and th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>e term o<span class=\"_ _0\"></span>n a strai<span class=\"_ _0\"></span>ght line ba<span class=\"_ _0\"></span>sis. I<span class=\"_ _0\"></span>f owne<span class=\"_ _0\"></span>rsh<span class=\"_ _0\"></span>ip of the RO<span class=\"_ _0\"></span>U ass<span class=\"_ _0\"></span>et trans<span class=\"_ _0\"></span>fer<span class=\"_ _0\"></span>s to the Grou<span class=\"_ _0\"></span>p at the en<span class=\"_ _0\"></span>d of the le<span class=\"_ _0\"></span>ase ter<span class=\"_ _0\"></span>m or the co<span class=\"_ _0\"></span>st re<span class=\"_ _0\"></span>fle<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e exercis<span class=\"_ _0\"></span>e of a purcha<span class=\"_ _0\"></span>se opt<span class=\"_ _0\"></span>ion, d<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>ciatio<span class=\"_ _0\"></span>n is<span class=\"_ gs34\"> </span>cal<span class=\"_ _0\"></span>culated usi<span class=\"_ _0\"></span>ng the es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>fe of the as<span class=\"_ _0\"></span>set. Contract<span class=\"_ _0\"></span>s may co<span class=\"_ _0\"></span>ntain b<span class=\"_ _0\"></span>oth lea<span class=\"_ _0\"></span>se and n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>ease co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he Company allo<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tes the co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration in t<span class=\"_ _0\"></span>he contra<span class=\"_ _0\"></span>ct to t<span class=\"_ _0\"></span>he leas<span class=\"_ _0\"></span>e and non<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e comp<span class=\"_ _0\"></span>onent<span class=\"_ _0\"></span>s bas<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n their re<span class=\"_ _0\"></span>lative s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nd-<span class=\"_ _0\"></span>alo<span class=\"_ _0\"></span>ne price<span class=\"_ _0\"></span>s. H<span class=\"_ _0\"></span>owever, for lease<span class=\"_ _0\"></span>s of retail e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ate for w<span class=\"_ _0\"></span>hich the Compa<span class=\"_ _0\"></span>ny is a les<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>e and for wh<span class=\"_ _0\"></span>ich it has ma<span class=\"_ _0\"></span>jor le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s, it has el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted n<span class=\"_ _0\"></span>ot to sep<span class=\"_ _0\"></span>arate lea<span class=\"_ _0\"></span>se and n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>ease co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s and ins<span class=\"_ _0\"></span>tead accou<span class=\"_ _0\"></span>nts for t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e as a<span class=\"_ gs34\"> </span>single l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e compo<span class=\"_ _0\"></span>nent.<span class=\"_ _295\"> </span><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls1d ws18 gs1bd\">Goo<span class=\"_ _0\"></span>dwill<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1be\">Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill aris<span class=\"_ _0\"></span>ing on the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>s alloc<span class=\"_ _0\"></span>ated, at a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion, to the c<span class=\"_ _0\"></span>ash<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>neratin<span class=\"_ _0\"></span>g unit<span class=\"_ _0\"></span>s (\u2018C<span class=\"_ _5\"></span>GU<span class=\"_ _0\"></span>s\u2019) that are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1bf\">to<span class=\"_ gs34\"> </span>bene<span class=\"_ _0\"></span>fit from t<span class=\"_ _0\"></span>hat busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinati<span class=\"_ _0\"></span>on.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1c0\">Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is s<span class=\"_ _0\"></span>tated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ny accumulate<span class=\"_ _0\"></span>d impair<span class=\"_ _0\"></span>ment lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is not amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed but is te<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>d annually for i<span class=\"_ _0\"></span>mpair<span class=\"_ _0\"></span>ment. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1c1\">Any<span class=\"_ gs34\"> </span>imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt provis<span class=\"_ _0\"></span>ions that a<span class=\"_ _0\"></span>rose d<span class=\"_ _0\"></span>uring imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>ting woul<span class=\"_ _0\"></span>d not be re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1c2\">In res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ct of a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ions pr<span class=\"_ _0\"></span>ior to 1 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 200<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dwil<span class=\"_ _0\"></span>l is includ<span class=\"_ _0\"></span>ed on th<span class=\"_ _0\"></span>e basis of i<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>med co<span class=\"_ _0\"></span>st, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the net a<span class=\"_ _0\"></span>mount </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1c3\">record<span class=\"_ _0\"></span>ed pre<span class=\"_ _0\"></span>viou<span class=\"_ _0\"></span>sly und<span class=\"_ _0\"></span>er UK G<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>AP<span class=\"_ _1e\"></span>. I<span class=\"_ _0\"></span>n resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>ons that have o<span class=\"_ _0\"></span>ccurre<span class=\"_ _0\"></span>d since 1 O<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>ood<span class=\"_ _0\"></span>will re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1c4\">dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e acquisit<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d the fair valu<span class=\"_ _0\"></span>e of the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s, li<span class=\"_ _0\"></span>abiliti<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt liabilit<span class=\"_ _0\"></span>ies a<span class=\"_ _0\"></span>cquired.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1c5\">Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is tes<span class=\"_ _0\"></span>ted annua<span class=\"_ _0\"></span>lly for imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent by reference to t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d future ca<span class=\"_ _0\"></span>sh flo<span class=\"_ _0\"></span>ws of th<span class=\"_ _0\"></span>e releva<span class=\"_ _0\"></span>nt C<span class=\"_ _3\"></span>GU, discounted to the<span class=\"_ _0\"></span>ir </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1c6\">pres<span class=\"_ _0\"></span>ent value us<span class=\"_ _0\"></span>ing risk-adjus<span class=\"_ _0\"></span>ted dis<span class=\"_ _0\"></span>count fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s to give it<span class=\"_ _0\"></span>s valu<span class=\"_ _0\"></span>e in use. A C<span class=\"_ _3\"></span>GU is the smal<span class=\"_ _0\"></span>les<span class=\"_ _0\"></span>t ide<span class=\"_ _0\"></span>ntifiab<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set gro<span class=\"_ _0\"></span>up that g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1c7\">cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s that are lar<span class=\"_ _0\"></span>gely i<span class=\"_ _0\"></span>ndep<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>ent from ot<span class=\"_ _0\"></span>her as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and g<span class=\"_ _0\"></span>roups<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1c8\">Imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>re recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d if the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt of the C<span class=\"_ _3\"></span>GU to whic<span class=\"_ _0\"></span>h goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill has b<span class=\"_ _0\"></span>een all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ated exce<span class=\"_ _0\"></span>eds it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le value </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1c9\">(the highe<span class=\"_ _0\"></span>r of value in us<span class=\"_ _0\"></span>e and fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell) a<span class=\"_ _0\"></span>nd are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls25 ws21 gs1ca\">Other intangible assets<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1cb\">Ot<span class=\"_ _0\"></span>her inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are st<span class=\"_ _0\"></span>ated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ccumulated a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on and any p<span class=\"_ _0\"></span>rovisi<span class=\"_ _0\"></span>ons for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt. Th<span class=\"_ _0\"></span>e cost of a<span class=\"_ _0\"></span>n internall<span class=\"_ _0\"></span>y </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1cc\">gene<span class=\"_ _0\"></span>rated int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s all dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y to cre<span class=\"_ _0\"></span>ate, produce a<span class=\"_ _0\"></span>nd prep<span class=\"_ _0\"></span>are the a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t to be ca<span class=\"_ _0\"></span>pabl<span class=\"_ _0\"></span>e of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1cd\">ope<span class=\"_ _0\"></span>rating in th<span class=\"_ _0\"></span>e manner inte<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d by manage<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s acquire<span class=\"_ _0\"></span>d in a materia<span class=\"_ _0\"></span>l busine<span class=\"_ _0\"></span>ss com<span class=\"_ _0\"></span>binati<span class=\"_ _0\"></span>on is the fair </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1ce\">value as at t<span class=\"_ _0\"></span>he date of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on. O<span class=\"_ _0\"></span>ther int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt only w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>ere is an ind<span class=\"_ _0\"></span>icat<span class=\"_ _0\"></span>ion that t<span class=\"_ _0\"></span>hey mig<span class=\"_ _0\"></span>ht </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1cf\">be imp<span class=\"_ _0\"></span>aired. T<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>fe and amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>isat<span class=\"_ _0\"></span>ion m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d are revi<span class=\"_ _0\"></span>ewe<span class=\"_ _0\"></span>d at the end o<span class=\"_ _0\"></span>f each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g per<span class=\"_ _0\"></span>iod, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1d0\">ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of any chang<span class=\"_ _0\"></span>es in es<span class=\"_ _0\"></span>timate b<span class=\"_ _0\"></span>eing a<span class=\"_ _0\"></span>ccounted for on a p<span class=\"_ _0\"></span>rosp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1d1\">Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s not yet re<span class=\"_ _0\"></span>ady for us<span class=\"_ _0\"></span>e are not a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed bu<span class=\"_ _0\"></span>t are subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to annual imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent revi<span class=\"_ _0\"></span>ews<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls15 wsf gs1d3\">Amortisation<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1d4\">Amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n is charge<span class=\"_ _0\"></span>d to sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s in the inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent over t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timated u<span class=\"_ _0\"></span>seful e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls11 wsb gs1d5\">lives<span class=\"_ _3\"></span> as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1d6\">Computer sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>re   <span class=\"_ _125\"> </span>3<span class=\"_ _0\"></span>\u20137 years st<span class=\"_ _0\"></span>raight line<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs1d7\">C<span class=\"_ _3\"></span>ustomer relations<span class=\"_ _3\"></span>hips <span class=\"_ _122\"> </span>1<span class=\"_ _3\"></span>0 years systematic<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1d8\">Brand nam<span class=\"_ _0\"></span>e <span class=\"_ _4c\"> </span> <span class=\"_ _125\"> </span>5 year<span class=\"_ _0\"></span>s sy<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>matic<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls20 ws49 gs1d9\">Know-<span class=\"_ _0\"></span>how <span class=\"_ _e7\"> </span> <span class=\"_ _75\"> </span>10 years straight line<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1da\">Amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n on ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as in th<span class=\"_ _0\"></span>e cour<span class=\"_ _0\"></span>se of cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion com<span class=\"_ _0\"></span>mence<span class=\"_ _0\"></span>s whe<span class=\"_ _0\"></span>n the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>ady for t<span class=\"_ _0\"></span>heir inten<span class=\"_ _0\"></span>ded us<span class=\"_ _0\"></span>e, the po<span class=\"_ _0\"></span>int </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1db\">at whic<span class=\"_ _0\"></span>h they are re<span class=\"_ _0\"></span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed from a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the cour<span class=\"_ _0\"></span>se of co<span class=\"_ _0\"></span>nstr<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tion, o<span class=\"_ _0\"></span>n the s<span class=\"_ _0\"></span>ame ba<span class=\"_ _0\"></span>sis as oth<span class=\"_ _0\"></span>er as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of that cl<span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls1f ws1a gs1dd\">Research &amp;<span class=\"_ _3\"></span> Dev<span class=\"_ _3\"></span>elopment<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1de\">Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nditure o<span class=\"_ _0\"></span>n rese<span class=\"_ _0\"></span>arch ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aken with t<span class=\"_ _0\"></span>he pros<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>t of g<span class=\"_ _0\"></span>aining ne<span class=\"_ _0\"></span>w scie<span class=\"_ _0\"></span>ntific o<span class=\"_ _0\"></span>r techni<span class=\"_ _0\"></span>cal kn<span class=\"_ _0\"></span>owl<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e and und<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anding, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1df\">is<span class=\"_ gs34\"> </span>reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent as an e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse as in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1b ws1 gs1e0\">Devel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement a<span class=\"_ _0\"></span>s an ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e as incur<span class=\"_ _0\"></span>red unl<span class=\"_ _0\"></span>ess i<span class=\"_ _0\"></span>t mee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>ll the cr<span class=\"_ _0\"></span>iteria to b<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sed </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1b ws1 gs1e1\">unde<span class=\"_ _0\"></span>r IA<span class=\"_ _0\"></span>S 3<span class=\"_ _0\"></span>8 \u2013 Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing techni<span class=\"_ _0\"></span>cal fea<span class=\"_ _0\"></span>sibilit<span class=\"_ _0\"></span>y of co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>ting the a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et, intenti<span class=\"_ _0\"></span>on to comp<span class=\"_ _0\"></span>lete, prob<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y of fu<span class=\"_ _0\"></span>ture </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1b ws1 gs1e2\">econ<span class=\"_ _0\"></span>omic b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s, the avai<span class=\"_ _0\"></span>labilit<span class=\"_ _0\"></span>y of re<span class=\"_ _0\"></span>source<span class=\"_ _0\"></span>s to compl<span class=\"_ _0\"></span>ete and th<span class=\"_ _0\"></span>e abilit<span class=\"_ _0\"></span>y to re<span class=\"_ _0\"></span>liabl<span class=\"_ _0\"></span>y measure e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>ted to the d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span></div>Basis of consolida<span class=\"_ _3\"></span>tion<span class=\"_ _295\"> </span>Subsidiaries<span class=\"_ _295\"> </span>Subsidi<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span>s are entit<span class=\"_ _0\"></span>ies cont<span class=\"_ _0\"></span>rolle<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up. The G<span class=\"_ _0\"></span>roup contro<span class=\"_ _0\"></span>ls an enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y when i<span class=\"_ _0\"></span>t is ex<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>ed to, or has ri<span class=\"_ _0\"></span>ghts to, var<span class=\"_ _0\"></span>iable re<span class=\"_ _0\"></span>turns from it<span class=\"_ _0\"></span>s invol<span class=\"_ _0\"></span>veme<span class=\"_ _0\"></span>nt with t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee and c<span class=\"_ _0\"></span>an af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>ose re<span class=\"_ _0\"></span>turns thro<span class=\"_ _0\"></span>ugh it<span class=\"_ _0\"></span>s po<span class=\"_ _0\"></span>wer over t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee. Thi<span class=\"_ _0\"></span>s can b<span class=\"_ _0\"></span>e deter<span class=\"_ _0\"></span>mine<span class=\"_ _0\"></span>d eithe<span class=\"_ _0\"></span>r by<span class=\"_ gs34\"> </span>the Gro<span class=\"_ _0\"></span>up\u2019s owner<span class=\"_ _0\"></span>ship pe<span class=\"_ _0\"></span>rcentag<span class=\"_ _0\"></span>e or by th<span class=\"_ _0\"></span>e terms of t<span class=\"_ _0\"></span>he shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er agre<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Whe<span class=\"_ _0\"></span>re there i<span class=\"_ _0\"></span>s dee<span class=\"_ _0\"></span>med to b<span class=\"_ _0\"></span>e an abili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y to affe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t the<span class=\"_ gs34\"> </span>retur<span class=\"_ _0\"></span>n, inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s are co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fro<span class=\"_ _0\"></span>m the date th<span class=\"_ _0\"></span>at abilit<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>mmence<span class=\"_ _0\"></span>s until th<span class=\"_ _0\"></span>e date that it ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s. The a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion me<span class=\"_ _0\"></span>tho<span class=\"_ _0\"></span>d is use<span class=\"_ _0\"></span>d to account for busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinat<span class=\"_ _0\"></span>ions. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on date fair value of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n trans<span class=\"_ _0\"></span>ferred, t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt of any non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s in the a<span class=\"_ _0\"></span>cquiree a<span class=\"_ _0\"></span>nd the ne<span class=\"_ _0\"></span>t of the acq<span class=\"_ _0\"></span>uisiti<span class=\"_ _0\"></span>on date fair values o<span class=\"_ _0\"></span>f the id<span class=\"_ _0\"></span>entifia<span class=\"_ _0\"></span>ble as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>cquired, in<span class=\"_ _0\"></span>cluding int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>les, a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s assum<span class=\"_ _0\"></span>ed, inclu<span class=\"_ _0\"></span>ding contin<span class=\"_ _0\"></span>gent liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s as req<span class=\"_ _0\"></span>uired by IF<span class=\"_ _0\"></span>RS 3. I<span class=\"_ _0\"></span>f this dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nce is ne<span class=\"_ _0\"></span>gative, th<span class=\"_ _0\"></span>e amount is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed d<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>y in the Consoli<span class=\"_ _0\"></span>dated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>A non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st is th<span class=\"_ _0\"></span>e prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of t<span class=\"_ _0\"></span>he subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y owne<span class=\"_ _0\"></span>d by shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l to the Group. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s at the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion date is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d as the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>control<span class=\"_ _0\"></span>ling interes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s\u2019 prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onate share of n<span class=\"_ _0\"></span>et ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s of the acquire<span class=\"_ _0\"></span>e or at fair valu<span class=\"_ _0\"></span>e. The cho<span class=\"_ _0\"></span>ice of me<span class=\"_ _0\"></span>asurem<span class=\"_ _0\"></span>ent basis i<span class=\"_ _0\"></span>s deter<span class=\"_ _0\"></span>mined o<span class=\"_ _0\"></span>n an acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>by-<span class=\"_ _0\"></span>acquisi<span class=\"_ _0\"></span>tion b<span class=\"_ _0\"></span>asis as p<span class=\"_ _0\"></span>ermi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 3. Financia<span class=\"_ _0\"></span>l deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ves in pla<span class=\"_ _0\"></span>ce over the re<span class=\"_ _0\"></span>maining e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y of an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y are ta<span class=\"_ _0\"></span>ken into account when c<span class=\"_ _0\"></span>alcul<span class=\"_ _0\"></span>ating the p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nate share of<span class=\"_ gs34\"> </span>the non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling interes<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span>Any contin<span class=\"_ _0\"></span>gent cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value at t<span class=\"_ _0\"></span>he date of acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s to the fair valu<span class=\"_ _0\"></span>e of conting<span class=\"_ _0\"></span>ent consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the Conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement.<span class=\"_ _295\"> </span>Cost<span class=\"_ _0\"></span>s related to t<span class=\"_ _0\"></span>he acquisi<span class=\"_ _0\"></span>tion, ot<span class=\"_ _0\"></span>her than t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>ted wit<span class=\"_ _0\"></span>h the is<span class=\"_ _0\"></span>sue of de<span class=\"_ _0\"></span>bt, tha<span class=\"_ _0\"></span>t the Grou<span class=\"_ _0\"></span>p incur<span class=\"_ _0\"></span>s in conne<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion w<span class=\"_ _0\"></span>ith a bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s combinat<span class=\"_ _0\"></span>ion are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>d as incur<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span>No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling inter<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies are d<span class=\"_ _0\"></span>istin<span class=\"_ _0\"></span>guishe<span class=\"_ _0\"></span>d from th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able to h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>ers of t<span class=\"_ _0\"></span>he Parent. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s the valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e date contro<span class=\"_ _0\"></span>l comme<span class=\"_ _0\"></span>nces, a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted for the no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling i<span class=\"_ _0\"></span>nteres<span class=\"_ _0\"></span>ts\u2019 s<span class=\"_ _0\"></span>hare of any subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s in equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>ries a<span class=\"_ _0\"></span>re st<span class=\"_ _0\"></span>ated at cos<span class=\"_ _0\"></span>t le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the valu<span class=\"_ _0\"></span>e of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciat<span class=\"_ _0\"></span>ed un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aki<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>s An as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate is an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y over w<span class=\"_ _0\"></span>hich the G<span class=\"_ _0\"></span>roup has si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant influ<span class=\"_ _0\"></span>ence and t<span class=\"_ _0\"></span>hat is neit<span class=\"_ _0\"></span>her a sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>or an intere<span class=\"_ _0\"></span>st in a j<span class=\"_ _0\"></span>oint arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Signif<span class=\"_ _0\"></span>icant inf<span class=\"_ _0\"></span>luence is t<span class=\"_ _0\"></span>he pow<span class=\"_ _0\"></span>er to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial and op<span class=\"_ _0\"></span>eratin<span class=\"_ _0\"></span>g poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>cisions o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tee bu<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re the Grou<span class=\"_ _0\"></span>p do<span class=\"_ _0\"></span>es not have co<span class=\"_ _0\"></span>ntrol or j<span class=\"_ _0\"></span>oint contro<span class=\"_ _0\"></span>l over tho<span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s and as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>ties of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d in the co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s using th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d of accounting. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates a<span class=\"_ _0\"></span>re car<span class=\"_ _0\"></span>ried i<span class=\"_ _0\"></span>n the bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at cos<span class=\"_ _0\"></span>t as adj<span class=\"_ _0\"></span>usted fo<span class=\"_ _0\"></span>r pos<span class=\"_ _0\"></span>t-acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n change<span class=\"_ _0\"></span>s in the Gro<span class=\"_ _0\"></span>up\u2019s share of the n<span class=\"_ _0\"></span>et as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ociate, le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the va<span class=\"_ _0\"></span>lue of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent. A<span class=\"_ _0\"></span>ny goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n is includ<span class=\"_ _0\"></span>ed in the c<span class=\"_ _0\"></span>arr<span class=\"_ _1\"></span>ying values of th<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>. Impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt is recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d when t<span class=\"_ _0\"></span>here is o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce that a lo<span class=\"_ _0\"></span>ss eve<span class=\"_ _0\"></span>nt (or events) has aris<span class=\"_ _0\"></span>en whi<span class=\"_ _0\"></span>ch ad<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ely im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the fu<span class=\"_ _0\"></span>ture ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _0\"></span>s from t<span class=\"_ _0\"></span>he net inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent and th<span class=\"_ _0\"></span>erefore p<span class=\"_ _0\"></span>rovid<span class=\"_ _0\"></span>es ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce of impair<span class=\"_ _0\"></span>ment. Obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve evid<span class=\"_ _0\"></span>ence inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>s obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le dat<span class=\"_ _0\"></span>a abou<span class=\"_ _0\"></span>t the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate that co<span class=\"_ _0\"></span>mes to th<span class=\"_ _0\"></span>e Group\u2019s atte<span class=\"_ _0\"></span>ntion cove<span class=\"_ _0\"></span>ring th<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>s event<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>scrib<span class=\"_ _0\"></span>ed in IA<span class=\"_ _0\"></span>S 28 I<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in A<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iates and J<span class=\"_ _0\"></span>oint Ventures p<span class=\"_ _0\"></span>aragraph<span class=\"_ _0\"></span>s 4<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>A to 4<span class=\"_ _5\"></span>1C<span class=\"_ _3\"></span>. Where o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s, an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>t is per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med w<span class=\"_ _0\"></span>here<span class=\"_ _0\"></span>by the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt is compar<span class=\"_ _0\"></span>ed to the re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le amo<span class=\"_ _0\"></span>unt (high<span class=\"_ _0\"></span>er of value in u<span class=\"_ _0\"></span>se and fair va<span class=\"_ _0\"></span>lue les<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell).<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s share of the p<span class=\"_ _0\"></span>ost-t<span class=\"_ _0\"></span>ax prof<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>ses) of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates is in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the Conso<span class=\"_ _0\"></span>lidated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. I<span class=\"_ _0\"></span>f the Gro<span class=\"_ _0\"></span>up\u2019s share of los<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>n an ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>te equals o<span class=\"_ _0\"></span>r excee<span class=\"_ _0\"></span>ds it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate, the Grou<span class=\"_ _0\"></span>p doe<span class=\"_ _0\"></span>s not re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>e fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>, unle<span class=\"_ _0\"></span>ss it has in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d lega<span class=\"_ _0\"></span>l or cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns to do so o<span class=\"_ _0\"></span>r made p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on beh<span class=\"_ _0\"></span>alf of the a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate. Unrea<span class=\"_ _0\"></span>lise<span class=\"_ _0\"></span>d gains aris<span class=\"_ _0\"></span>ing from tran<span class=\"_ _0\"></span>sac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons wi<span class=\"_ _0\"></span>th ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are elim<span class=\"_ _0\"></span>inated to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent of the G<span class=\"_ _0\"></span>roup\u2019s interest in t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Interest<span class=\"_ _0\"></span>s in joint<span class=\"_ _3\"></span> arrangement<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>A joint ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment is a contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual arran<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent whe<span class=\"_ _0\"></span>reby th<span class=\"_ _0\"></span>e Group and ot<span class=\"_ _0\"></span>her pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ties u<span class=\"_ _0\"></span>nder<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ake an econ<span class=\"_ _0\"></span>omic a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y that is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to<span class=\"_ gs34\"> </span>joint contr<span class=\"_ _0\"></span>ol. Jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts are e<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r joint o<span class=\"_ _0\"></span>perati<span class=\"_ _0\"></span>ons or j<span class=\"_ _0\"></span>oint venture<span class=\"_ _0\"></span>s. Joint<span class=\"_ _3\"></span> operations<span class=\"_ _295\"> </span>A joint o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ion is a jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt wher<span class=\"_ _0\"></span>eby the p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s that have jo<span class=\"_ _0\"></span>int control have t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>hts to th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, and o<span class=\"_ _0\"></span>bligat<span class=\"_ _0\"></span>ions for the<span class=\"_ gs34\"> </span>liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s, rela<span class=\"_ _0\"></span>ting to the ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment or ot<span class=\"_ _0\"></span>her fac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ances in<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>te that this is t<span class=\"_ _0\"></span>he cas<span class=\"_ _0\"></span>e. The G<span class=\"_ _0\"></span>roup\u2019s share of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, revenue, ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nses a<span class=\"_ _0\"></span>nd cas<span class=\"_ _0\"></span>h flow<span class=\"_ _0\"></span>s is comb<span class=\"_ _0\"></span>ined w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e equiv<span class=\"_ _0\"></span>alent ite<span class=\"_ _0\"></span>ms in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on a line<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>by<span class=\"_ _0\"></span>-lin<span class=\"_ _0\"></span>e basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons e<span class=\"_ _0\"></span>limin<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d on co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>olid<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span>Intrag<span class=\"_ _0\"></span>roup bala<span class=\"_ _0\"></span>nces and t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>, and any unreal<span class=\"_ _0\"></span>ised g<span class=\"_ _0\"></span>ains and lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es or in<span class=\"_ _0\"></span>come and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s arisin<span class=\"_ _0\"></span>g from intrag<span class=\"_ _0\"></span>roup trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons, are eliminated in p<span class=\"_ _0\"></span>repar<span class=\"_ _0\"></span>ing the cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d financial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Finan<span class=\"_ _0\"></span>cial a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld a<span class=\"_ _0\"></span>t fair val<span class=\"_ _0\"></span>ue th<span class=\"_ _0\"></span>rou<span class=\"_ _0\"></span>gh pr<span class=\"_ _0\"></span>ofit a<span class=\"_ _0\"></span>nd lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t fair value thro<span class=\"_ _0\"></span>ugh profi<span class=\"_ _0\"></span>t and lo<span class=\"_ _0\"></span>ss comp<span class=\"_ _0\"></span>rise inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in unqu<span class=\"_ _0\"></span>oted comp<span class=\"_ _0\"></span>anie<span class=\"_ _0\"></span>s and conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oans mad<span class=\"_ _0\"></span>e to<span class=\"_ gs34\"> </span>ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in unq<span class=\"_ _0\"></span>uoted com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s are init<span class=\"_ _0\"></span>ially c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed at fair valu<span class=\"_ _0\"></span>e, where ne<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r control n<span class=\"_ _0\"></span>or signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt influen<span class=\"_ _0\"></span>ce is held. T<span class=\"_ _0\"></span>he ini<span class=\"_ _0\"></span>tial fair valu<span class=\"_ _0\"></span>e is de<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>d to be at cos<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are at arm\u2019s lengt<span class=\"_ _0\"></span>h. Th<span class=\"_ _0\"></span>ey are rem<span class=\"_ _0\"></span>easured a<span class=\"_ _0\"></span>t subse<span class=\"_ _0\"></span>quent repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting date<span class=\"_ _0\"></span>s to fair value w<span class=\"_ _0\"></span>ith any chang<span class=\"_ _0\"></span>es re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs228\">Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s that are com<span class=\"_ _0\"></span>poun<span class=\"_ _0\"></span>d financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s fro<span class=\"_ _0\"></span>m the ho<span class=\"_ _0\"></span>lder<span class=\"_ _0\"></span>\u2019s per<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive are a<span class=\"_ _0\"></span>ccounted for un<span class=\"_ _0\"></span>der I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Unde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>RS 9 </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs229\">financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are hel<span class=\"_ _0\"></span>d at eith<span class=\"_ _0\"></span>er amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>, fair value t<span class=\"_ _0\"></span>hrough oth<span class=\"_ _0\"></span>er comp<span class=\"_ _0\"></span>rehensi<span class=\"_ _0\"></span>ve incom<span class=\"_ _0\"></span>e (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI\u2019) or fair va<span class=\"_ _0\"></span>lue throu<span class=\"_ _0\"></span>gh </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs22a\">profit<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>s (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TP<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019). In mak<span class=\"_ _0\"></span>ing the as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent the Company<span class=\"_ _0\"></span>\u2019s busines<span class=\"_ _0\"></span>s mo<span class=\"_ _0\"></span>del an<span class=\"_ _0\"></span>d the contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual terms a<span class=\"_ _0\"></span>re ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>gainst </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs22b\">the<span class=\"_ gs34\"> </span>cond<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>ns in IF<span class=\"_ _0\"></span>RS 9. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>e condit<span class=\"_ _0\"></span>ions for h<span class=\"_ _0\"></span>oldin<span class=\"_ _0\"></span>g an ass<span class=\"_ _0\"></span>et at am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed cos<span class=\"_ _0\"></span>t are not m<span class=\"_ _0\"></span>et and w<span class=\"_ _0\"></span>here no e<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on is ma<span class=\"_ _0\"></span>de </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs22c\">to<span class=\"_ gs34\"> </span>measure a<span class=\"_ _0\"></span>t F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI, F<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>L is the d<span class=\"_ _0\"></span>efault.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs22d\">At initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value. T<span class=\"_ _0\"></span>his is as<span class=\"_ _0\"></span>sumed to b<span class=\"_ _0\"></span>e the tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion pr<span class=\"_ _0\"></span>ice unle<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>ere is evi<span class=\"_ _0\"></span>den<span class=\"_ _0\"></span>ce </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs22e\">to<span class=\"_ gs34\"> </span>the<span class=\"_ gs34\"> </span>contrar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs22f\">All tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s related to f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>signate<span class=\"_ _0\"></span>d as at fair value t<span class=\"_ _0\"></span>hrough pr<span class=\"_ _0\"></span>ofit and l<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>ed as incu<span class=\"_ _0\"></span>rred. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs230\">Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in u<span class=\"_ _0\"></span>nquote<span class=\"_ _0\"></span>d compani<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>nver<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e loa<span class=\"_ _0\"></span>ns are clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 3 in th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l hierarchy b<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>use th<span class=\"_ _0\"></span>ere are no </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs231\">obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le market inpu<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>. Fo<span class=\"_ _0\"></span>r thes<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s uno<span class=\"_ _0\"></span>bse<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e input<span class=\"_ _0\"></span>s are us<span class=\"_ _0\"></span>ed to me<span class=\"_ _0\"></span>asure the ra<span class=\"_ _0\"></span>nge of fair valu<span class=\"_ _0\"></span>es, usi<span class=\"_ _0\"></span>ng an incom<span class=\"_ _0\"></span>e appro<span class=\"_ _0\"></span>ach </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs232\">to conver<span class=\"_ _0\"></span>t future c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows i<span class=\"_ _0\"></span>nto prese<span class=\"_ _0\"></span>nt values<span class=\"_ _0\"></span>. Inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s into the valuat<span class=\"_ _0\"></span>ion mo<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l includ<span class=\"_ _0\"></span>e both Gro<span class=\"_ _0\"></span>up forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts fro<span class=\"_ _0\"></span>m the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs233\">investe<span class=\"_ _0\"></span>e, with co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>n given to p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce agains<span class=\"_ _0\"></span>t tech<span class=\"_ _0\"></span>nical a<span class=\"_ _0\"></span>nd comme<span class=\"_ _0\"></span>rcial mile<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>nes. W<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>re there is i<span class=\"_ _0\"></span>nsuf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent informati<span class=\"_ _0\"></span>on </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs234\">to deter<span class=\"_ _0\"></span>mine fair valu<span class=\"_ _0\"></span>e or the<span class=\"_ _0\"></span>re is a wid<span class=\"_ _0\"></span>e range of p<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>sible fair v<span class=\"_ _0\"></span>alue me<span class=\"_ _0\"></span>asures<span class=\"_ _0\"></span>, and cos<span class=\"_ _0\"></span>t repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate in tha<span class=\"_ _0\"></span>t range, the<span class=\"_ _0\"></span>n, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs235\">as per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, cost w<span class=\"_ _0\"></span>ill continu<span class=\"_ _0\"></span>e to be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y for fair va<span class=\"_ _0\"></span>lue. Cost will n<span class=\"_ _0\"></span>ot be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>, at the ba<span class=\"_ _0\"></span>lance she<span class=\"_ _0\"></span>et </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs236\">date, there is a<span class=\"_ _0\"></span>n ident<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d change in v<span class=\"_ _0\"></span>alue, whic<span class=\"_ _0\"></span>h could be i<span class=\"_ _0\"></span>llustrate<span class=\"_ _0\"></span>d by signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance var<span class=\"_ _0\"></span>iatio<span class=\"_ _0\"></span>ns to plan or th<span class=\"_ _0\"></span>e value im<span class=\"_ _0\"></span>plied </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs237\">by subse<span class=\"_ _0\"></span>quent fu<span class=\"_ _0\"></span>nding roun<span class=\"_ _0\"></span>ds or oth<span class=\"_ _0\"></span>er equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2b4\">Inventor<span class=\"_ _0\"></span>ies are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at the l<span class=\"_ _0\"></span>ower of cos<span class=\"_ _0\"></span>t and ne<span class=\"_ _0\"></span>t realis<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e value. Th<span class=\"_ _0\"></span>e cost of i<span class=\"_ _0\"></span>nventorie<span class=\"_ _0\"></span>s is bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he fir<span class=\"_ _0\"></span>st-<span class=\"_ _0\"></span>in, firs<span class=\"_ _0\"></span>t-<span class=\"_ _0\"></span>out pr<span class=\"_ _0\"></span>incipl<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2b5\">and inclu<span class=\"_ _0\"></span>des e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditur<span class=\"_ _0\"></span>e incurre<span class=\"_ _0\"></span>d in acquir<span class=\"_ _0\"></span>ing the invento<span class=\"_ _0\"></span>ries a<span class=\"_ _0\"></span>nd bring<span class=\"_ _0\"></span>ing them to t<span class=\"_ _0\"></span>heir ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing lo<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on and co<span class=\"_ _0\"></span>nditi<span class=\"_ _0\"></span>on. Th<span class=\"_ _0\"></span>e cost of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2b6\">finishe<span class=\"_ _0\"></span>d go<span class=\"_ _0\"></span>ods an<span class=\"_ _0\"></span>d work in p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ss comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s raw materi<span class=\"_ _0\"></span>als, dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t labo<span class=\"_ _0\"></span>ur<span class=\"_ _3\"></span>, other dire<span class=\"_ _0\"></span>ct co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s and re<span class=\"_ _0\"></span>lated pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on over<span class=\"_ _0\"></span>heads </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2b7\">(alloca<span class=\"_ _0\"></span>ted bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he high<span class=\"_ _0\"></span>er of ac<span class=\"_ _0\"></span>tual an<span class=\"_ _0\"></span>d norm<span class=\"_ _0\"></span>al produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion l<span class=\"_ _0\"></span>evels). Cost is cal<span class=\"_ _0\"></span>culated usi<span class=\"_ _0\"></span>ng the s<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>dard cos<span class=\"_ _0\"></span>t meth<span class=\"_ _0\"></span>od. N<span class=\"_ _0\"></span>et real<span class=\"_ _0\"></span>isab<span class=\"_ _0\"></span>le </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2b8\">value is th<span class=\"_ _0\"></span>e es<span class=\"_ _0\"></span>timated s<span class=\"_ _0\"></span>elling p<span class=\"_ _0\"></span>rice in th<span class=\"_ _0\"></span>e ordinar<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>urs<span class=\"_ _0\"></span>e of busin<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>, les<span class=\"_ _0\"></span>s the e<span class=\"_ _0\"></span>stimate<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>ts of co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd sell<span class=\"_ _0\"></span>ing ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2b9\">In ca<span class=\"_ _0\"></span>lculatin<span class=\"_ _0\"></span>g the es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d sell<span class=\"_ _0\"></span>ing price, a numb<span class=\"_ _0\"></span>er of fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s are t<span class=\"_ _0\"></span>aken into account, inclu<span class=\"_ _0\"></span>ding the a<span class=\"_ _0\"></span>ge of th<span class=\"_ _0\"></span>e inventor<span class=\"_ _0\"></span>y, customer o<span class=\"_ _0\"></span>rder </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2ba\">profile<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e qualit<span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>tatus<span class=\"_ _0\"></span>, alterna<span class=\"_ _0\"></span>tive rou<span class=\"_ _0\"></span>tes to market and o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns to repro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s. Wh<span class=\"_ _0\"></span>ere the n<span class=\"_ _0\"></span>et realis<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e value is b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w the cos<span class=\"_ _0\"></span>t of the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2bb\">inventor<span class=\"_ _0\"></span>y a prov<span class=\"_ _0\"></span>isio<span class=\"_ _0\"></span>n is mad<span class=\"_ _0\"></span>e to write d<span class=\"_ _0\"></span>own t<span class=\"_ _0\"></span>he inventor<span class=\"_ _0\"></span>y to th<span class=\"_ _0\"></span>e net rea<span class=\"_ _0\"></span>lisab<span class=\"_ _0\"></span>le valu<span class=\"_ _0\"></span>e which i<span class=\"_ _0\"></span>s exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>ed to the pr<span class=\"_ _0\"></span>ofit and l<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>ccount. If </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls6d ws1 gs2bc\">subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly the va<span class=\"_ _0\"></span>lue realis<span class=\"_ _0\"></span>ed fro<span class=\"_ _0\"></span>m the inventor<span class=\"_ _1\"></span>y is above the n<span class=\"_ _0\"></span>et realis<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e value th<span class=\"_ _0\"></span>e provis<span class=\"_ _0\"></span>ion is w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten ba<span class=\"_ _0\"></span>ck to the prof<span class=\"_ _0\"></span>it and lo<span class=\"_ _0\"></span>ss a<span class=\"_ _0\"></span>ccount.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2cf\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es are am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s due fro<span class=\"_ _0\"></span>m custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s for go<span class=\"_ _0\"></span>ods s<span class=\"_ _0\"></span>old in t<span class=\"_ _0\"></span>he ordina<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y cour<span class=\"_ _0\"></span>se of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2d0\">T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed ini<span class=\"_ _0\"></span>tially a<span class=\"_ _0\"></span>t fair value. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt to initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion th<span class=\"_ _0\"></span>ey are me<span class=\"_ _0\"></span>asured at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sed co<span class=\"_ _0\"></span>st </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2d1\">using the e<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>tive inte<span class=\"_ _0\"></span>rest m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying am<span class=\"_ _0\"></span>ount of th<span class=\"_ _0\"></span>ese b<span class=\"_ _0\"></span>alances a<span class=\"_ _0\"></span>pprox<span class=\"_ _0\"></span>imates to fair valu<span class=\"_ _0\"></span>e due </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2d2\">to<span class=\"_ gs34\"> </span>the sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t maturit<span class=\"_ _0\"></span>y of a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2d3\">Allo<span class=\"_ _0\"></span>wances a<span class=\"_ _0\"></span>re cal<span class=\"_ _0\"></span>culated by re<span class=\"_ _0\"></span>ference to cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to be incu<span class=\"_ _0\"></span>rred ove<span class=\"_ _0\"></span>r the lifet<span class=\"_ _0\"></span>ime of th<span class=\"_ _0\"></span>e recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e using the s<span class=\"_ _0\"></span>implifi<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2d4\">appro<span class=\"_ _0\"></span>ach, as d<span class=\"_ _0\"></span>esc<span class=\"_ _0\"></span>ribe<span class=\"_ _0\"></span>d in note 16.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2d6\">Borr<span class=\"_ _0\"></span>owings a<span class=\"_ _0\"></span>re reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d initiall<span class=\"_ _0\"></span>y at fair value, w<span class=\"_ _0\"></span>hich equa<span class=\"_ _0\"></span>ls the pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds rece<span class=\"_ _0\"></span>ived l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s att<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. Foll<span class=\"_ _0\"></span>owing t<span class=\"_ _0\"></span>he </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2d7\">initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion, b<span class=\"_ _0\"></span>orro<span class=\"_ _0\"></span>wings ar<span class=\"_ _0\"></span>e subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly hel<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost.<span class=\"_ _295\"> </span> </div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls10 wsa gs2e4\">Derivative financial instru<span class=\"_ _0\"></span>ments and he<span class=\"_ _0\"></span>dging act<span class=\"_ _0\"></span>ivities<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls22 ws1 gs2e5\">Deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ve financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s are pr<span class=\"_ _0\"></span>imaril<span class=\"_ _0\"></span>y used b<span class=\"_ _0\"></span>y the Grou<span class=\"_ _0\"></span>p to manage i<span class=\"_ _0\"></span>ts e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to chang<span class=\"_ _0\"></span>es in fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge rate<span class=\"_ _0\"></span>s relating to ove<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls22 ws1 gs2e6\">sal<span class=\"_ _0\"></span>es and pu<span class=\"_ _0\"></span>rchase<span class=\"_ _0\"></span>s. In a<span class=\"_ _0\"></span>ccordance w<span class=\"_ _0\"></span>ith it<span class=\"_ _0\"></span>s tre<span class=\"_ _0\"></span>asur<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>olic<span class=\"_ _0\"></span>y, the Group do<span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ot hold o<span class=\"_ _0\"></span>r issu<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s for tra<span class=\"_ _0\"></span>ding pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2e7\">The G<span class=\"_ _0\"></span>roup he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s a prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of it<span class=\"_ _0\"></span>s net fore<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>st s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, purchas<span class=\"_ _0\"></span>es and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s whic<span class=\"_ _0\"></span>h are den<span class=\"_ _0\"></span>ominate<span class=\"_ _0\"></span>d in a foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y (cas<span class=\"_ _0\"></span>h flow </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2e8\">hed<span class=\"_ _0\"></span>ge) using for<span class=\"_ _0\"></span>ward e<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard is res<span class=\"_ _0\"></span>ponsi<span class=\"_ _0\"></span>ble for s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y whi<span class=\"_ _0\"></span>ch is det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d overl<span class=\"_ _0\"></span>eaf. The po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2e9\">is<span class=\"_ gs34\"> </span>revi<span class=\"_ _0\"></span>ewed an<span class=\"_ _0\"></span>d appro<span class=\"_ _0\"></span>ved annuall<span class=\"_ _0\"></span>y by the B<span class=\"_ _0\"></span>oard. H<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing is onl<span class=\"_ _0\"></span>y appli<span class=\"_ _0\"></span>ed for th<span class=\"_ _0\"></span>e mos<span class=\"_ _0\"></span>t signif<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>nt currenc<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re revi<span class=\"_ _0\"></span>ewed </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2ea\">annually a<span class=\"_ _0\"></span>longs<span class=\"_ _0\"></span>ide th<span class=\"_ _0\"></span>e poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024 the currenci<span class=\"_ _0\"></span>es he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d were US D<span class=\"_ _0\"></span>ollar an<span class=\"_ _0\"></span>d Euro (F<span class=\"_ _0\"></span>Y 2023: US Dollar an<span class=\"_ _0\"></span>d Euro)<span class=\"_ _3\"></span>. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2eb\">At the incept<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the Grou<span class=\"_ _0\"></span>p docu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s the re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rument<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d hedg<span class=\"_ _0\"></span>ed ite<span class=\"_ _0\"></span>ms includi<span class=\"_ _0\"></span>ng </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2ec\">whet<span class=\"_ _0\"></span>her or n<span class=\"_ _0\"></span>ot a net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on is b<span class=\"_ _0\"></span>eing he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d. A conclusi<span class=\"_ _0\"></span>on is rea<span class=\"_ _0\"></span>ched a<span class=\"_ _0\"></span>s to whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion q<span class=\"_ _0\"></span>ualifi<span class=\"_ _0\"></span>es as a c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>w hedg<span class=\"_ _0\"></span>e. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2ed\">Det<span class=\"_ _0\"></span>ails on h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n are show<span class=\"_ _0\"></span>n bel<span class=\"_ _0\"></span>ow.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs2ee\">Ca<span class=\"_ _0\"></span>sh fl<span class=\"_ _0\"></span>ow he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2ef\">A<span class=\"_ _0\"></span>s per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9 B.6.6<span class=\"_ _0\"></span>.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>, the Group d<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>gnates ove<span class=\"_ _0\"></span>rall net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>ons as he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>ed items w<span class=\"_ _0\"></span>hen:</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs2f0\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2f1\">trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s are manag<span class=\"_ _0\"></span>ed as ne<span class=\"_ _0\"></span>t posi<span class=\"_ _0\"></span>tions fo<span class=\"_ _0\"></span>r risk mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s; </div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs2f2\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2f3\">the he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s are for forei<span class=\"_ _0\"></span>gn curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y risk<span class=\"_ _0\"></span>s; and </div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs2f4\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2f5\">the init<span class=\"_ _0\"></span>ial hed<span class=\"_ _0\"></span>ge d<span class=\"_ _0\"></span>esignat<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n set ou<span class=\"_ _0\"></span>t how th<span class=\"_ _0\"></span>e items wi<span class=\"_ _0\"></span>thin the n<span class=\"_ _0\"></span>et po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n will af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2f6\">The G<span class=\"_ _0\"></span>roup als<span class=\"_ _0\"></span>o do<span class=\"_ _0\"></span>cument<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt, bot<span class=\"_ _0\"></span>h at hed<span class=\"_ _0\"></span>ge ince<span class=\"_ _0\"></span>ption a<span class=\"_ _0\"></span>nd on an on<span class=\"_ _0\"></span>goin<span class=\"_ _0\"></span>g basis, o<span class=\"_ _0\"></span>f whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>es that are us<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2f7\">in<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ging trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve in of<span class=\"_ _0\"></span>fs<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting chang<span class=\"_ _0\"></span>es in c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows of h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed item<span class=\"_ _0\"></span>s. </div><div class=\"t m6 hb ff2c fs7 fc4 sc0 ls79 ws1 gs2f8\">The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re initiall<span class=\"_ _0\"></span>y reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d at fair value, wi<span class=\"_ _0\"></span>th mos<span class=\"_ _0\"></span>t havin<span class=\"_ _0\"></span>g maturit<span class=\"_ _0\"></span>ies of l<span class=\"_ _0\"></span>ess t<span class=\"_ _0\"></span>han one ye<span class=\"_ _0\"></span>ar af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2f9\">Whe<span class=\"_ _0\"></span>re a der<span class=\"_ _0\"></span>ivati<span class=\"_ _0\"></span>ve financi<span class=\"_ _0\"></span>al inst<span class=\"_ _0\"></span>rument i<span class=\"_ _0\"></span>s desi<span class=\"_ _0\"></span>gnated as a h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e of the var<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s of a recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et or lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, or a </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2fa\">highly p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>ble fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion o<span class=\"_ _0\"></span>f change<span class=\"_ _0\"></span>s in fair value is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y vi<span class=\"_ _0\"></span>a the Consoli<span class=\"_ _0\"></span>dated s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2fb\">of compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve income. T<span class=\"_ _0\"></span>he gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s relatin<span class=\"_ _0\"></span>g to the inef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n is reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent, thro<span class=\"_ _0\"></span>ugh </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs2fc\">sales, marketi<span class=\"_ _3\"></span>ng and admi<span class=\"_ _3\"></span>nistrative expenses.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2fd\">The re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n of any cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y is alig<span class=\"_ _0\"></span>ned to th<span class=\"_ _0\"></span>e timing of th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>ting t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2fe\">st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt and is clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as foll<span class=\"_ _0\"></span>ows:</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs2ff\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs300\">hed<span class=\"_ _0\"></span>ging of a net p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion \u2013 th<span class=\"_ _0\"></span>e cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s transfer<span class=\"_ _0\"></span>red fro<span class=\"_ _0\"></span>m equit<span class=\"_ _0\"></span>y is s<span class=\"_ _0\"></span>epa<span class=\"_ _0\"></span>rately pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d on the fa<span class=\"_ _0\"></span>ce of the incom<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs301\">st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt within g<span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es on fore<span class=\"_ _0\"></span>ign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y net h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt revaluati<span class=\"_ _0\"></span>ons pri<span class=\"_ _0\"></span>or to the s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment date a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs302\">in<span class=\"_ gs34\"> </span>sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s; and</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs303\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs304\">other c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow hed<span class=\"_ _0\"></span>ges \u2013 c<span class=\"_ _0\"></span>umulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y at the t<span class=\"_ _0\"></span>ime w<span class=\"_ _0\"></span>hen the fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion o<span class=\"_ _0\"></span>ccurs is re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>ised in </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs305\">the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent in the co<span class=\"_ _0\"></span>rresp<span class=\"_ _0\"></span>ondi<span class=\"_ _0\"></span>ng line that t<span class=\"_ _0\"></span>he hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem go<span class=\"_ _0\"></span>es thro<span class=\"_ _0\"></span>ugh, be<span class=\"_ _0\"></span>ing revenu<span class=\"_ _0\"></span>e, cost of s<span class=\"_ _0\"></span>ales o<span class=\"_ _0\"></span>r sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs306\">and admini<span class=\"_ _3\"></span>strative expenses.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs307\">Whe<span class=\"_ _0\"></span>n a forec<span class=\"_ _0\"></span>ast t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion is n<span class=\"_ _0\"></span>o long<span class=\"_ _0\"></span>er ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to occur, and therefore d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et the c<span class=\"_ _0\"></span>riteri<span class=\"_ _0\"></span>a for cash f<span class=\"_ _0\"></span>low he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs308\">the<span class=\"_ gs34\"> </span>cumul<span class=\"_ _0\"></span>ative ga<span class=\"_ _0\"></span>in or los<span class=\"_ _0\"></span>s that wa<span class=\"_ _0\"></span>s repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted in eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y is imm<span class=\"_ _0\"></span>ediatel<span class=\"_ _0\"></span>y trans<span class=\"_ _0\"></span>ferred to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, throu<span class=\"_ _0\"></span>gh sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs309\">administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls15 wsf gs30b\">Hedge documentation a<span class=\"_ _3\"></span>nd effectiveness testi<span class=\"_ _3\"></span>ng<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs30c\">The d<span class=\"_ _0\"></span>ocu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>ation in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s ide<span class=\"_ _0\"></span>ntific<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the he<span class=\"_ _0\"></span>dging i<span class=\"_ _0\"></span>tem(<span class=\"_ _0\"></span>s)<span class=\"_ _3\"></span>, the nature of t<span class=\"_ _0\"></span>he risk b<span class=\"_ _0\"></span>eing h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed and h<span class=\"_ _0\"></span>ow the Gro<span class=\"_ _0\"></span>up will as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs30d\">whether the hedging rel<span class=\"_ _3\"></span>ationship meets the hedge effec<span class=\"_ _0\"></span>tiveness requirements. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs30e\">Hed<span class=\"_ _0\"></span>ge ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivene<span class=\"_ _0\"></span>ss is a q<span class=\"_ _0\"></span>ualit<span class=\"_ _0\"></span>ative as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent of ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>venes<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forme<span class=\"_ _0\"></span>d in accorda<span class=\"_ _0\"></span>nce wit<span class=\"_ _0\"></span>h IF<span class=\"_ _0\"></span>RS 9. A he<span class=\"_ _0\"></span>dging re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship quali<span class=\"_ _0\"></span>fies </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs30f\">for<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ge account<span class=\"_ _0\"></span>ing if it m<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>s all th<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vene<span class=\"_ _0\"></span>ss req<span class=\"_ _0\"></span>uireme<span class=\"_ _0\"></span>nts:</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs310\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs311\">there is a<span class=\"_ _0\"></span>n econ<span class=\"_ _0\"></span>omic rel<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>hip bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem and th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rume<span class=\"_ _0\"></span>nt; </div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs312\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs313\">the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he cred<span class=\"_ _0\"></span>it risk d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot dom<span class=\"_ _0\"></span>inate the valu<span class=\"_ _0\"></span>e chang<span class=\"_ _0\"></span>es that re<span class=\"_ _0\"></span>sult from t<span class=\"_ _0\"></span>he econ<span class=\"_ _0\"></span>omic re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship; and </div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs314\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs315\">the he<span class=\"_ _0\"></span>dge rat<span class=\"_ _0\"></span>io of the h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing relati<span class=\"_ _0\"></span>onship is t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>me as that u<span class=\"_ _0\"></span>sed for r<span class=\"_ _0\"></span>isk manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs316\">For f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s not d<span class=\"_ _0\"></span>esigna<span class=\"_ _0\"></span>ted in he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting relat<span class=\"_ _0\"></span>ionshi<span class=\"_ _0\"></span>ps or that d<span class=\"_ _0\"></span>o not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia for hed<span class=\"_ _0\"></span>ge accou<span class=\"_ _0\"></span>nting, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2d3\">the<span class=\"_ gs34\"> </span>gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s on rem<span class=\"_ _0\"></span>easurem<span class=\"_ _0\"></span>ent to fair value i<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d immed<span class=\"_ _0\"></span>iately in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt through s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs2d4\">administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs36a\">Ca<span class=\"_ _0\"></span>sh a<span class=\"_ _0\"></span>nd c<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>h eq<span class=\"_ _0\"></span>uival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs36b\">Cash and c<span class=\"_ _0\"></span>ash equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>e cas<span class=\"_ _0\"></span>h balance<span class=\"_ _0\"></span>s, ca<span class=\"_ _0\"></span>ll dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d other sh<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t-term d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h origin<span class=\"_ _0\"></span>al maturit<span class=\"_ _0\"></span>ies t<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>pic<span class=\"_ _0\"></span>ally of thr<span class=\"_ _0\"></span>ee </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs36c\">months o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he ca<span class=\"_ _0\"></span>sh and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts di<span class=\"_ _0\"></span>sclo<span class=\"_ _0\"></span>sed i<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p balance s<span class=\"_ _0\"></span>heet a<span class=\"_ _0\"></span>nd in the Gr<span class=\"_ _0\"></span>oup ca<span class=\"_ _0\"></span>sh flow s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement in<span class=\"_ _0\"></span>clude \u00a30.8<span class=\"_ _0\"></span>m </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs36d\">ring<span class=\"_ _0\"></span>-fenced in t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p\u2019s C<span class=\"_ _3\"></span>hinese sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, which is co<span class=\"_ _0\"></span>mmit<span class=\"_ _0\"></span>ted to c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pansi<span class=\"_ _0\"></span>on (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a33.4m) and th<span class=\"_ _0\"></span>erefore </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs36e\">is<span class=\"_ gs34\"> </span>not availa<span class=\"_ _0\"></span>ble for g<span class=\"_ _0\"></span>eneral u<span class=\"_ _0\"></span>se by the o<span class=\"_ _0\"></span>ther ent<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s withi<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls25 ws21 gs36f\">Other financial assets<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs370\">Cash inves<span class=\"_ _0\"></span>ted in ter<span class=\"_ _0\"></span>m or noti<span class=\"_ _0\"></span>ce dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ith ori<span class=\"_ _0\"></span>ginal matur<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s greater t<span class=\"_ _0\"></span>han thre<span class=\"_ _0\"></span>e months in d<span class=\"_ _0\"></span>uration d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia to </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs371\">be<span class=\"_ gs34\"> </span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. Accord<span class=\"_ _0\"></span>ingly, these d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d with<span class=\"_ _0\"></span>in other fi<span class=\"_ _0\"></span>nancial as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd are car<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs372\">at amor<span class=\"_ _1\"></span>tised cos<span class=\"_ _0\"></span>t in accordan<span class=\"_ _0\"></span>ce with I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs373\">Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed co<span class=\"_ _0\"></span>st </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs374\">Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ised co<span class=\"_ _0\"></span>st cons<span class=\"_ _0\"></span>ist of l<span class=\"_ _0\"></span>oans re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Th<span class=\"_ _0\"></span>e loan re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble\u2019s initial fair va<span class=\"_ _0\"></span>lue is the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of th<span class=\"_ _0\"></span>e future </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs375\">repay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s, di<span class=\"_ _0\"></span>scounted u<span class=\"_ _0\"></span>sing a market rate of intere<span class=\"_ _0\"></span>st for a<span class=\"_ _0\"></span>n arm\u2019s length l<span class=\"_ _0\"></span>oan, wh<span class=\"_ _0\"></span>en the l<span class=\"_ _0\"></span>oan is gra<span class=\"_ _0\"></span>nted interes<span class=\"_ _0\"></span>t fre<span class=\"_ _0\"></span>e. As t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>ans </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs376\">recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e are held fo<span class=\"_ _0\"></span>r colle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion of co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>tual c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>ws, w<span class=\"_ _0\"></span>here c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent so<span class=\"_ _0\"></span>lel<span class=\"_ _0\"></span>y paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s of princi<span class=\"_ _0\"></span>pal and e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs377\">they are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost i<span class=\"_ _0\"></span>n accordance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Both th<span class=\"_ _0\"></span>e initial d<span class=\"_ _0\"></span>iscount b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the fair valu<span class=\"_ _0\"></span>e and lo<span class=\"_ _0\"></span>an value a<span class=\"_ _0\"></span>nd the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs378\">subse<span class=\"_ _0\"></span>quent unw<span class=\"_ _0\"></span>ind of th<span class=\"_ _0\"></span>e discou<span class=\"_ _0\"></span>nt are includ<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>thin finan<span class=\"_ _0\"></span>ce (cost<span class=\"_ _0\"></span>s)/<span class=\"_ _0\"></span>incom<span class=\"_ _0\"></span>e in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs3aa\">Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fa<span class=\"_ _0\"></span>ir valu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3ab\">Fair value is de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed using t<span class=\"_ _0\"></span>he fair value hi<span class=\"_ _0\"></span>erarchy whi<span class=\"_ _0\"></span>ch takes into accou<span class=\"_ _0\"></span>nt the availa<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of inpu<span class=\"_ _0\"></span>t data into t<span class=\"_ _0\"></span>he fair value c<span class=\"_ _0\"></span>alcula<span class=\"_ _0\"></span>tion, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3ac\">with l<span class=\"_ _0\"></span>evels g<span class=\"_ _0\"></span>oing fro<span class=\"_ _0\"></span>m Leve<span class=\"_ _0\"></span>l 1 (quoted market pri<span class=\"_ _0\"></span>ces availa<span class=\"_ _0\"></span>ble) through to L<span class=\"_ _0\"></span>evel 3 (unobs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>ble inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s) with mo<span class=\"_ _0\"></span>re assum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns inherent </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3ad\">in the fair valu<span class=\"_ _0\"></span>e calc<span class=\"_ _0\"></span>ulatio<span class=\"_ _0\"></span>n of Leve<span class=\"_ _0\"></span>l 3 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>here o<span class=\"_ _0\"></span>bser<span class=\"_ _1\"></span>vable input<span class=\"_ _0\"></span>s are n<span class=\"_ _0\"></span>ot availabl<span class=\"_ _0\"></span>e then a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r valuati<span class=\"_ _0\"></span>on techni<span class=\"_ _0\"></span>que is us<span class=\"_ _0\"></span>ed, such </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3ae\">as<span class=\"_ gs34\"> </span>an incom<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>roach o<span class=\"_ _0\"></span>r market app<span class=\"_ _0\"></span>roach.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls15 wsf gs3ca\">Defined cont<span class=\"_ _3\"></span>ribution<span class=\"_ _3\"></span> pension schemes<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3cb\">Obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns for contri<span class=\"_ _0\"></span>butio<span class=\"_ _0\"></span>ns to def<span class=\"_ _0\"></span>ined cont<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>ion p<span class=\"_ _0\"></span>ension s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s an ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e in the inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent as inc<span class=\"_ _0\"></span>urred.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls15 wsf gs3cc\">Defined benefit pension schemes<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3cd\">The G<span class=\"_ _0\"></span>roup\u2019s asse<span class=\"_ _0\"></span>t and ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _0\"></span>n in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of d<span class=\"_ _0\"></span>efine<span class=\"_ _0\"></span>d ben<span class=\"_ _0\"></span>efit p<span class=\"_ _0\"></span>ensio<span class=\"_ _0\"></span>n sche<span class=\"_ _0\"></span>mes re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in t<span class=\"_ _0\"></span>he bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et are the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3ce\">of<span class=\"_ gs34\"> </span>the futu<span class=\"_ _0\"></span>re bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s that em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>es have ea<span class=\"_ _0\"></span>rne<span class=\"_ _0\"></span>d in return for t<span class=\"_ _0\"></span>heir s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ce in the cur<span class=\"_ _0\"></span>rent and pr<span class=\"_ _0\"></span>ior p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>ds, le<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>e fair value of p<span class=\"_ _0\"></span>lan </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3cf\">ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he de<span class=\"_ _0\"></span>fined b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>on is cal<span class=\"_ _0\"></span>culated by i<span class=\"_ _0\"></span>ndep<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>ent ac<span class=\"_ _0\"></span>tuar<span class=\"_ _0\"></span>ies usin<span class=\"_ _0\"></span>g the pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d unit cred<span class=\"_ _0\"></span>it met<span class=\"_ _0\"></span>hod. T<span class=\"_ _0\"></span>he pre<span class=\"_ _0\"></span>sent va<span class=\"_ _0\"></span>lue of </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3d0\">the de<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d bene<span class=\"_ _0\"></span>fit as<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>nd obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>n is dete<span class=\"_ _0\"></span>rmine<span class=\"_ _0\"></span>d by discou<span class=\"_ _0\"></span>nting the e<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mated futur<span class=\"_ _0\"></span>e cash o<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>flow<span class=\"_ _0\"></span>s using inter<span class=\"_ _0\"></span>est rate<span class=\"_ _0\"></span>s of high </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3d1\">qualit<span class=\"_ _0\"></span>y cor<span class=\"_ _0\"></span>porate b<span class=\"_ _0\"></span>ond<span class=\"_ _0\"></span>s that are de<span class=\"_ _0\"></span>nomina<span class=\"_ _0\"></span>ted in the c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y in w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>he ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be pai<span class=\"_ _0\"></span>d and have ter<span class=\"_ _0\"></span>ms to maturit<span class=\"_ _0\"></span>y </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3d2\">approx<span class=\"_ _0\"></span>imating to th<span class=\"_ _0\"></span>e terms of t<span class=\"_ _0\"></span>he relate<span class=\"_ _0\"></span>d pens<span class=\"_ _0\"></span>ion liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs3d3\">Whe<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>alculat<span class=\"_ _0\"></span>ion re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s in a ben<span class=\"_ _0\"></span>efit to th<span class=\"_ _0\"></span>e Group, the re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t is the pre<span class=\"_ _0\"></span>sent val<span class=\"_ _0\"></span>ue of eco<span class=\"_ _0\"></span>nomic b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s availab<span class=\"_ _0\"></span>le in the fo<span class=\"_ _0\"></span>rm </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs3d4\">of any future refu<span class=\"_ _0\"></span>nds from th<span class=\"_ _0\"></span>e plan or r<span class=\"_ _0\"></span>educ<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons in future co<span class=\"_ _0\"></span>ntribu<span class=\"_ _0\"></span>tions to t<span class=\"_ _0\"></span>he plan. I<span class=\"_ _0\"></span>n orde<span class=\"_ _0\"></span>r to calcu<span class=\"_ _0\"></span>late the pre<span class=\"_ _0\"></span>sent va<span class=\"_ _0\"></span>lue of eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs3d5\">ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s, cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion is g<span class=\"_ _0\"></span>iven to any minimu<span class=\"_ _0\"></span>m funding re<span class=\"_ _0\"></span>quirem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s that app<span class=\"_ _0\"></span>ly. An econo<span class=\"_ _0\"></span>mic be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>t is availabl<span class=\"_ _0\"></span>e to the Gro<span class=\"_ _0\"></span>up if it is<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs3d6\">realis<span class=\"_ _0\"></span>able d<span class=\"_ _0\"></span>uring th<span class=\"_ _0\"></span>e life of the pl<span class=\"_ _0\"></span>an or on s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tlem<span class=\"_ _0\"></span>ent of the p<span class=\"_ _0\"></span>lan liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s of a plan a<span class=\"_ _0\"></span>re improve<span class=\"_ _0\"></span>d, the po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of the </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs3d7\">increas<span class=\"_ _0\"></span>ed b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it relati<span class=\"_ _0\"></span>ng to pas<span class=\"_ _0\"></span>t ser<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ice by emp<span class=\"_ _0\"></span>loye<span class=\"_ _0\"></span>es is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss on a s<span class=\"_ _0\"></span>traig<span class=\"_ _0\"></span>ht line basi<span class=\"_ _0\"></span>s over the av<span class=\"_ _0\"></span>erage p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od until<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs3d8\">the<span class=\"_ gs34\"> </span>b<span class=\"_ _0\"></span>enefi<span class=\"_ _0\"></span>ts b<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>me ves<span class=\"_ _0\"></span>ted. To the ex<span class=\"_ _0\"></span>tent that th<span class=\"_ _0\"></span>e ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s ves<span class=\"_ _0\"></span>t imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, the ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nse is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gsef\">Ac<span class=\"_ _0\"></span>tuarial g<span class=\"_ _0\"></span>ains and lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are imm<span class=\"_ _0\"></span>ediate<span class=\"_ _0\"></span>ly reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in full thro<span class=\"_ _0\"></span>ugh th<span class=\"_ _0\"></span>e Consolidate<span class=\"_ _0\"></span>d st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt of compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve income.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs429\">T<span class=\"_ _3\"></span>rade payab<span class=\"_ _0\"></span>les are o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tions to p<span class=\"_ _0\"></span>ay for go<span class=\"_ _0\"></span>ods acq<span class=\"_ _0\"></span>uired in th<span class=\"_ _0\"></span>e ordinar<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>urs<span class=\"_ _0\"></span>e of busin<span class=\"_ _0\"></span>ess fro<span class=\"_ _0\"></span>m suppl<span class=\"_ _0\"></span>ier<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs42a\">T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les are r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised i<span class=\"_ _0\"></span>nitiall<span class=\"_ _0\"></span>y at fair value. Subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ent to initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion t<span class=\"_ _0\"></span>hey are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost us<span class=\"_ _0\"></span>ing </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs42b\">the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive intere<span class=\"_ _0\"></span>st me<span class=\"_ _0\"></span>thod<span class=\"_ _0\"></span>. </div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls1d ws18 gs42d\">Leas<span class=\"_ _0\"></span>e liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs42e\">Afte<span class=\"_ _0\"></span>r the comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date, the a<span class=\"_ _0\"></span>mount of le<span class=\"_ _0\"></span>ase lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es is inc<span class=\"_ _0\"></span>rease<span class=\"_ _0\"></span>d to refle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t the a<span class=\"_ _0\"></span>ccretio<span class=\"_ _0\"></span>n of interes<span class=\"_ _0\"></span>t and re<span class=\"_ _0\"></span>duced for t<span class=\"_ _0\"></span>he leas<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs42f\">paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s made.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs430\">The G<span class=\"_ _0\"></span>roup has el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted n<span class=\"_ _0\"></span>ot to reco<span class=\"_ _0\"></span>gnise RO<span class=\"_ _0\"></span>U as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies for s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>t-term l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>es that have a l<span class=\"_ _0\"></span>ease te<span class=\"_ _0\"></span>rm of 1<span class=\"_ _3\"></span>2 months or l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs431\">and tho<span class=\"_ _0\"></span>se le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s of low valu<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. Pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated w<span class=\"_ _0\"></span>ith sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t-term lea<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>nd lea<span class=\"_ _0\"></span>ses of l<span class=\"_ _0\"></span>ow value a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on a </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs432\">strai<span class=\"_ _0\"></span>ght line ba<span class=\"_ _0\"></span>sis as an ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nse in th<span class=\"_ _0\"></span>e income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement<span class=\"_ _0\"></span>. Shor<span class=\"_ _0\"></span>t-term l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>es are le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s with a l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e term of 1<span class=\"_ _3\"></span>2 months o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s that do n<span class=\"_ _0\"></span>ot </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs433\">contain a p<span class=\"_ _0\"></span>urchase o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n. Low valu<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s mainl<span class=\"_ _0\"></span>y compr<span class=\"_ _0\"></span>ise of<span class=\"_ _0\"></span>fice e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs434\">Leas<span class=\"_ _0\"></span>e liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s are initia<span class=\"_ _0\"></span>lly mea<span class=\"_ _0\"></span>sured at t<span class=\"_ _0\"></span>heir pre<span class=\"_ _0\"></span>sent valu<span class=\"_ _0\"></span>e, which in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s the foll<span class=\"_ _0\"></span>owing l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s: fixed p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nts (<span class=\"_ _0\"></span>includin<span class=\"_ _0\"></span>g </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs435\">in-<span class=\"_ _0\"></span>subs<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ce fixe<span class=\"_ _0\"></span>d paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _3\"></span>, les<span class=\"_ _0\"></span>s any lea<span class=\"_ _0\"></span>se incent<span class=\"_ _0\"></span>ives re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble; varia<span class=\"_ _0\"></span>ble le<span class=\"_ _0\"></span>ase p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nts th<span class=\"_ _0\"></span>at are bas<span class=\"_ _0\"></span>ed on an i<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>x or a rate (using the </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs436\">inde<span class=\"_ _0\"></span>x or rate in pla<span class=\"_ _0\"></span>ce at transit<span class=\"_ _0\"></span>ion); amount<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to b<span class=\"_ _0\"></span>e payabl<span class=\"_ _0\"></span>e by the Gro<span class=\"_ _0\"></span>up unde<span class=\"_ _0\"></span>r resid<span class=\"_ _0\"></span>ual value gu<span class=\"_ _0\"></span>arantees; th<span class=\"_ _0\"></span>e exercis<span class=\"_ _0\"></span>e pri<span class=\"_ _0\"></span>ce of </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs437\">a<span class=\"_ gs34\"> </span>purchas<span class=\"_ _0\"></span>e opti<span class=\"_ _0\"></span>on if th<span class=\"_ _0\"></span>e Group is rea<span class=\"_ _0\"></span>sona<span class=\"_ _0\"></span>bly cer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain to exe<span class=\"_ _0\"></span>rcise tha<span class=\"_ _0\"></span>t opti<span class=\"_ _0\"></span>on; payme<span class=\"_ _0\"></span>nts of p<span class=\"_ _0\"></span>enalt<span class=\"_ _0\"></span>ies for te<span class=\"_ _0\"></span>rminatin<span class=\"_ _0\"></span>g the le<span class=\"_ _0\"></span>ase, if th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs438\">term ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e Group e<span class=\"_ _0\"></span>xercising tha<span class=\"_ _0\"></span>t optio<span class=\"_ _0\"></span>n; and paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s to be mad<span class=\"_ _0\"></span>e unde<span class=\"_ _0\"></span>r reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>y cer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>in ex<span class=\"_ _0\"></span>tensi<span class=\"_ _0\"></span>on opt<span class=\"_ _0\"></span>ions. L<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabili<span class=\"_ _0\"></span>ties a<span class=\"_ _0\"></span>nd </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs439\">the cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>onding r<span class=\"_ _0\"></span>ight of use a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et are subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ently re<span class=\"_ _0\"></span>measur<span class=\"_ _0\"></span>ed wh<span class=\"_ _0\"></span>ere ther<span class=\"_ _0\"></span>e is a change i<span class=\"_ _0\"></span>n future lea<span class=\"_ _0\"></span>se pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>sulting fro<span class=\"_ _0\"></span>m a rent </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs43a\">revi<span class=\"_ _0\"></span>ew or chang<span class=\"_ _0\"></span>e in ind<span class=\"_ _0\"></span>ex or rate.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs43b\">The l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are disco<span class=\"_ _0\"></span>unted using t<span class=\"_ _0\"></span>he Group\u2019s increm<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>l bor<span class=\"_ _0\"></span>rowing rate. Ea<span class=\"_ _0\"></span>ch lea<span class=\"_ _0\"></span>se pay<span class=\"_ _0\"></span>ment is all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ated b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n the pri<span class=\"_ _0\"></span>ncipal </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs43c\">and finan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>. The f<span class=\"_ _0\"></span>inance cos<span class=\"_ _0\"></span>t is charg<span class=\"_ _0\"></span>ed to the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment ove<span class=\"_ _0\"></span>r the lea<span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d so as to pr<span class=\"_ _0\"></span>oduce a co<span class=\"_ _0\"></span>nst<span class=\"_ _0\"></span>ant per<span class=\"_ _0\"></span>iodi<span class=\"_ _0\"></span>c rate of </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs43d\">interes<span class=\"_ _0\"></span>t on the r<span class=\"_ _0\"></span>emaining b<span class=\"_ _0\"></span>alance of th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>e liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y for each p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls15 wsf gs43f\">Contingent<span class=\"_ _3\"></span> liabili<span class=\"_ _3\"></span>ties<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs440\">Contingent liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s are pote<span class=\"_ _0\"></span>ntial futur<span class=\"_ _0\"></span>e cash o<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>flow<span class=\"_ _0\"></span>s, w<span class=\"_ _0\"></span>here the l<span class=\"_ _0\"></span>ikelihoo<span class=\"_ _0\"></span>d of paym<span class=\"_ _0\"></span>ent is consid<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>d more tha<span class=\"_ _0\"></span>n remote bu<span class=\"_ _0\"></span>t is not </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs441\">consid<span class=\"_ _0\"></span>ered pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le or c<span class=\"_ _0\"></span>annot b<span class=\"_ _0\"></span>e measure<span class=\"_ _0\"></span>d reliab<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs443\">Sha<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d pay<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt tra<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons a<span class=\"_ _0\"></span>nd e<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>loyee s<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>e own<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>shi<span class=\"_ _0\"></span>p tru<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s (\u2018<span class=\"_ _0\"></span>ESO<span class=\"_ _0\"></span>T\u2019<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs444\">The fair va<span class=\"_ _0\"></span>lue of the e<span class=\"_ _0\"></span>mplo<span class=\"_ _0\"></span>yee s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ces rece<span class=\"_ _0\"></span>ived in e<span class=\"_ _0\"></span>xchange fo<span class=\"_ _0\"></span>r the grant of t<span class=\"_ _0\"></span>he opti<span class=\"_ _0\"></span>ons is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as a<span class=\"_ _0\"></span>n exp<span class=\"_ _0\"></span>ense w<span class=\"_ _0\"></span>ith a </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs445\">corre<span class=\"_ _0\"></span>spon<span class=\"_ _0\"></span>ding incre<span class=\"_ _0\"></span>ase in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y. Share-<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>sed p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions a<span class=\"_ _0\"></span>re recharg<span class=\"_ _0\"></span>ed fro<span class=\"_ _0\"></span>m the Company to th<span class=\"_ _0\"></span>ose sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>iting </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs446\">from the s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ice of the e<span class=\"_ _0\"></span>mploy<span class=\"_ _0\"></span>ees to w<span class=\"_ _0\"></span>hom o<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s are granted.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs447\">The tot<span class=\"_ _0\"></span>al am<span class=\"_ _0\"></span>ount to be e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse<span class=\"_ _0\"></span>d over the ve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>iod is d<span class=\"_ _0\"></span>eter<span class=\"_ _0\"></span>mined by re<span class=\"_ _0\"></span>ference to th<span class=\"_ _0\"></span>e fair value of th<span class=\"_ _0\"></span>e opti<span class=\"_ _0\"></span>ons granted, e<span class=\"_ _0\"></span>xcluding </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs448\">the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of any non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>market ves<span class=\"_ _0\"></span>ting con<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>ns. N<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-ma<span class=\"_ _0\"></span>rket vest<span class=\"_ _0\"></span>ing condi<span class=\"_ _0\"></span>tions a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons ab<span class=\"_ _0\"></span>out the nu<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r of </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs449\">opti<span class=\"_ _0\"></span>ons that are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to ve<span class=\"_ _0\"></span>st an<span class=\"_ _0\"></span>d includ<span class=\"_ _0\"></span>e empl<span class=\"_ _0\"></span>oyee s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ce per<span class=\"_ _0\"></span>iods a<span class=\"_ _0\"></span>nd per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance t<span class=\"_ _0\"></span>arge<span class=\"_ _0\"></span>ts w<span class=\"_ _0\"></span>hich are n<span class=\"_ _0\"></span>ot relate<span class=\"_ _0\"></span>d to the Company<span class=\"_ _0\"></span>\u2019s </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs44a\">share pri<span class=\"_ _0\"></span>ce, such as earn<span class=\"_ _0\"></span>ings pe<span class=\"_ _0\"></span>r share grow<span class=\"_ _1\"></span>th. The fair value of t<span class=\"_ _0\"></span>he opt<span class=\"_ _0\"></span>ions is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d by the Bla<span class=\"_ _0\"></span>ck<span class=\"_ _3\"></span>-Schol<span class=\"_ _0\"></span>es or s<span class=\"_ _0\"></span>tochas<span class=\"_ _0\"></span>tic m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>el, tak<span class=\"_ _0\"></span>ing </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs44b\">into account the te<span class=\"_ _0\"></span>rms and co<span class=\"_ _0\"></span>nditi<span class=\"_ _0\"></span>ons upo<span class=\"_ _0\"></span>n whic<span class=\"_ _0\"></span>h the ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s were grante<span class=\"_ _0\"></span>d. At each balan<span class=\"_ _0\"></span>ce she<span class=\"_ _0\"></span>et date, the enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y revis<span class=\"_ _0\"></span>es it<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs44c\">est<span class=\"_ _0\"></span>imates of t<span class=\"_ _0\"></span>he numb<span class=\"_ _0\"></span>er of opt<span class=\"_ _0\"></span>ions that a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to beco<span class=\"_ _0\"></span>me exe<span class=\"_ _0\"></span>rcisa<span class=\"_ _0\"></span>ble. It re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>ses th<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct of t<span class=\"_ _0\"></span>he rev<span class=\"_ _0\"></span>ision of o<span class=\"_ _0\"></span>riginal </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs44d\">est<span class=\"_ _0\"></span>imates<span class=\"_ _0\"></span>, if any<span class=\"_ _3\"></span>, in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent and a cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>onding a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>tment to e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y over t<span class=\"_ _0\"></span>he remain<span class=\"_ _0\"></span>ing ves<span class=\"_ _0\"></span>ting pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs44e\">Any failure to me<span class=\"_ _0\"></span>et mar<span class=\"_ _0\"></span>ket conditi<span class=\"_ _0\"></span>ons, wh<span class=\"_ _0\"></span>ich inclu<span class=\"_ _0\"></span>de pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance t<span class=\"_ _0\"></span>arg<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s such as shar<span class=\"_ _0\"></span>e price or tot<span class=\"_ _0\"></span>al share<span class=\"_ _0\"></span>hold<span class=\"_ _0\"></span>er retur<span class=\"_ _0\"></span>n, would n<span class=\"_ _0\"></span>ot </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs44f\">result in a re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>al of or<span class=\"_ _0\"></span>iginal e<span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ates in the i<span class=\"_ _0\"></span>ncome s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment an<span class=\"_ _0\"></span>d any remaining cha<span class=\"_ _0\"></span>rges w<span class=\"_ _0\"></span>ould b<span class=\"_ _0\"></span>e accele<span class=\"_ _0\"></span>rated.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs450\">The p<span class=\"_ _0\"></span>roce<span class=\"_ _0\"></span>eds re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d, net of any dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s, are c<span class=\"_ _0\"></span>redite<span class=\"_ _0\"></span>d to share ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al (nominal valu<span class=\"_ _0\"></span>e) and share premi<span class=\"_ _0\"></span>um whe<span class=\"_ _0\"></span>n </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs451\">the<span class=\"_ gs34\"> </span>op<span class=\"_ _0\"></span>tions ar<span class=\"_ _0\"></span>e exercis<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs452\">The G<span class=\"_ _0\"></span>roup and Compa<span class=\"_ _0\"></span>ny provid<span class=\"_ _0\"></span>e finance to t<span class=\"_ _0\"></span>he ESOT to pu<span class=\"_ _0\"></span>rchase Company sha<span class=\"_ _0\"></span>res in th<span class=\"_ _0\"></span>e ope<span class=\"_ _0\"></span>n market. Cost<span class=\"_ _0\"></span>s of runnin<span class=\"_ _0\"></span>g the ES<span class=\"_ _0\"></span>OT are </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs453\">charge<span class=\"_ _0\"></span>d to the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of shares h<span class=\"_ _0\"></span>eld by th<span class=\"_ _0\"></span>e ESOT is d<span class=\"_ _0\"></span>educ<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d in arri<span class=\"_ _0\"></span>ving at e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y until th<span class=\"_ _0\"></span>ey are exe<span class=\"_ _0\"></span>rcise<span class=\"_ _0\"></span>d by empl<span class=\"_ _0\"></span>oyee<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs454\">All shar<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>-b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d paym<span class=\"_ _0\"></span>ent cos<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re recharg<span class=\"_ _0\"></span>ed to th<span class=\"_ _0\"></span>e trading e<span class=\"_ _0\"></span>ntitie<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls15 wsf gs481\">Dividend d<span class=\"_ _3\"></span>istribution<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs482\">Div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>d dist<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e Company\u2019s shareho<span class=\"_ _0\"></span>lde<span class=\"_ _0\"></span>rs is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s a liabilit<span class=\"_ _0\"></span>y in t<span class=\"_ _0\"></span>he Group\u2019s financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts in t<span class=\"_ _0\"></span>he per<span class=\"_ _0\"></span>iod in w<span class=\"_ _0\"></span>hich </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs483\">the di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ends are a<span class=\"_ _0\"></span>pprove<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls1d ws18 gs49c\">Func<span class=\"_ _0\"></span>tional and pres<span class=\"_ _0\"></span>entatio<span class=\"_ _0\"></span>n currenc<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs49d\">Items in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the fi<span class=\"_ _0\"></span>nancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s of eac<span class=\"_ _0\"></span>h of the Grou<span class=\"_ _0\"></span>p\u2019s entities are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d using th<span class=\"_ _0\"></span>e curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y of the pr<span class=\"_ _0\"></span>imar<span class=\"_ _0\"></span>y eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs49e\">environm<span class=\"_ _0\"></span>ent in wh<span class=\"_ _0\"></span>ich the e<span class=\"_ _0\"></span>ntit<span class=\"_ _0\"></span>y op<span class=\"_ _0\"></span>erated (th<span class=\"_ _0\"></span>e \u2018func<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onal cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u2019). Th<span class=\"_ _0\"></span>e conso<span class=\"_ _0\"></span>lidated f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s are pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d in Sterling, </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs49f\">which i<span class=\"_ _0\"></span>s the Company<span class=\"_ _0\"></span>\u2019s functi<span class=\"_ _0\"></span>onal an<span class=\"_ _0\"></span>d pres<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>ion cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls7 ws1 gs4a0\">T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons a<span class=\"_ _0\"></span>nd b<span class=\"_ _0\"></span>alan<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs4a1\">Fore<span class=\"_ _0\"></span>ign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons are trans<span class=\"_ _0\"></span>lated into th<span class=\"_ _0\"></span>e func<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nal curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y using th<span class=\"_ _0\"></span>e exchang<span class=\"_ _0\"></span>e rate prevaili<span class=\"_ _0\"></span>ng on the d<span class=\"_ _0\"></span>ates of th<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs4a2\">Fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge gain<span class=\"_ _0\"></span>s and los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s result<span class=\"_ _0\"></span>ing from th<span class=\"_ _0\"></span>e set<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ement of su<span class=\"_ _0\"></span>ch trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns and from t<span class=\"_ _0\"></span>he retrans<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n to balance sh<span class=\"_ _0\"></span>eet da<span class=\"_ _0\"></span>te </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs4a3\">exchang<span class=\"_ _0\"></span>e rates of m<span class=\"_ _0\"></span>onet<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies d<span class=\"_ _0\"></span>enom<span class=\"_ _0\"></span>inated in forei<span class=\"_ _0\"></span>gn curre<span class=\"_ _0\"></span>ncie<span class=\"_ _0\"></span>s are reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent, e<span class=\"_ _0\"></span>xcept wh<span class=\"_ _0\"></span>en </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs4a4\">defer<span class=\"_ _0\"></span>red in eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y as quali<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ying c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>w hed<span class=\"_ _0\"></span>ges<span class=\"_ _0\"></span>. In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, whe<span class=\"_ _0\"></span>re an exchang<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ce arise<span class=\"_ _0\"></span>s on an intra<span class=\"_ _0\"></span>group m<span class=\"_ _0\"></span>onet<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y ite<span class=\"_ _0\"></span>m that, </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs4a5\">in<span class=\"_ gs34\"> </span>subs<span class=\"_ _0\"></span>tance, for<span class=\"_ _0\"></span>ms par<span class=\"_ _0\"></span>t of th<span class=\"_ _0\"></span>e entit<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u2019s net invest<span class=\"_ _0\"></span>ment in a fore<span class=\"_ _0\"></span>ign op<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on, the<span class=\"_ _0\"></span>se dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ces are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in oth<span class=\"_ _0\"></span>er comp<span class=\"_ _0\"></span>rehens<span class=\"_ _0\"></span>ive </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs4a6\">income i<span class=\"_ _0\"></span>n the cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d financ<span class=\"_ _0\"></span>ial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ents a<span class=\"_ _0\"></span>nd accumula<span class=\"_ _0\"></span>ted in equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y until the d<span class=\"_ _0\"></span>ispo<span class=\"_ _0\"></span>sal of t<span class=\"_ _0\"></span>he foreig<span class=\"_ _0\"></span>n ope<span class=\"_ _0\"></span>ration.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls52 ws6 gs4a7\">Group com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4a8\">The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s and fi<span class=\"_ _0\"></span>nancial p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion of all t<span class=\"_ _0\"></span>he Group e<span class=\"_ _0\"></span>ntitie<span class=\"_ _0\"></span>s (none of w<span class=\"_ _0\"></span>hich have the c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f a hyper<span class=\"_ _0\"></span>inflati<span class=\"_ _0\"></span>onar<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>conomy) t<span class=\"_ _0\"></span>hat have </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4a9\">a<span class=\"_ gs34\"> </span>func<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nal curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y dif<span class=\"_ _0\"></span>ferent fro<span class=\"_ _0\"></span>m the pre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y are transla<span class=\"_ _0\"></span>ted into the pr<span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>ntati<span class=\"_ _0\"></span>on curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y as foll<span class=\"_ _0\"></span>ows:</div><div class=\"t m0 ha ff34 fs6 fc0 sc0 ls7 ws1 gs4aa\"> <span class=\"_ _d\"></span><span class=\"ff36\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4ab\">ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s for each b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nted are trans<span class=\"_ _0\"></span>lated at th<span class=\"_ _0\"></span>e closi<span class=\"_ _0\"></span>ng rate at the da<span class=\"_ _0\"></span>te of that bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et;</div><div class=\"t m0 ha ff34 fs6 fc0 sc0 ls7 ws1 gs4ac\"> <span class=\"_ _d\"></span><span class=\"ff36\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4ad\">income a<span class=\"_ _0\"></span>nd ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es for ea<span class=\"_ _0\"></span>ch incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt are translate<span class=\"_ _0\"></span>d at weig<span class=\"_ _0\"></span>hted averag<span class=\"_ _0\"></span>e exchang<span class=\"_ _0\"></span>e rates; and</div><div class=\"t m0 ha ff34 fs6 fc0 sc0 ls7 ws1 gs4ae\"> <span class=\"_ _d\"></span><span class=\"ff36\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4af\">all result<span class=\"_ _0\"></span>ing exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nces, fro<span class=\"_ _0\"></span>m 1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as a s<span class=\"_ _0\"></span>epara<span class=\"_ _0\"></span>te compo<span class=\"_ _0\"></span>nent of eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMaterialAccountingPolicyInformationExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-559": {
   "value": "The G<span class=\"_ _0\"></span>roup comp<span class=\"_ _0\"></span>lies w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 8 \u2013 O<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing Se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>quires o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing se<span class=\"_ _0\"></span>gment<span class=\"_ _0\"></span>s to be i<span class=\"_ _0\"></span>denti<span class=\"_ _0\"></span>fied a<span class=\"_ _0\"></span>nd rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ted up<span class=\"_ _0\"></span>on that a<span class=\"_ _0\"></span>re consis<span class=\"_ _0\"></span>tent wit<span class=\"_ _0\"></span>h the le<span class=\"_ _0\"></span>vel at whi<span class=\"_ _0\"></span>ch result<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>egular<span class=\"_ _0\"></span>ly rev<span class=\"_ _0\"></span>iewe<span class=\"_ _0\"></span>d by the enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y\u2019s chief o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing de<span class=\"_ _0\"></span>cision m<span class=\"_ _0\"></span>aker (\u2018C<span class=\"_ _5\"></span>O<span class=\"_ _0\"></span>DM<span class=\"_ _0\"></span>\u2019). The CODM for the Grou<span class=\"_ _0\"></span>p is the V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x plc Bo<span class=\"_ _0\"></span>ard. Info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on on th<span class=\"_ _0\"></span>e busine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is t<span class=\"_ _0\"></span>he prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y basis of i<span class=\"_ _0\"></span>nformati<span class=\"_ _0\"></span>on rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ted to th<span class=\"_ _0\"></span>e Vi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>rex pl<span class=\"_ _0\"></span>c Board<span class=\"_ _0\"></span>. The p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance of the b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n segm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>al gros<span class=\"_ _0\"></span>s profit<span class=\"_ _0\"></span>. Manag<span class=\"_ _0\"></span>ement of s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and adm<span class=\"_ _0\"></span>inistra<span class=\"_ _0\"></span>tion, and res<span class=\"_ _0\"></span>earch and d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent func<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons ser<span class=\"_ _1\"></span>vicing both b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss unit<span class=\"_ _0\"></span>s is con<span class=\"_ _0\"></span>soli<span class=\"_ _0\"></span>dated and r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted at a Grou<span class=\"_ _0\"></span>p level. S<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>l balance shee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re not pro<span class=\"_ _0\"></span>duced; ins<span class=\"_ _0\"></span>tead, the CODM rev<span class=\"_ _0\"></span>iew<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet at a G<span class=\"_ _0\"></span>roup leve<span class=\"_ _0\"></span>l whic<span class=\"_ _0\"></span>h provid<span class=\"_ _0\"></span>es th<span class=\"_ _0\"></span>e nece<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y le<span class=\"_ _0\"></span>vel of de<span class=\"_ _0\"></span>tail to<span class=\"_ gs34\"> </span>make an informe<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment of th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l posi<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p on whi<span class=\"_ _0\"></span>ch to base key bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>cisions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSegmentReportingExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-560": {
   "value": "Revenue recogniti<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span>Revenu<span class=\"_ _0\"></span>e in both s<span class=\"_ _0\"></span>egm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s compri<span class=\"_ _0\"></span>ses t<span class=\"_ _0\"></span>he amou<span class=\"_ _0\"></span>nts re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble for t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>le of go<span class=\"_ _0\"></span>ods<span class=\"_ _0\"></span>, net of valu<span class=\"_ _0\"></span>e add<span class=\"_ _0\"></span>ed ta<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>, rebate<span class=\"_ _0\"></span>s and dis<span class=\"_ _0\"></span>count<span class=\"_ _0\"></span>s and af<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span> eliminati<span class=\"_ _0\"></span>ng sal<span class=\"_ _0\"></span>es wi<span class=\"_ _0\"></span>thin the G<span class=\"_ _0\"></span>roup. Reve<span class=\"_ _0\"></span>nue from th<span class=\"_ _0\"></span>e sal<span class=\"_ _0\"></span>e of go<span class=\"_ _0\"></span>ods is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed w<span class=\"_ _0\"></span>hen all p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>ons are me<span class=\"_ _0\"></span>t, whi<span class=\"_ _0\"></span>ch is wh<span class=\"_ _0\"></span>en the go<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>s are dispa<span class=\"_ _0\"></span>tched or d<span class=\"_ _0\"></span>eliv<span class=\"_ _0\"></span>ered in lin<span class=\"_ _0\"></span>e with I<span class=\"_ _0\"></span>ncoterm<span class=\"_ _0\"></span>s. V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>s Me<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>al Unit Pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s (\u2018M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s\u2019) fro<span class=\"_ _0\"></span>m a numb<span class=\"_ _0\"></span>er of med<span class=\"_ _0\"></span>ical<span class=\"_ _0\"></span> custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s. M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s are d<span class=\"_ _0\"></span>eferred p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ents co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt on the cu<span class=\"_ _0\"></span>stom<span class=\"_ _0\"></span>er se<span class=\"_ _0\"></span>lling it<span class=\"_ _0\"></span>s final com<span class=\"_ _0\"></span>pon<span class=\"_ _0\"></span>ent to the en<span class=\"_ _0\"></span>d user. Revenue from M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s is a<span class=\"_ _0\"></span> form of var<span class=\"_ _0\"></span>iable co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration w<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>ll per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance o<span class=\"_ _0\"></span>bligati<span class=\"_ _0\"></span>ons have b<span class=\"_ _0\"></span>een m<span class=\"_ _0\"></span>et wh<span class=\"_ _0\"></span>en the mate<span class=\"_ _0\"></span>rial is s<span class=\"_ _0\"></span>old by th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he initia<span class=\"_ _0\"></span>l value of<span class=\"_ _0\"></span> the M<span class=\"_ _0\"></span>UP re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed is b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt\u2019s bes<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate of t<span class=\"_ _0\"></span>he value t<span class=\"_ _0\"></span>hat will fl<span class=\"_ _0\"></span>ow to the Gr<span class=\"_ _0\"></span>oup onl<span class=\"_ _0\"></span>y to the ex<span class=\"_ _0\"></span>tent t<span class=\"_ _0\"></span>hat it is high<span class=\"_ _0\"></span>ly proba<span class=\"_ _0\"></span>ble t<span class=\"_ _0\"></span>hat a signif<span class=\"_ _0\"></span>icant re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>al in th<span class=\"_ _0\"></span>e amou<span class=\"_ _0\"></span>nt of cumulati<span class=\"_ _0\"></span>ve revenue r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised w<span class=\"_ _0\"></span>ill not o<span class=\"_ _0\"></span>ccur whe<span class=\"_ _0\"></span>n the unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d with t<span class=\"_ _0\"></span>he variab<span class=\"_ _0\"></span>le consi<span class=\"_ _0\"></span>derati<span class=\"_ _0\"></span>on is subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ently re<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lved. T<span class=\"_ _0\"></span>his w<span class=\"_ _0\"></span>ill be ad<span class=\"_ _0\"></span>juste<span class=\"_ _0\"></span>d as app<span class=\"_ _0\"></span>ropria<span class=\"_ _0\"></span>te, with a fina<span class=\"_ _0\"></span>l adjus<span class=\"_ _0\"></span>tment b<span class=\"_ _0\"></span>eing ma<span class=\"_ _0\"></span>de in th<span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span>iod th<span class=\"_ _0\"></span>e final<span class=\"_ _0\"></span> dec<span class=\"_ _0\"></span>laratio<span class=\"_ _0\"></span>n is mad<span class=\"_ _0\"></span>e. The valu<span class=\"_ _0\"></span>e of MU<span class=\"_ _0\"></span>Ps r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised b<span class=\"_ _0\"></span>ut not invo<span class=\"_ _0\"></span>iced is inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d in prepay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d accrue<span class=\"_ _0\"></span>d incom<span class=\"_ _0\"></span>e. See note 14.<span class=\"_ _295\"> </span>No rev<span class=\"_ _0\"></span>enue is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed if t<span class=\"_ _0\"></span>here is sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y reg<span class=\"_ _0\"></span>arding re<span class=\"_ _0\"></span>cover<span class=\"_ _0\"></span>y of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on due or a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has t<span class=\"_ _0\"></span>aken adva<span class=\"_ _0\"></span>ntag<span class=\"_ _0\"></span>e of the e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>dient a<span class=\"_ _0\"></span>llowe<span class=\"_ _0\"></span>d in IF<span class=\"_ _0\"></span>RS 15 (<span class=\"_ _5\"></span>12<span class=\"_ _5\"></span>1b<span class=\"_ _3\"></span>) not to discl<span class=\"_ _0\"></span>ose info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on abo<span class=\"_ _0\"></span>ut it<span class=\"_ _0\"></span>s remain<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance oblig<span class=\"_ _0\"></span>ation<span class=\"_ _0\"></span>s bec<span class=\"_ _0\"></span>ause t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p only re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>es reve<span class=\"_ _0\"></span>nue on th<span class=\"_ _0\"></span>e sat<span class=\"_ _0\"></span>isfac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce oblig<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForRecognitionOfRevenue",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-511": {
   "value": "Information about<span class=\"_ _3\"></span> geographical areas<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s countr<span class=\"_ _0\"></span>y of do<span class=\"_ _0\"></span>micile is t<span class=\"_ _0\"></span>he Unite<span class=\"_ _0\"></span>d Kin<span class=\"_ _0\"></span>gdo<span class=\"_ _0\"></span>m. 1<span class=\"_ _3\"></span>) Reven<span class=\"_ _0\"></span>ue f<span class=\"_ _0\"></span>rom e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rnal s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is an anal<span class=\"_ _0\"></span>ysis of re<span class=\"_ _0\"></span>venue fro<span class=\"_ _0\"></span>m ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l sal<span class=\"_ _0\"></span>es bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>\u2019s loc<span class=\"_ _0\"></span>ation.<span class=\"_ _295\"> </span><table class=\"s w1ba h108\" id=\"_4b5f693d-c2e0-4af8-8bd8-d9b499e38a11\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x48a h38 y30e6 ff2c fs17 fc4 sc0 ls7 ws1\">Reve<span class=\"_ _0\"></span>nue f<span class=\"_ _0\"></span>rom e<span class=\"_ _0\"></span>xt<span class=\"_ _0\"></span>ern<span class=\"_ _0\"></span>al sa<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x48b h2b y30e7 ff2a fs17 fc4 sc0 ls141 ws14f\">Sustainable<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x45d h38 y30e8 ff2c fs17 fc4 sc0 lse0 wsdb\">Sustaina<span class=\"_ _0\"></span>ble<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x48c h2b y30e9 ff2a fs17 fc4 sc0 ls9c ws95\">Solutions<span class=\"_ _295\"> </span></td><td class=\"t m0 x48d h2b y30e9 ff2a fs17 fc4 sc0 ls113 ws118\">Medical<span class=\"_ _295\"> </span></td><td class=\"t m0 x48e h2b y30e9 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x48f h38 y30ea ff2c fs17 fc4 sc0 ls150 ws15b\">Soluti<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></td><td class=\"t m0 x462 h38 y30ea ff2c fs17 fc4 sc0 ls93 ws8f\">Medical<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y30ea ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x490 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x491 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x492 h2b y30eb ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x466 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y30ec ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30ed w1bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">United K<span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>dom<span class=\"_ _295\"> </span></div></td><td class=\"c n x493 y30ee w1bc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x494 y30ee w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x23c y30ee w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x495 y30ed w72 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls10 wsa\">4.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x496 y30ed w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x497 y30ed w1bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls10 wsa\">4.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30ef w1be hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Europe, the M<span class=\"_ _0\"></span>iddl<span class=\"_ _0\"></span>e Eas<span class=\"_ _0\"></span>t and Afri<span class=\"_ _0\"></span>ca (\u2018EM<span class=\"_ _0\"></span>E<span class=\"_ _0\"></span>A<span class=\"_ _3\"></span>\u2019)<span class=\"_ _295\"> </span></div></td><td class=\"c n x498 y30f0 w1bf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">11<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x499 y30f0 w197 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls14 wse\">14<span class=\"_ _1\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x49a y30f0 w1c0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12 wsc\">128<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x49b y30ef w1c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">111<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x49c y30ef w1c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">1<span class=\"_ _3\"></span>6.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x49d y30ef w1c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">1<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f1 w1c4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Americas<span class=\"_ _295\"> </span></div></td><td class=\"c n x49e y30f2 w1c5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls161 ws176\">48.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x49f y30f2 w1c6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">24.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a0 y30f2 w1c7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a1 y30f1 w1c8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">52<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a2 y30f1 w1c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls82 wsb2\">3<span class=\"_ _0\"></span>0.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a3 y30f1 w78 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _0\"></span>2.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f4 w1ca h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls39 ws35\">A<span class=\"_ _0\"></span>sia-<span class=\"_ _0\"></span>Paci<span class=\"_ _0\"></span>fic<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a4 y30f5 w1cb h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72<span class=\"_ _0\"></span>.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a5 y30f5 w1cc h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1e ws19\">13<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a6 y30f5 w1cd h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2e ws2a\">86.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a7 y30f4 w78 h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsaf wsa9\">7<span class=\"_ _0\"></span>3.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a8 y30f4 w1ce h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a9 y30f4 w3d h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls21 ws1d\">9<span class=\"_ _0\"></span>2.5<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4aa y30f6 w1ac h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">238.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ab y30f6 w2a h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ac y30f6 w1ad h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">29<span class=\"_ _0\"></span>1.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ad y2fb2 w1cf hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls9b ws93\">241.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ae y2fb2 w1a6 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls8d wse3\">65.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4af y2fb2 w13 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table>Revenu<span class=\"_ _0\"></span>e from ex<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>nal cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>s ba<span class=\"_ _0\"></span>sed in G<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>ny was \u00a376.6m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: \u00a373.2m)<span class=\"_ _3\"></span>, the US was \u00a3<span class=\"_ _0\"></span>70.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a375.<span class=\"_ _3\"></span>7m<span class=\"_ _3\"></span>) and China was<span class=\"_ gs34\"> </span>\u00a34<span class=\"_ _0\"></span>4.0<span class=\"_ _0\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a345.<span class=\"_ _3\"></span>5m). The revenu<span class=\"_ _0\"></span>e from any indi<span class=\"_ _0\"></span>vidua<span class=\"_ _0\"></span>l countr<span class=\"_ _0\"></span>y, with the e<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>on of Ger<span class=\"_ _0\"></span>many<span class=\"_ _3\"></span>, the US an<span class=\"_ _0\"></span>d China, is not more than 10% of the Group\u2019s total revenue i<span class=\"_ _0\"></span>n eithe<span class=\"_ _0\"></span>r the cur<span class=\"_ _0\"></span>rent or pr<span class=\"_ _0\"></span>ior year. 2)<span class=\"_ _3\"></span> Non-current<span class=\"_ _3\"></span> assets<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is an anal<span class=\"_ _0\"></span>ysis of t<span class=\"_ _0\"></span>he car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying v<span class=\"_ _0\"></span>alue of no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s by th<span class=\"_ _0\"></span>e ge<span class=\"_ _0\"></span>ograp<span class=\"_ _0\"></span>hical a<span class=\"_ _0\"></span>rea in whi<span class=\"_ _0\"></span>ch the as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re loc<span class=\"_ _0\"></span>ated. No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s incl<span class=\"_ _0\"></span>ude pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment<span class=\"_ _0\"></span>, intan<span class=\"_ _0\"></span>gible a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates<span class=\"_ _0\"></span>. It d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not includ<span class=\"_ _0\"></span>e retire<span class=\"_ _0\"></span>ment benefit asset<span class=\"_ _0\"></span>s, deferred tax assets and financial<span class=\"_ _3\"></span> instruments. <table class=\"s w1d0 h10b\" id=\"_beaeb6e2-9708-4736-b0ff-bea047d4d4fa\"><tr><td></td><td class=\"t m0 x4b0 h2b y30f7 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y30f7 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y30f8 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y30f8 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30f9 w1d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">United Kin<span class=\"_ _3\"></span>gdom<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b1 y30fa wf0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsaf wsa9\">2<span class=\"_ _0\"></span>61.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b2 y30f9 w1d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">25<span class=\"_ _0\"></span>3.8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30fb w1d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">China<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b3 y30fc w1d4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">9<span class=\"_ _0\"></span>0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b4 y30fb w1d5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">9<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30fd w1d6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b5 y30fe w1d7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">16<span class=\"_ _0\"></span>.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b6 y30fd w1d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">33.9<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b7 y2fb3 w1d9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">369.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b8 y2fb2 wb3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">379.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table>At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 and 2023, non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>current a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld in any ind<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>dual countr<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e excepti<span class=\"_ _0\"></span>on of the U<span class=\"_ _0\"></span>nited K<span class=\"_ _0\"></span>ingd<span class=\"_ _0\"></span>om and China, are not mo<span class=\"_ _0\"></span>re than 10% of the Group\u2019s total non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>cur<span class=\"_ _0\"></span>rent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Seg<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>al ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es are no p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nted be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e nei<span class=\"_ _0\"></span>ther man<span class=\"_ _0\"></span>agem<span class=\"_ _0\"></span>ent nor t<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard rece<span class=\"_ _0\"></span>ive or rev<span class=\"_ _0\"></span>iew t<span class=\"_ _0\"></span>his informat<span class=\"_ _0\"></span>ion.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGeographicalAreasExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-512": {
   "value": "Info<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n abo<span class=\"_ _0\"></span>ut m<span class=\"_ _0\"></span>ajor c<span class=\"_ _0\"></span>us<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>rs<span class=\"_ _295\"> </span>In the c<span class=\"_ _0\"></span>urrent yea<span class=\"_ _0\"></span>r no cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>s contr<span class=\"_ _0\"></span>ibuted m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>0% to Group revenu<span class=\"_ _0\"></span>e (F<span class=\"_ _0\"></span>Y 2023: no custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s contri<span class=\"_ _0\"></span>buted m<span class=\"_ _0\"></span>ore than 10% to Group revenue).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSegmentsMajorCustomersExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-534": {
   "value": "3. O<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rati<span class=\"_ _0\"></span>ng p<span class=\"_ _0\"></span>rofi<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span>Det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow are the key am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d in arri<span class=\"_ _0\"></span>ving at o<span class=\"_ _0\"></span>ur ope<span class=\"_ _0\"></span>rating prof<span class=\"_ _0\"></span>it:<span class=\"_ _295\"> </span><table class=\"s w1da h10c\" id=\"_c4dd7571-eb01-4c3b-8ba2-b8074f9dfe23\"><tr><td></td><td></td><td class=\"t m0 x4b0 h2b y30ff ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y30ff ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x4b9 h38 y3100 ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3100 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3100 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y3101 w1db hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsd9 wsd5\">S<span class=\"_ _3\"></span>taff c<span class=\"_ _3\"></span>osts<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ba y3101 w30 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bb y3102 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bc y3101 w1dc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls17 ws11\">78.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3103 w1dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bd y3103 w30 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4be y3104 w1de hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">21.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bf y3103 w1df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3105 w10c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Los<span class=\"_ _0\"></span>s on dis<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>al of no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c0 y3105 w1e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">9, 10<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c1 y3106 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c2 y3105 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w1e1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Amor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ation of intangibl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c3 y30de w21 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c4 y30df w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c5 y30de w1e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3107 w1e3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt allowa<span class=\"_ _0\"></span>nce during t<span class=\"_ _0\"></span>he year<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c6 y3107 w138 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c7 y3108 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x3f2 y3107 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3109 w1e4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Rever<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>l of trade r<span class=\"_ _0\"></span>ecei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s impai<span class=\"_ _0\"></span>rment al<span class=\"_ _0\"></span>lowance<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c8 y3109 w138 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x208 y310a w61 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c9 y3109 w1e5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y310b w1e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Inventor<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten d<span class=\"_ _0\"></span>own d<span class=\"_ _0\"></span>uring th<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ca y310b w94 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cb y310c w195 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c5 y310b w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y310d w1e7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Rever<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>l of previ<span class=\"_ _0\"></span>ously w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten d<span class=\"_ _0\"></span>own inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cc y310d w94 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cd y310e w48 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ce y310d w49 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w1e8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fe<span class=\"_ _0\"></span>es payab<span class=\"_ _0\"></span>le to audi<span class=\"_ _0\"></span>tors<span class=\"_ _295\"> </span></div></td><td class=\"c n x1c3 y2fb2 w11 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cf y2fb3 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d0 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.8<span class=\"_ _295\"> </span></div></td></tr></table>Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in t<span class=\"_ _0\"></span>he Consolid<span class=\"_ _0\"></span>ated incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent, exce<span class=\"_ _0\"></span>pt for tho<span class=\"_ _0\"></span>se ari<span class=\"_ _0\"></span>sing on fina<span class=\"_ _0\"></span>ncial ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s measur<span class=\"_ _0\"></span>ed at fair value thro<span class=\"_ _0\"></span>ugh prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss in accor<span class=\"_ _0\"></span>dance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, are a gain of \u00a31<span class=\"_ _5\"></span>.6m (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: loss of \u00a30.6m). Exceptional<span class=\"_ _3\"></span> items<span class=\"_ _295\"> </span>Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items are t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e which a<span class=\"_ _0\"></span>re, in aggre<span class=\"_ _0\"></span>gate, material in s<span class=\"_ _0\"></span>ize and<span class=\"_ _0\"></span>/or unusual o<span class=\"_ _0\"></span>r infrequ<span class=\"_ _0\"></span>ent in nature. Crit<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>al ju<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent i<span class=\"_ _0\"></span>n re<span class=\"_ _0\"></span>lat<span class=\"_ _0\"></span>ion t<span class=\"_ _0\"></span>o app<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>n of th<span class=\"_ _0\"></span>e acc<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>g po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y in r<span class=\"_ _0\"></span>ela<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on to exc<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nal i<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>s The a<span class=\"_ _0\"></span>pplic<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on of the a<span class=\"_ _0\"></span>ccounting po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y for e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal items co<span class=\"_ _0\"></span>ntains a num<span class=\"_ _0\"></span>ber of ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>e dete<span class=\"_ _0\"></span>rmining w<span class=\"_ _0\"></span>heth<span class=\"_ _0\"></span>er an item woul<span class=\"_ _0\"></span>d have a materi<span class=\"_ _0\"></span>al impa<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>n the und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>anding of t<span class=\"_ _0\"></span>he finan<span class=\"_ _0\"></span>cial pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance i<span class=\"_ _0\"></span>f it was inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d within p<span class=\"_ _0\"></span>re except<span class=\"_ _0\"></span>ional p<span class=\"_ _0\"></span>rofit for the year, including the im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>rends<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>movem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een fina<span class=\"_ _0\"></span>ncial p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>ds. I<span class=\"_ _0\"></span>n addi<span class=\"_ _0\"></span>tion, d<span class=\"_ _0\"></span>eterm<span class=\"_ _0\"></span>ining wh<span class=\"_ _0\"></span>ether a<span class=\"_ _0\"></span>n item is unusua<span class=\"_ _0\"></span>l in nature is a mat<span class=\"_ _0\"></span>ter of ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent whi<span class=\"_ _0\"></span>ch requir<span class=\"_ _0\"></span>es comp<span class=\"_ _0\"></span>aris<span class=\"_ _0\"></span>on wit<span class=\"_ _0\"></span>h other ite<span class=\"_ _0\"></span>ms to conclu<span class=\"_ _0\"></span>de if it is su<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>icie<span class=\"_ _0\"></span>ntly dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nt to meet t<span class=\"_ _0\"></span>he cri<span class=\"_ _0\"></span>teria of bein<span class=\"_ _0\"></span>g unusual in nature. E<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>onal ite<span class=\"_ _0\"></span>ms in F<span class=\"_ _0\"></span>Y 2024 have signific<span class=\"_ _0\"></span>antly in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>ed to \u00a335.7<span class=\"_ _3\"></span>m from \u00a37<span class=\"_ _5\"></span>.5m in F<span class=\"_ _0\"></span>Y 2023. Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items we<span class=\"_ _0\"></span>re as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span><table class=\"s w1e9 h10d\" id=\"_7eb560c2-2355-46cb-8c30-3246bc0c9276\"><tr><td></td><td class=\"t m0 x4b0 h2b y310f ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y310f ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3110 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3110 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3111 ff2c fs7 fc4 sc0 ls7 ws1\">Inclu<span class=\"_ _0\"></span>ded w<span class=\"_ _0\"></span>ithin s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, marketing a<span class=\"_ _0\"></span>nd admini<span class=\"_ _0\"></span>strat<span class=\"_ _0\"></span>ive ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nses: </td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3112 w1ea hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt of prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent relat<span class=\"_ _0\"></span>ing to gear<span class=\"_ _0\"></span>s manufa<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>ring<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d1 y3113 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d2 y3112 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3114 w1eb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Busine<span class=\"_ _0\"></span>ss pro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s improvem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ing ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d3 y3115 w69 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">9.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d4 y3114 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4d5 y3116 w79 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls14 wse\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d6 y3117 w6d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y3118 ff2c fs7 fc4 sc0 ls7 ws1\">Inclu<span class=\"_ _0\"></span>ded w<span class=\"_ _0\"></span>ithin re<span class=\"_ _0\"></span>sult of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate:<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3119 w1ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Impairment of i<span class=\"_ _3\"></span>nvestment in associate<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d7 y311a wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">9<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x33e y3119 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y311b w1ed hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value lo<span class=\"_ _0\"></span>ss on l<span class=\"_ _0\"></span>oans du<span class=\"_ _0\"></span>e from Bo<span class=\"_ _0\"></span>nd<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d8 y311c w14c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1c ws17\">11<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d2 y311b w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y311d w1ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Leg<span class=\"_ _0\"></span>al fees in re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n to Bond<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d9 y311e w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4da y311d w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4d5 y311f wfe hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">21.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4db y3120 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3121 w1ef hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nal it<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></div></td><td class=\"c n x4dc y3121 w1f0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">35<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4dd y3022 w6d h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3122 w1f1 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax on except<span class=\"_ _0\"></span>ional i<span class=\"_ _0\"></span>tems<span class=\"_ _295\"> </span></div></td><td class=\"c n x4de y3123 wc7 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">(8.<span class=\"_ _0\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x4df y3122 w15e hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f6 w1f2 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nal it<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>s af<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r ta<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e0 y30f6 w38 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">2<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e1 y2fb2 w17f hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">5.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr></table>Im<span class=\"_ _0\"></span>pai<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>nt of p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, pla<span class=\"_ _0\"></span>nt an<span class=\"_ _0\"></span>d eq<span class=\"_ _0\"></span>uip<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt re<span class=\"_ _0\"></span>lat<span class=\"_ _0\"></span>ing t<span class=\"_ _0\"></span>o gea<span class=\"_ _0\"></span>rs m<span class=\"_ _0\"></span>anu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turi<span class=\"_ _0\"></span>ng<span class=\"_ _295\"> </span>The Comp<span class=\"_ _0\"></span>any has succes<span class=\"_ _0\"></span>sfull<span class=\"_ _0\"></span>y se<span class=\"_ _0\"></span>ede<span class=\"_ _0\"></span>d the P<span class=\"_ _0\"></span>EEK gear<span class=\"_ _0\"></span>s market wi<span class=\"_ _0\"></span>th sa<span class=\"_ _0\"></span>les com<span class=\"_ _0\"></span>ing throug<span class=\"_ _0\"></span>h both p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s manufac<span class=\"_ _0\"></span>ture and p<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>yme<span class=\"_ _0\"></span>r resin s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s. Wit<span class=\"_ _0\"></span>h an increa<span class=\"_ _0\"></span>sing pro<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion of s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, both cu<span class=\"_ _0\"></span>rrent and fo<span class=\"_ _0\"></span>reca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, materiali<span class=\"_ _0\"></span>sing from re<span class=\"_ _0\"></span>sin sa<span class=\"_ _0\"></span>les, t<span class=\"_ _0\"></span>he Company has p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ed a rev<span class=\"_ _0\"></span>iew of it<span class=\"_ _0\"></span>s prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equipm<span class=\"_ _0\"></span>ent whi<span class=\"_ _0\"></span>ch is sp<span class=\"_ _0\"></span>ecif<span class=\"_ _0\"></span>ic to it<span class=\"_ _0\"></span>s gear m<span class=\"_ _0\"></span>anufac<span class=\"_ _0\"></span>turing o<span class=\"_ _0\"></span>pera<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Fo<span class=\"_ _0\"></span>llowin<span class=\"_ _0\"></span>g this rev<span class=\"_ _0\"></span>iew th<span class=\"_ _0\"></span>e Company has wr<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ten dow<span class=\"_ _0\"></span>n a numbe<span class=\"_ _0\"></span>r of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s whi<span class=\"_ _0\"></span>ch are eith<span class=\"_ _0\"></span>er no lo<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>r require<span class=\"_ _0\"></span>d or are not for<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>st to b<span class=\"_ _0\"></span>e fully uti<span class=\"_ _0\"></span>lised in t<span class=\"_ _0\"></span>he future by t<span class=\"_ _0\"></span>he ge<span class=\"_ _0\"></span>ars bu<span class=\"_ _0\"></span>sines<span class=\"_ _0\"></span>s and c<span class=\"_ _0\"></span>annot be red<span class=\"_ _0\"></span>epl<span class=\"_ _0\"></span>oyed el<span class=\"_ _0\"></span>sew<span class=\"_ _0\"></span>here in th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s have b<span class=\"_ _0\"></span>een w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten d<span class=\"_ _0\"></span>own to th<span class=\"_ _0\"></span>eir recov<span class=\"_ _0\"></span>erabl<span class=\"_ _0\"></span>e amount w<span class=\"_ _0\"></span>ith an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent los<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed of \u00a34.6m, non<span class=\"_ _0\"></span>e of whic<span class=\"_ _0\"></span>h is ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e for ta<span class=\"_ _0\"></span>x. Gi<span class=\"_ _0\"></span>ven the s<span class=\"_ _0\"></span>ize of the impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt, it<span class=\"_ _0\"></span>s impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t on the re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d profit-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed me<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>s and t<span class=\"_ _0\"></span>he infrequ<span class=\"_ _0\"></span>ent nature of such cha<span class=\"_ _0\"></span>rges<span class=\"_ _0\"></span>, it me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s the Company<span class=\"_ _0\"></span>\u2019s criteria to b<span class=\"_ _0\"></span>e pres<span class=\"_ _0\"></span>ented as e<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>onal.<span class=\"_ _295\"> </span>Business process<span class=\"_ _3\"></span> impro<span class=\"_ _3\"></span>vements<span class=\"_ _3\"></span> including<span class=\"_ _3\"></span> ERP syst<span class=\"_ _3\"></span>em implemen<span class=\"_ _3\"></span>tation<span class=\"_ _295\"> </span>During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>022 the Grou<span class=\"_ _0\"></span>p comme<span class=\"_ _0\"></span>nced a mul<span class=\"_ _0\"></span>ti-<span class=\"_ _0\"></span>year imp<span class=\"_ _0\"></span>roveme<span class=\"_ _0\"></span>nt proje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t centred a<span class=\"_ _0\"></span>round th<span class=\"_ _0\"></span>e imple<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of a new cl<span class=\"_ _0\"></span>oud<span class=\"_ _0\"></span>-b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d ERP sy<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>m. The p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t, whi<span class=\"_ _0\"></span>ch includ<span class=\"_ _0\"></span>es pro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s rede<span class=\"_ _0\"></span>sign, cus<span class=\"_ _0\"></span>tomis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n and confi<span class=\"_ _0\"></span>guratio<span class=\"_ _0\"></span>n of the ne<span class=\"_ _0\"></span>w ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem, chang<span class=\"_ _0\"></span>e manag<span class=\"_ _0\"></span>ement a<span class=\"_ _0\"></span>nd training, w<span class=\"_ _0\"></span>ill de<span class=\"_ _0\"></span>liver b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s to both cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>r interac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns and inter<span class=\"_ _0\"></span>nal busine<span class=\"_ _0\"></span>ss pr<span class=\"_ _0\"></span>oces<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s includin<span class=\"_ _0\"></span>g thos<span class=\"_ _0\"></span>e coverin<span class=\"_ _0\"></span>g procure<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>, back off<span class=\"_ _0\"></span>ice pro<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ing and org<span class=\"_ _0\"></span>anis<span class=\"_ _0\"></span>ationa<span class=\"_ _0\"></span>l ef<span class=\"_ _0\"></span>ficie<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y. The p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t cost<span class=\"_ _0\"></span>s rela<span class=\"_ _0\"></span>ting dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly to th<span class=\"_ _0\"></span>e new ERP s<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>stem im<span class=\"_ _0\"></span>plem<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>tion d<span class=\"_ _0\"></span>o not me<span class=\"_ _0\"></span>et the c<span class=\"_ _0\"></span>riteri<span class=\"_ _0\"></span>a for cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on (as the maj<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y of co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s relating to p<span class=\"_ _0\"></span>ast s<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>stems have), in line wi<span class=\"_ _0\"></span>th the I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S Inte<span class=\"_ _0\"></span>rpret<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns Commit<span class=\"_ _0\"></span>tee\u2019s decis<span class=\"_ _0\"></span>ion clar<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ying h<span class=\"_ _0\"></span>ow arran<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ents i<span class=\"_ _0\"></span>n resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of cloud<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed S<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span>are as a S<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ce (\u2018SaaS\u2019) s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tems sho<span class=\"_ _0\"></span>uld be a<span class=\"_ _0\"></span>ccounted for<span class=\"_ _3\"></span>. Accordingl<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, the cos<span class=\"_ _0\"></span>t is ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>ed rath<span class=\"_ _0\"></span>er than c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>alis<span class=\"_ _0\"></span>ed and amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ised<span class=\"_ _0\"></span>. Given t<span class=\"_ _0\"></span>he size of the o<span class=\"_ _0\"></span>verall impr<span class=\"_ _0\"></span>ovement p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t and it<span class=\"_ _0\"></span>s impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t on the re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d profit-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed me<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e fac<span class=\"_ _0\"></span>t the s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem is evergre<span class=\"_ _0\"></span>en and t<span class=\"_ _0\"></span>hus this le<span class=\"_ _0\"></span>vel and nature o<span class=\"_ _0\"></span>f cost w<span class=\"_ _0\"></span>ill not hap<span class=\"_ _0\"></span>pen a<span class=\"_ _0\"></span>gain, it me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s the Gro<span class=\"_ _0\"></span>up\u2019s criteria to b<span class=\"_ _0\"></span>e pres<span class=\"_ _0\"></span>ented as e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal. Th<span class=\"_ _0\"></span>e improve<span class=\"_ _0\"></span>ment proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t, in<span class=\"_ _0\"></span>cluding t<span class=\"_ _0\"></span>he ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem g<span class=\"_ _0\"></span>o live, will b<span class=\"_ _0\"></span>e compl<span class=\"_ _0\"></span>eted in 2025.<span class=\"_ _295\"> </span>Im<span class=\"_ _0\"></span>pai<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>nt of inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span>t in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ate an<span class=\"_ _0\"></span>d fair va<span class=\"_ _0\"></span>lue l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s on lo<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>s due f<span class=\"_ _0\"></span>rom B<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>d 3D H<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>e T<span class=\"_ _3\"></span>echn<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>ogy B<span class=\"_ _0\"></span>V (\u2018<span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span>Det<span class=\"_ _0\"></span>ails of the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>h impair<span class=\"_ _0\"></span>ment of inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent in as<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iate, fair value lo<span class=\"_ _0\"></span>ss on l<span class=\"_ _0\"></span>oans (compri<span class=\"_ _0\"></span>sing conver<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ble lo<span class=\"_ _0\"></span>an note<span class=\"_ _0\"></span>s and 2024 Bridging loan), and ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ated le<span class=\"_ _0\"></span>gal fee<span class=\"_ _0\"></span>s are det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d in note 1<span class=\"_ _5\"></span>1 b<span class=\"_ _0\"></span>elow. At \u00a32<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.2m, this meet<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia to be dis<span class=\"_ _0\"></span>clo<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s excepti<span class=\"_ _0\"></span>onal, be<span class=\"_ _0\"></span>ing material i<span class=\"_ _0\"></span>n size, and would t<span class=\"_ _0\"></span>herefore im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>e repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted prof<span class=\"_ _0\"></span>it-ba<span class=\"_ _0\"></span>sed m<span class=\"_ _0\"></span>etri<span class=\"_ _0\"></span>cs un<span class=\"_ _0\"></span>duly af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing the com<span class=\"_ _0\"></span>parab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of the p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g peri<span class=\"_ _0\"></span>ods<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e total cos<span class=\"_ _0\"></span>t has b<span class=\"_ _0\"></span>een di<span class=\"_ _0\"></span>sclo<span class=\"_ _0\"></span>sed w<span class=\"_ _0\"></span>ithin \u201cRe<span class=\"_ _0\"></span>sult of as<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iate\u201d on the incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, a pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>ation which<span class=\"_ gs34\"> </span>t<span class=\"_ _0\"></span>he Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>r appro<span class=\"_ _0\"></span>priate<span class=\"_ _0\"></span>ly ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the na<span class=\"_ _0\"></span>ture of the im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent and re<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n in fair value of th<span class=\"_ _0\"></span>e loan<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Of t<span class=\"_ _0\"></span>he \u00a321<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m, \u00a39.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m relates to impair<span class=\"_ _0\"></span>ment of th<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tment in a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate w<span class=\"_ _0\"></span>hich is c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al in nature for t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s and the<span class=\"_ _0\"></span>refore not ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e for ta<span class=\"_ _0\"></span>x. The c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow in the y<span class=\"_ _0\"></span>ear as<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iated wi<span class=\"_ _0\"></span>th exce<span class=\"_ _0\"></span>ptiona<span class=\"_ _0\"></span>l items was a \u00a31<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m out<span class=\"_ _0\"></span>flow (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: \u00a37<span class=\"_ _5\"></span>.6m ou<span class=\"_ _0\"></span>tf<span class=\"_ _0\"></span>low).<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfProfitLossFromOperatingActivitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-513": {
   "value": "3. O<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rati<span class=\"_ _0\"></span>ng p<span class=\"_ _0\"></span>rofi<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span>Det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow are the key am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d in arri<span class=\"_ _0\"></span>ving at o<span class=\"_ _0\"></span>ur ope<span class=\"_ _0\"></span>rating prof<span class=\"_ _0\"></span>it:<span class=\"_ _295\"> </span><table class=\"s w1da h10c\" id=\"_c4dd7571-eb01-4c3b-8ba2-b8074f9dfe23\"><tr><td></td><td></td><td class=\"t m0 x4b0 h2b y30ff ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y30ff ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x4b9 h38 y3100 ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3100 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3100 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y3101 w1db hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsd9 wsd5\">S<span class=\"_ _3\"></span>taff c<span class=\"_ _3\"></span>osts<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ba y3101 w30 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bb y3102 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bc y3101 w1dc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls17 ws11\">78.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3103 w1dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bd y3103 w30 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4be y3104 w1de hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">21.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bf y3103 w1df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3105 w10c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Los<span class=\"_ _0\"></span>s on dis<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>al of no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c0 y3105 w1e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">9, 10<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c1 y3106 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c2 y3105 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w1e1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Amor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ation of intangibl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c3 y30de w21 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c4 y30df w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c5 y30de w1e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3107 w1e3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt allowa<span class=\"_ _0\"></span>nce during t<span class=\"_ _0\"></span>he year<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c6 y3107 w138 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c7 y3108 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x3f2 y3107 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3109 w1e4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Rever<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>l of trade r<span class=\"_ _0\"></span>ecei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s impai<span class=\"_ _0\"></span>rment al<span class=\"_ _0\"></span>lowance<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c8 y3109 w138 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x208 y310a w61 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c9 y3109 w1e5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y310b w1e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Inventor<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten d<span class=\"_ _0\"></span>own d<span class=\"_ _0\"></span>uring th<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ca y310b w94 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cb y310c w195 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c5 y310b w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y310d w1e7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Rever<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>l of previ<span class=\"_ _0\"></span>ously w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten d<span class=\"_ _0\"></span>own inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cc y310d w94 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cd y310e w48 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ce y310d w49 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w1e8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fe<span class=\"_ _0\"></span>es payab<span class=\"_ _0\"></span>le to audi<span class=\"_ _0\"></span>tors<span class=\"_ _295\"> </span></div></td><td class=\"c n x1c3 y2fb2 w11 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cf y2fb3 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d0 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.8<span class=\"_ _295\"> </span></div></td></tr></table>Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in t<span class=\"_ _0\"></span>he Consolid<span class=\"_ _0\"></span>ated incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent, exce<span class=\"_ _0\"></span>pt for tho<span class=\"_ _0\"></span>se ari<span class=\"_ _0\"></span>sing on fina<span class=\"_ _0\"></span>ncial ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s measur<span class=\"_ _0\"></span>ed at fair value thro<span class=\"_ _0\"></span>ugh prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss in accor<span class=\"_ _0\"></span>dance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, are a gain of \u00a31<span class=\"_ _5\"></span>.6m (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: loss of \u00a30.6m). Exceptional<span class=\"_ _3\"></span> items<span class=\"_ _295\"> </span>Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items are t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e which a<span class=\"_ _0\"></span>re, in aggre<span class=\"_ _0\"></span>gate, material in s<span class=\"_ _0\"></span>ize and<span class=\"_ _0\"></span>/or unusual o<span class=\"_ _0\"></span>r infrequ<span class=\"_ _0\"></span>ent in nature. Crit<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>al ju<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent i<span class=\"_ _0\"></span>n re<span class=\"_ _0\"></span>lat<span class=\"_ _0\"></span>ion t<span class=\"_ _0\"></span>o app<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>n of th<span class=\"_ _0\"></span>e acc<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>g po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y in r<span class=\"_ _0\"></span>ela<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on to exc<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nal i<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>s The a<span class=\"_ _0\"></span>pplic<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on of the a<span class=\"_ _0\"></span>ccounting po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y for e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal items co<span class=\"_ _0\"></span>ntains a num<span class=\"_ _0\"></span>ber of ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>e dete<span class=\"_ _0\"></span>rmining w<span class=\"_ _0\"></span>heth<span class=\"_ _0\"></span>er an item woul<span class=\"_ _0\"></span>d have a materi<span class=\"_ _0\"></span>al impa<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>n the und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>anding of t<span class=\"_ _0\"></span>he finan<span class=\"_ _0\"></span>cial pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance i<span class=\"_ _0\"></span>f it was inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d within p<span class=\"_ _0\"></span>re except<span class=\"_ _0\"></span>ional p<span class=\"_ _0\"></span>rofit for the year, including the im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>rends<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>movem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een fina<span class=\"_ _0\"></span>ncial p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>ds. I<span class=\"_ _0\"></span>n addi<span class=\"_ _0\"></span>tion, d<span class=\"_ _0\"></span>eterm<span class=\"_ _0\"></span>ining wh<span class=\"_ _0\"></span>ether a<span class=\"_ _0\"></span>n item is unusua<span class=\"_ _0\"></span>l in nature is a mat<span class=\"_ _0\"></span>ter of ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent whi<span class=\"_ _0\"></span>ch requir<span class=\"_ _0\"></span>es comp<span class=\"_ _0\"></span>aris<span class=\"_ _0\"></span>on wit<span class=\"_ _0\"></span>h other ite<span class=\"_ _0\"></span>ms to conclu<span class=\"_ _0\"></span>de if it is su<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>icie<span class=\"_ _0\"></span>ntly dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nt to meet t<span class=\"_ _0\"></span>he cri<span class=\"_ _0\"></span>teria of bein<span class=\"_ _0\"></span>g unusual in nature. E<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>onal ite<span class=\"_ _0\"></span>ms in F<span class=\"_ _0\"></span>Y 2024 have signific<span class=\"_ _0\"></span>antly in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>ed to \u00a335.7<span class=\"_ _3\"></span>m from \u00a37<span class=\"_ _5\"></span>.5m in F<span class=\"_ _0\"></span>Y 2023. Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items we<span class=\"_ _0\"></span>re as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span><table class=\"s w1e9 h10d\" id=\"_7eb560c2-2355-46cb-8c30-3246bc0c9276\"><tr><td></td><td class=\"t m0 x4b0 h2b y310f ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y310f ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3110 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3110 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3111 ff2c fs7 fc4 sc0 ls7 ws1\">Inclu<span class=\"_ _0\"></span>ded w<span class=\"_ _0\"></span>ithin s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, marketing a<span class=\"_ _0\"></span>nd admini<span class=\"_ _0\"></span>strat<span class=\"_ _0\"></span>ive ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nses: </td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3112 w1ea hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt of prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent relat<span class=\"_ _0\"></span>ing to gear<span class=\"_ _0\"></span>s manufa<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>ring<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d1 y3113 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d2 y3112 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3114 w1eb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Busine<span class=\"_ _0\"></span>ss pro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s improvem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ing ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d3 y3115 w69 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">9.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d4 y3114 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4d5 y3116 w79 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls14 wse\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d6 y3117 w6d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y3118 ff2c fs7 fc4 sc0 ls7 ws1\">Inclu<span class=\"_ _0\"></span>ded w<span class=\"_ _0\"></span>ithin re<span class=\"_ _0\"></span>sult of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate:<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3119 w1ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Impairment of i<span class=\"_ _3\"></span>nvestment in associate<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d7 y311a wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">9<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x33e y3119 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y311b w1ed hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value lo<span class=\"_ _0\"></span>ss on l<span class=\"_ _0\"></span>oans du<span class=\"_ _0\"></span>e from Bo<span class=\"_ _0\"></span>nd<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d8 y311c w14c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1c ws17\">11<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d2 y311b w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y311d w1ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Leg<span class=\"_ _0\"></span>al fees in re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n to Bond<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d9 y311e w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4da y311d w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4d5 y311f wfe hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">21.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4db y3120 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3121 w1ef hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nal it<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></div></td><td class=\"c n x4dc y3121 w1f0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">35<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4dd y3022 w6d h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3122 w1f1 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax on except<span class=\"_ _0\"></span>ional i<span class=\"_ _0\"></span>tems<span class=\"_ _295\"> </span></div></td><td class=\"c n x4de y3123 wc7 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">(8.<span class=\"_ _0\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x4df y3122 w15e hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f6 w1f2 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nal it<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>s af<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r ta<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e0 y30f6 w38 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">2<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e1 y2fb2 w17f hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">5.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr></table>Im<span class=\"_ _0\"></span>pai<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>nt of p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, pla<span class=\"_ _0\"></span>nt an<span class=\"_ _0\"></span>d eq<span class=\"_ _0\"></span>uip<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt re<span class=\"_ _0\"></span>lat<span class=\"_ _0\"></span>ing t<span class=\"_ _0\"></span>o gea<span class=\"_ _0\"></span>rs m<span class=\"_ _0\"></span>anu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turi<span class=\"_ _0\"></span>ng<span class=\"_ _295\"> </span>The Comp<span class=\"_ _0\"></span>any has succes<span class=\"_ _0\"></span>sfull<span class=\"_ _0\"></span>y se<span class=\"_ _0\"></span>ede<span class=\"_ _0\"></span>d the P<span class=\"_ _0\"></span>EEK gear<span class=\"_ _0\"></span>s market wi<span class=\"_ _0\"></span>th sa<span class=\"_ _0\"></span>les com<span class=\"_ _0\"></span>ing throug<span class=\"_ _0\"></span>h both p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s manufac<span class=\"_ _0\"></span>ture and p<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>yme<span class=\"_ _0\"></span>r resin s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s. Wit<span class=\"_ _0\"></span>h an increa<span class=\"_ _0\"></span>sing pro<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion of s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, both cu<span class=\"_ _0\"></span>rrent and fo<span class=\"_ _0\"></span>reca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, materiali<span class=\"_ _0\"></span>sing from re<span class=\"_ _0\"></span>sin sa<span class=\"_ _0\"></span>les, t<span class=\"_ _0\"></span>he Company has p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ed a rev<span class=\"_ _0\"></span>iew of it<span class=\"_ _0\"></span>s prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equipm<span class=\"_ _0\"></span>ent whi<span class=\"_ _0\"></span>ch is sp<span class=\"_ _0\"></span>ecif<span class=\"_ _0\"></span>ic to it<span class=\"_ _0\"></span>s gear m<span class=\"_ _0\"></span>anufac<span class=\"_ _0\"></span>turing o<span class=\"_ _0\"></span>pera<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Fo<span class=\"_ _0\"></span>llowin<span class=\"_ _0\"></span>g this rev<span class=\"_ _0\"></span>iew th<span class=\"_ _0\"></span>e Company has wr<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ten dow<span class=\"_ _0\"></span>n a numbe<span class=\"_ _0\"></span>r of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s whi<span class=\"_ _0\"></span>ch are eith<span class=\"_ _0\"></span>er no lo<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>r require<span class=\"_ _0\"></span>d or are not for<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>st to b<span class=\"_ _0\"></span>e fully uti<span class=\"_ _0\"></span>lised in t<span class=\"_ _0\"></span>he future by t<span class=\"_ _0\"></span>he ge<span class=\"_ _0\"></span>ars bu<span class=\"_ _0\"></span>sines<span class=\"_ _0\"></span>s and c<span class=\"_ _0\"></span>annot be red<span class=\"_ _0\"></span>epl<span class=\"_ _0\"></span>oyed el<span class=\"_ _0\"></span>sew<span class=\"_ _0\"></span>here in th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s have b<span class=\"_ _0\"></span>een w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten d<span class=\"_ _0\"></span>own to th<span class=\"_ _0\"></span>eir recov<span class=\"_ _0\"></span>erabl<span class=\"_ _0\"></span>e amount w<span class=\"_ _0\"></span>ith an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent los<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed of \u00a34.6m, non<span class=\"_ _0\"></span>e of whic<span class=\"_ _0\"></span>h is ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e for ta<span class=\"_ _0\"></span>x. Gi<span class=\"_ _0\"></span>ven the s<span class=\"_ _0\"></span>ize of the impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt, it<span class=\"_ _0\"></span>s impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t on the re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d profit-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed me<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>s and t<span class=\"_ _0\"></span>he infrequ<span class=\"_ _0\"></span>ent nature of such cha<span class=\"_ _0\"></span>rges<span class=\"_ _0\"></span>, it me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s the Company<span class=\"_ _0\"></span>\u2019s criteria to b<span class=\"_ _0\"></span>e pres<span class=\"_ _0\"></span>ented as e<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>onal.<span class=\"_ _295\"> </span>Business process<span class=\"_ _3\"></span> impro<span class=\"_ _3\"></span>vements<span class=\"_ _3\"></span> including<span class=\"_ _3\"></span> ERP syst<span class=\"_ _3\"></span>em implemen<span class=\"_ _3\"></span>tation<span class=\"_ _295\"> </span>During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>022 the Grou<span class=\"_ _0\"></span>p comme<span class=\"_ _0\"></span>nced a mul<span class=\"_ _0\"></span>ti-<span class=\"_ _0\"></span>year imp<span class=\"_ _0\"></span>roveme<span class=\"_ _0\"></span>nt proje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t centred a<span class=\"_ _0\"></span>round th<span class=\"_ _0\"></span>e imple<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of a new cl<span class=\"_ _0\"></span>oud<span class=\"_ _0\"></span>-b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d ERP sy<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>m. The p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t, whi<span class=\"_ _0\"></span>ch includ<span class=\"_ _0\"></span>es pro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s rede<span class=\"_ _0\"></span>sign, cus<span class=\"_ _0\"></span>tomis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n and confi<span class=\"_ _0\"></span>guratio<span class=\"_ _0\"></span>n of the ne<span class=\"_ _0\"></span>w ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem, chang<span class=\"_ _0\"></span>e manag<span class=\"_ _0\"></span>ement a<span class=\"_ _0\"></span>nd training, w<span class=\"_ _0\"></span>ill de<span class=\"_ _0\"></span>liver b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s to both cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>r interac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns and inter<span class=\"_ _0\"></span>nal busine<span class=\"_ _0\"></span>ss pr<span class=\"_ _0\"></span>oces<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s includin<span class=\"_ _0\"></span>g thos<span class=\"_ _0\"></span>e coverin<span class=\"_ _0\"></span>g procure<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>, back off<span class=\"_ _0\"></span>ice pro<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ing and org<span class=\"_ _0\"></span>anis<span class=\"_ _0\"></span>ationa<span class=\"_ _0\"></span>l ef<span class=\"_ _0\"></span>ficie<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y. The p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t cost<span class=\"_ _0\"></span>s rela<span class=\"_ _0\"></span>ting dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly to th<span class=\"_ _0\"></span>e new ERP s<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>stem im<span class=\"_ _0\"></span>plem<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>tion d<span class=\"_ _0\"></span>o not me<span class=\"_ _0\"></span>et the c<span class=\"_ _0\"></span>riteri<span class=\"_ _0\"></span>a for cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on (as the maj<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y of co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s relating to p<span class=\"_ _0\"></span>ast s<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>stems have), in line wi<span class=\"_ _0\"></span>th the I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S Inte<span class=\"_ _0\"></span>rpret<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns Commit<span class=\"_ _0\"></span>tee\u2019s decis<span class=\"_ _0\"></span>ion clar<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ying h<span class=\"_ _0\"></span>ow arran<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ents i<span class=\"_ _0\"></span>n resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of cloud<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed S<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span>are as a S<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ce (\u2018SaaS\u2019) s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tems sho<span class=\"_ _0\"></span>uld be a<span class=\"_ _0\"></span>ccounted for<span class=\"_ _3\"></span>. Accordingl<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, the cos<span class=\"_ _0\"></span>t is ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>ed rath<span class=\"_ _0\"></span>er than c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>alis<span class=\"_ _0\"></span>ed and amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ised<span class=\"_ _0\"></span>. Given t<span class=\"_ _0\"></span>he size of the o<span class=\"_ _0\"></span>verall impr<span class=\"_ _0\"></span>ovement p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t and it<span class=\"_ _0\"></span>s impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t on the re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d profit-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed me<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e fac<span class=\"_ _0\"></span>t the s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem is evergre<span class=\"_ _0\"></span>en and t<span class=\"_ _0\"></span>hus this le<span class=\"_ _0\"></span>vel and nature o<span class=\"_ _0\"></span>f cost w<span class=\"_ _0\"></span>ill not hap<span class=\"_ _0\"></span>pen a<span class=\"_ _0\"></span>gain, it me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s the Gro<span class=\"_ _0\"></span>up\u2019s criteria to b<span class=\"_ _0\"></span>e pres<span class=\"_ _0\"></span>ented as e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal. Th<span class=\"_ _0\"></span>e improve<span class=\"_ _0\"></span>ment proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t, in<span class=\"_ _0\"></span>cluding t<span class=\"_ _0\"></span>he ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem g<span class=\"_ _0\"></span>o live, will b<span class=\"_ _0\"></span>e compl<span class=\"_ _0\"></span>eted in 2025.<span class=\"_ _295\"> </span>Im<span class=\"_ _0\"></span>pai<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>nt of inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span>t in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ate an<span class=\"_ _0\"></span>d fair va<span class=\"_ _0\"></span>lue l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s on lo<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>s due f<span class=\"_ _0\"></span>rom B<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>d 3D H<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>e T<span class=\"_ _3\"></span>echn<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>ogy B<span class=\"_ _0\"></span>V (\u2018<span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span>Det<span class=\"_ _0\"></span>ails of the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>h impair<span class=\"_ _0\"></span>ment of inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent in as<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iate, fair value lo<span class=\"_ _0\"></span>ss on l<span class=\"_ _0\"></span>oans (compri<span class=\"_ _0\"></span>sing conver<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ble lo<span class=\"_ _0\"></span>an note<span class=\"_ _0\"></span>s and 2024 Bridging loan), and ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ated le<span class=\"_ _0\"></span>gal fee<span class=\"_ _0\"></span>s are det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d in note 1<span class=\"_ _5\"></span>1 b<span class=\"_ _0\"></span>elow. At \u00a32<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.2m, this meet<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia to be dis<span class=\"_ _0\"></span>clo<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s excepti<span class=\"_ _0\"></span>onal, be<span class=\"_ _0\"></span>ing material i<span class=\"_ _0\"></span>n size, and would t<span class=\"_ _0\"></span>herefore im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>e repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted prof<span class=\"_ _0\"></span>it-ba<span class=\"_ _0\"></span>sed m<span class=\"_ _0\"></span>etri<span class=\"_ _0\"></span>cs un<span class=\"_ _0\"></span>duly af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing the com<span class=\"_ _0\"></span>parab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of the p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g peri<span class=\"_ _0\"></span>ods<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e total cos<span class=\"_ _0\"></span>t has b<span class=\"_ _0\"></span>een di<span class=\"_ _0\"></span>sclo<span class=\"_ _0\"></span>sed w<span class=\"_ _0\"></span>ithin \u201cRe<span class=\"_ _0\"></span>sult of as<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iate\u201d on the incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, a pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>ation which<span class=\"_ gs34\"> </span>t<span class=\"_ _0\"></span>he Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>r appro<span class=\"_ _0\"></span>priate<span class=\"_ _0\"></span>ly ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the na<span class=\"_ _0\"></span>ture of the im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent and re<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n in fair value of th<span class=\"_ _0\"></span>e loan<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Of t<span class=\"_ _0\"></span>he \u00a321<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m, \u00a39.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m relates to impair<span class=\"_ _0\"></span>ment of th<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tment in a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate w<span class=\"_ _0\"></span>hich is c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al in nature for t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s and the<span class=\"_ _0\"></span>refore not ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e for ta<span class=\"_ _0\"></span>x. The c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow in the y<span class=\"_ _0\"></span>ear as<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iated wi<span class=\"_ _0\"></span>th exce<span class=\"_ _0\"></span>ptiona<span class=\"_ _0\"></span>l items was a \u00a31<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m out<span class=\"_ _0\"></span>flow (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: \u00a37<span class=\"_ _5\"></span>.6m ou<span class=\"_ _0\"></span>tf<span class=\"_ _0\"></span>low).<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesByNatureExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-487": {
   "value": "3. O<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rati<span class=\"_ _0\"></span>ng p<span class=\"_ _0\"></span>rofi<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span>Det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow are the key am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d in arri<span class=\"_ _0\"></span>ving at o<span class=\"_ _0\"></span>ur ope<span class=\"_ _0\"></span>rating prof<span class=\"_ _0\"></span>it:<span class=\"_ _295\"> </span><table class=\"s w1da h10c\" id=\"_c4dd7571-eb01-4c3b-8ba2-b8074f9dfe23\"><tr><td></td><td></td><td class=\"t m0 x4b0 h2b y30ff ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y30ff ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x4b9 h38 y3100 ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3100 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3100 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y3101 w1db hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsd9 wsd5\">S<span class=\"_ _3\"></span>taff c<span class=\"_ _3\"></span>osts<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ba y3101 w30 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bb y3102 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bc y3101 w1dc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls17 ws11\">78.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3103 w1dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bd y3103 w30 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4be y3104 w1de hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">21.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4bf y3103 w1df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3105 w10c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Los<span class=\"_ _0\"></span>s on dis<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>al of no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cu<span class=\"_ _0\"></span>rrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c0 y3105 w1e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">9, 10<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c1 y3106 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c2 y3105 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w1e1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Amor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ation of intangibl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c3 y30de w21 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c4 y30df w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c5 y30de w1e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3107 w1e3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt allowa<span class=\"_ _0\"></span>nce during t<span class=\"_ _0\"></span>he year<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c6 y3107 w138 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c7 y3108 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x3f2 y3107 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3109 w1e4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Rever<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>l of trade r<span class=\"_ _0\"></span>ecei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s impai<span class=\"_ _0\"></span>rment al<span class=\"_ _0\"></span>lowance<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c8 y3109 w138 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x208 y310a w61 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c9 y3109 w1e5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y310b w1e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Inventor<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten d<span class=\"_ _0\"></span>own d<span class=\"_ _0\"></span>uring th<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ca y310b w94 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cb y310c w195 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x4c5 y310b w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y310d w1e7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Rever<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>l of previ<span class=\"_ _0\"></span>ously w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten d<span class=\"_ _0\"></span>own inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cc y310d w94 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cd y310e w48 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ce y310d w49 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w1e8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fe<span class=\"_ _0\"></span>es payab<span class=\"_ _0\"></span>le to audi<span class=\"_ _0\"></span>tors<span class=\"_ _295\"> </span></div></td><td class=\"c n x1c3 y2fb2 w11 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cf y2fb3 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d0 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.8<span class=\"_ _295\"> </span></div></td></tr></table>Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in t<span class=\"_ _0\"></span>he Consolid<span class=\"_ _0\"></span>ated incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent, exce<span class=\"_ _0\"></span>pt for tho<span class=\"_ _0\"></span>se ari<span class=\"_ _0\"></span>sing on fina<span class=\"_ _0\"></span>ncial ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s measur<span class=\"_ _0\"></span>ed at fair value thro<span class=\"_ _0\"></span>ugh prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss in accor<span class=\"_ _0\"></span>dance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, are a gain of \u00a31<span class=\"_ _5\"></span>.6m (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: loss of \u00a30.6m). Exceptional<span class=\"_ _3\"></span> items<span class=\"_ _295\"> </span>Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items are t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e which a<span class=\"_ _0\"></span>re, in aggre<span class=\"_ _0\"></span>gate, material in s<span class=\"_ _0\"></span>ize and<span class=\"_ _0\"></span>/or unusual o<span class=\"_ _0\"></span>r infrequ<span class=\"_ _0\"></span>ent in nature. Crit<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>al ju<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent i<span class=\"_ _0\"></span>n re<span class=\"_ _0\"></span>lat<span class=\"_ _0\"></span>ion t<span class=\"_ _0\"></span>o app<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>n of th<span class=\"_ _0\"></span>e acc<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>g po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y in r<span class=\"_ _0\"></span>ela<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on to exc<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nal i<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>s The a<span class=\"_ _0\"></span>pplic<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on of the a<span class=\"_ _0\"></span>ccounting po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y for e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal items co<span class=\"_ _0\"></span>ntains a num<span class=\"_ _0\"></span>ber of ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>e dete<span class=\"_ _0\"></span>rmining w<span class=\"_ _0\"></span>heth<span class=\"_ _0\"></span>er an item woul<span class=\"_ _0\"></span>d have a materi<span class=\"_ _0\"></span>al impa<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>n the und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>anding of t<span class=\"_ _0\"></span>he finan<span class=\"_ _0\"></span>cial pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance i<span class=\"_ _0\"></span>f it was inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d within p<span class=\"_ _0\"></span>re except<span class=\"_ _0\"></span>ional p<span class=\"_ _0\"></span>rofit for the year, including the im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>rends<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>movem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een fina<span class=\"_ _0\"></span>ncial p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>ds. I<span class=\"_ _0\"></span>n addi<span class=\"_ _0\"></span>tion, d<span class=\"_ _0\"></span>eterm<span class=\"_ _0\"></span>ining wh<span class=\"_ _0\"></span>ether a<span class=\"_ _0\"></span>n item is unusua<span class=\"_ _0\"></span>l in nature is a mat<span class=\"_ _0\"></span>ter of ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent whi<span class=\"_ _0\"></span>ch requir<span class=\"_ _0\"></span>es comp<span class=\"_ _0\"></span>aris<span class=\"_ _0\"></span>on wit<span class=\"_ _0\"></span>h other ite<span class=\"_ _0\"></span>ms to conclu<span class=\"_ _0\"></span>de if it is su<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>icie<span class=\"_ _0\"></span>ntly dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nt to meet t<span class=\"_ _0\"></span>he cri<span class=\"_ _0\"></span>teria of bein<span class=\"_ _0\"></span>g unusual in nature. E<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>onal ite<span class=\"_ _0\"></span>ms in F<span class=\"_ _0\"></span>Y 2024 have signific<span class=\"_ _0\"></span>antly in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>ed to \u00a335.7<span class=\"_ _3\"></span>m from \u00a37<span class=\"_ _5\"></span>.5m in F<span class=\"_ _0\"></span>Y 2023. Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items we<span class=\"_ _0\"></span>re as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span><table class=\"s w1e9 h10d\" id=\"_7eb560c2-2355-46cb-8c30-3246bc0c9276\"><tr><td></td><td class=\"t m0 x4b0 h2b y310f ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y310f ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3110 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3110 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3111 ff2c fs7 fc4 sc0 ls7 ws1\">Inclu<span class=\"_ _0\"></span>ded w<span class=\"_ _0\"></span>ithin s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, marketing a<span class=\"_ _0\"></span>nd admini<span class=\"_ _0\"></span>strat<span class=\"_ _0\"></span>ive ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nses: </td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3112 w1ea hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt of prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent relat<span class=\"_ _0\"></span>ing to gear<span class=\"_ _0\"></span>s manufa<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>ring<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d1 y3113 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d2 y3112 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3114 w1eb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Busine<span class=\"_ _0\"></span>ss pro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s improvem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ing ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d3 y3115 w69 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">9.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d4 y3114 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4d5 y3116 w79 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls14 wse\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d6 y3117 w6d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y3118 ff2c fs7 fc4 sc0 ls7 ws1\">Inclu<span class=\"_ _0\"></span>ded w<span class=\"_ _0\"></span>ithin re<span class=\"_ _0\"></span>sult of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate:<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3119 w1ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Impairment of i<span class=\"_ _3\"></span>nvestment in associate<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d7 y311a wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">9<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x33e y3119 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y311b w1ed hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value lo<span class=\"_ _0\"></span>ss on l<span class=\"_ _0\"></span>oans du<span class=\"_ _0\"></span>e from Bo<span class=\"_ _0\"></span>nd<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d8 y311c w14c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1c ws17\">11<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d2 y311b w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y311d w1ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Leg<span class=\"_ _0\"></span>al fees in re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n to Bond<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d9 y311e w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4da y311d w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4d5 y311f wfe hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">21.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4db y3120 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3121 w1ef hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nal it<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></div></td><td class=\"c n x4dc y3121 w1f0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">35<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4dd y3022 w6d h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3122 w1f1 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax on except<span class=\"_ _0\"></span>ional i<span class=\"_ _0\"></span>tems<span class=\"_ _295\"> </span></div></td><td class=\"c n x4de y3123 wc7 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">(8.<span class=\"_ _0\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x4df y3122 w15e hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f6 w1f2 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>nal it<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>s af<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>r ta<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e0 y30f6 w38 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">2<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e1 y2fb2 w17f hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">5.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr></table><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs115\">Im<span class=\"_ _0\"></span>pai<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>nt of p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, pla<span class=\"_ _0\"></span>nt an<span class=\"_ _0\"></span>d eq<span class=\"_ _0\"></span>uip<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt re<span class=\"_ _0\"></span>lat<span class=\"_ _0\"></span>ing t<span class=\"_ _0\"></span>o gea<span class=\"_ _0\"></span>rs m<span class=\"_ _0\"></span>anu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turi<span class=\"_ _0\"></span>ng<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs116\">The Comp<span class=\"_ _0\"></span>any has succes<span class=\"_ _0\"></span>sfull<span class=\"_ _0\"></span>y se<span class=\"_ _0\"></span>ede<span class=\"_ _0\"></span>d the P<span class=\"_ _0\"></span>EEK gear<span class=\"_ _0\"></span>s market wi<span class=\"_ _0\"></span>th sa<span class=\"_ _0\"></span>les com<span class=\"_ _0\"></span>ing throug<span class=\"_ _0\"></span>h both p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s manufac<span class=\"_ _0\"></span>ture and p<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>yme<span class=\"_ _0\"></span>r resin s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs117\">Wit<span class=\"_ _0\"></span>h an increa<span class=\"_ _0\"></span>sing pro<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion of s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, both cu<span class=\"_ _0\"></span>rrent and fo<span class=\"_ _0\"></span>reca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, materiali<span class=\"_ _0\"></span>sing from re<span class=\"_ _0\"></span>sin sa<span class=\"_ _0\"></span>les, t<span class=\"_ _0\"></span>he Company has p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ed a rev<span class=\"_ _0\"></span>iew of it<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs118\">prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equipm<span class=\"_ _0\"></span>ent whi<span class=\"_ _0\"></span>ch is sp<span class=\"_ _0\"></span>ecif<span class=\"_ _0\"></span>ic to it<span class=\"_ _0\"></span>s gear m<span class=\"_ _0\"></span>anufac<span class=\"_ _0\"></span>turing o<span class=\"_ _0\"></span>pera<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Fo<span class=\"_ _0\"></span>llowin<span class=\"_ _0\"></span>g this rev<span class=\"_ _0\"></span>iew th<span class=\"_ _0\"></span>e Company has wr<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ten dow<span class=\"_ _0\"></span>n </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs119\">a numbe<span class=\"_ _0\"></span>r of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s whi<span class=\"_ _0\"></span>ch are eith<span class=\"_ _0\"></span>er no lo<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>r require<span class=\"_ _0\"></span>d or are not for<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>st to b<span class=\"_ _0\"></span>e fully uti<span class=\"_ _0\"></span>lised in t<span class=\"_ _0\"></span>he future by t<span class=\"_ _0\"></span>he ge<span class=\"_ _0\"></span>ars bu<span class=\"_ _0\"></span>sines<span class=\"_ _0\"></span>s and c<span class=\"_ _0\"></span>annot </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs11a\">be red<span class=\"_ _0\"></span>epl<span class=\"_ _0\"></span>oyed el<span class=\"_ _0\"></span>sew<span class=\"_ _0\"></span>here in th<span class=\"_ _0\"></span>e Group. T<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s have b<span class=\"_ _0\"></span>een w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten d<span class=\"_ _0\"></span>own to th<span class=\"_ _0\"></span>eir recov<span class=\"_ _0\"></span>erabl<span class=\"_ _0\"></span>e amount w<span class=\"_ _0\"></span>ith an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent los<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs11b\">of \u00a34.6m, non<span class=\"_ _0\"></span>e of whic<span class=\"_ _0\"></span>h is ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e for ta<span class=\"_ _0\"></span>x. Gi<span class=\"_ _0\"></span>ven the s<span class=\"_ _0\"></span>ize of the impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt, it<span class=\"_ _0\"></span>s impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t on the re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d profit-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed me<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>s and t<span class=\"_ _0\"></span>he </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs11c\">infrequ<span class=\"_ _0\"></span>ent nature of such cha<span class=\"_ _0\"></span>rges<span class=\"_ _0\"></span>, it me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s the Company<span class=\"_ _0\"></span>\u2019s criteria to b<span class=\"_ _0\"></span>e pres<span class=\"_ _0\"></span>ented as e<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>onal.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls1f ws1a gs11d\">Business process<span class=\"_ _3\"></span> impro<span class=\"_ _3\"></span>vements<span class=\"_ _3\"></span> including<span class=\"_ _3\"></span> ERP syst<span class=\"_ _3\"></span>em implemen<span class=\"_ _3\"></span>tation<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs11e\">During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>022 the Grou<span class=\"_ _0\"></span>p comme<span class=\"_ _0\"></span>nced a mul<span class=\"_ _0\"></span>ti-<span class=\"_ _0\"></span>year imp<span class=\"_ _0\"></span>roveme<span class=\"_ _0\"></span>nt proje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t centred a<span class=\"_ _0\"></span>round th<span class=\"_ _0\"></span>e imple<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of a new cl<span class=\"_ _0\"></span>oud<span class=\"_ _0\"></span>-b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d ERP </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs11f\">sy<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>m. The p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t, whi<span class=\"_ _0\"></span>ch includ<span class=\"_ _0\"></span>es pro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s rede<span class=\"_ _0\"></span>sign, cus<span class=\"_ _0\"></span>tomis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n and confi<span class=\"_ _0\"></span>guratio<span class=\"_ _0\"></span>n of the ne<span class=\"_ _0\"></span>w ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem, chang<span class=\"_ _0\"></span>e manag<span class=\"_ _0\"></span>ement a<span class=\"_ _0\"></span>nd </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs120\">training, w<span class=\"_ _0\"></span>ill de<span class=\"_ _0\"></span>liver b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s to both cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>r interac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns and inter<span class=\"_ _0\"></span>nal busine<span class=\"_ _0\"></span>ss pr<span class=\"_ _0\"></span>oces<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s includin<span class=\"_ _0\"></span>g thos<span class=\"_ _0\"></span>e coverin<span class=\"_ _0\"></span>g procure<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>, back </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs121\">off<span class=\"_ _0\"></span>ice pro<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ing and org<span class=\"_ _0\"></span>anis<span class=\"_ _0\"></span>ationa<span class=\"_ _0\"></span>l ef<span class=\"_ _0\"></span>ficie<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs122\">The p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t cost<span class=\"_ _0\"></span>s rela<span class=\"_ _0\"></span>ting dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly to th<span class=\"_ _0\"></span>e new ERP s<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>stem im<span class=\"_ _0\"></span>plem<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>tion d<span class=\"_ _0\"></span>o not me<span class=\"_ _0\"></span>et the c<span class=\"_ _0\"></span>riteri<span class=\"_ _0\"></span>a for cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on (as the maj<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y of co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs123\">relating to p<span class=\"_ _0\"></span>ast s<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>stems have), in line wi<span class=\"_ _0\"></span>th the I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S Inte<span class=\"_ _0\"></span>rpret<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns Commit<span class=\"_ _0\"></span>tee\u2019s decis<span class=\"_ _0\"></span>ion clar<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ying h<span class=\"_ _0\"></span>ow arran<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ents i<span class=\"_ _0\"></span>n resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs124\">cloud<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed S<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>tw<span class=\"_ _0\"></span>are as a S<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ce (\u2018SaaS\u2019) s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tems sho<span class=\"_ _0\"></span>uld be a<span class=\"_ _0\"></span>ccounted for<span class=\"_ _3\"></span>. Accordingl<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, the cos<span class=\"_ _0\"></span>t is ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>ed rath<span class=\"_ _0\"></span>er than c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>alis<span class=\"_ _0\"></span>ed and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs125\">amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ised<span class=\"_ _0\"></span>. Given t<span class=\"_ _0\"></span>he size of the o<span class=\"_ _0\"></span>verall impr<span class=\"_ _0\"></span>ovement p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t and it<span class=\"_ _0\"></span>s impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t on the re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d profit-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed me<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e fac<span class=\"_ _0\"></span>t the s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem is </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs126\">evergre<span class=\"_ _0\"></span>en and t<span class=\"_ _0\"></span>hus this le<span class=\"_ _0\"></span>vel and nature o<span class=\"_ _0\"></span>f cost w<span class=\"_ _0\"></span>ill not hap<span class=\"_ _0\"></span>pen a<span class=\"_ _0\"></span>gain, it me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s the Gro<span class=\"_ _0\"></span>up\u2019s criteria to b<span class=\"_ _0\"></span>e pres<span class=\"_ _0\"></span>ented as e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal. Th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs127\">improve<span class=\"_ _0\"></span>ment proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t, in<span class=\"_ _0\"></span>cluding t<span class=\"_ _0\"></span>he ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem g<span class=\"_ _0\"></span>o live, will b<span class=\"_ _0\"></span>e compl<span class=\"_ _0\"></span>eted in 2025.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls72 ws1 gs128\">Im<span class=\"_ _0\"></span>pai<span class=\"_ _0\"></span>rme<span class=\"_ _0\"></span>nt of inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span>t in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ci<span class=\"_ _0\"></span>ate an<span class=\"_ _0\"></span>d fair va<span class=\"_ _0\"></span>lue l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s on lo<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>s due f<span class=\"_ _0\"></span>rom B<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>d 3D H<span class=\"_ _0\"></span>ig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>e T<span class=\"_ _3\"></span>echn<span class=\"_ _0\"></span>ol<span class=\"_ _0\"></span>ogy B<span class=\"_ _0\"></span>V (\u2018<span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs129\">Det<span class=\"_ _0\"></span>ails of the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>h impair<span class=\"_ _0\"></span>ment of inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent in as<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iate, fair value lo<span class=\"_ _0\"></span>ss on l<span class=\"_ _0\"></span>oans (compri<span class=\"_ _0\"></span>sing conver<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ble lo<span class=\"_ _0\"></span>an note<span class=\"_ _0\"></span>s and 2024 Bridging </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs12a\">loan), and ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ated le<span class=\"_ _0\"></span>gal fee<span class=\"_ _0\"></span>s are det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d in note 1<span class=\"_ _5\"></span>1 b<span class=\"_ _0\"></span>elow. At \u00a32<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.2m, this meet<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia to be dis<span class=\"_ _0\"></span>clo<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s excepti<span class=\"_ _0\"></span>onal, be<span class=\"_ _0\"></span>ing </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs12b\">material i<span class=\"_ _0\"></span>n size, and would t<span class=\"_ _0\"></span>herefore im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>e repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted prof<span class=\"_ _0\"></span>it-ba<span class=\"_ _0\"></span>sed m<span class=\"_ _0\"></span>etri<span class=\"_ _0\"></span>cs un<span class=\"_ _0\"></span>duly af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing the com<span class=\"_ _0\"></span>parab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of the p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs12c\">bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g peri<span class=\"_ _0\"></span>ods<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e total cos<span class=\"_ _0\"></span>t has b<span class=\"_ _0\"></span>een di<span class=\"_ _0\"></span>sclo<span class=\"_ _0\"></span>sed w<span class=\"_ _0\"></span>ithin \u201cRe<span class=\"_ _0\"></span>sult of as<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iate\u201d on the incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, a pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>ation </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs12d\">which<span class=\"_ gs34\"> </span>t<span class=\"_ _0\"></span>he Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>r appro<span class=\"_ _0\"></span>priate<span class=\"_ _0\"></span>ly ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the na<span class=\"_ _0\"></span>ture of the im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent and re<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n in fair value of th<span class=\"_ _0\"></span>e loan<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs12e\">Of t<span class=\"_ _0\"></span>he \u00a321<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m, \u00a39.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m relates to impair<span class=\"_ _0\"></span>ment of th<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tment in a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate w<span class=\"_ _0\"></span>hich is c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al in nature for t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s and the<span class=\"_ _0\"></span>refore not </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs12f\">ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e for ta<span class=\"_ _0\"></span>x. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs130\">The c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow in the y<span class=\"_ _0\"></span>ear as<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iated wi<span class=\"_ _0\"></span>th exce<span class=\"_ _0\"></span>ptiona<span class=\"_ _0\"></span>l items was a \u00a31<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m out<span class=\"_ _0\"></span>flow (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: \u00a37<span class=\"_ _5\"></span>.6m ou<span class=\"_ _0\"></span>tf<span class=\"_ _0\"></span>low).<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc3 sc0 ls7 ws1 gs131\">4<span class=\"_ _0\"></span>. Fe<span class=\"_ _0\"></span>es p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>e to au<span class=\"_ _0\"></span>dit<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs132\">Auditor<span class=\"_ _0\"></span>s\u2019 remun<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n was as fol<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></div><div class=\"gs133\"><table class=\"s w1f3 h10e\" id=\"_e3e3ba80-b706-445d-b625-c45a48b7bab3\"><tr><td></td><td class=\"t m0 x1fe h2b y3124 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3124 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3125 ff2a fs17 fc4 sc0 ls1be ws1d3\">\u00a3000<span class=\"_ _3\"></span> </td><td class=\"t m0 x1ff h38 y3125 ff2c fs17 fc4 sc0 ls1bf ws1d4\">\u00a3000<span class=\"_ _3\"></span> </td></tr><tr><td class=\"t m0 x203 hb y3126 ff2c fs7 fc4 sc0 ls7 ws1\">Audit s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ces relat<span class=\"_ _0\"></span>ing to:<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fae w1f4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex plc a<span class=\"_ _0\"></span>nd Group co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>datio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e2 y2faf w1f5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls13 wsd\">287<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e3 y2fae w1f6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">330<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w1f7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 The Comp<span class=\"_ _0\"></span>any\u2019s subsidia<span class=\"_ _0\"></span>ries<span class=\"_ _0\"></span>, pur<span class=\"_ _0\"></span>suant to leg<span class=\"_ _0\"></span>islatio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e4 y3128 w1f8 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">503<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e5 y3127 w1f9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">4<span class=\"_ _0\"></span>63<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x215 y2fb3 w1fa hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1a ws15\">790<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e6 y2fb2 w1fb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">793<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs134\">No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>audit fe<span class=\"_ _0\"></span>es for F<span class=\"_ _0\"></span>Y 2024 were \u00a3nil (F<span class=\"_ _0\"></span>Y 2023: \u00a3nil).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfExpensesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-561": {
   "value": "Exceptional<span class=\"_ _3\"></span> items<span class=\"_ _295\"> </span>Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items are t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e which a<span class=\"_ _0\"></span>re, in aggre<span class=\"_ _0\"></span>gate, material in s<span class=\"_ _0\"></span>ize and<span class=\"_ _0\"></span>/or unusual o<span class=\"_ _0\"></span>r infrequ<span class=\"_ _0\"></span>ent in nature. ",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForExceptionalItemsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-514": {
   "value": "4<span class=\"_ _0\"></span>. Fe<span class=\"_ _0\"></span>es p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>e to au<span class=\"_ _0\"></span>dit<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Auditor<span class=\"_ _0\"></span>s\u2019 remun<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n was as fol<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span><table class=\"s w1f3 h10e\" id=\"_e3e3ba80-b706-445d-b625-c45a48b7bab3\"><tr><td></td><td class=\"t m0 x1fe h2b y3124 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3124 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3125 ff2a fs17 fc4 sc0 ls1be ws1d3\">\u00a3000<span class=\"_ _3\"></span> </td><td class=\"t m0 x1ff h38 y3125 ff2c fs17 fc4 sc0 ls1bf ws1d4\">\u00a3000<span class=\"_ _3\"></span> </td></tr><tr><td class=\"t m0 x203 hb y3126 ff2c fs7 fc4 sc0 ls7 ws1\">Audit s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ces relat<span class=\"_ _0\"></span>ing to:<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fae w1f4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex plc a<span class=\"_ _0\"></span>nd Group co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>datio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e2 y2faf w1f5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls13 wsd\">287<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e3 y2fae w1f6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">330<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w1f7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 The Comp<span class=\"_ _0\"></span>any\u2019s subsidia<span class=\"_ _0\"></span>ries<span class=\"_ _0\"></span>, pur<span class=\"_ _0\"></span>suant to leg<span class=\"_ _0\"></span>islatio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e4 y3128 w1f8 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">503<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e5 y3127 w1f9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">4<span class=\"_ _0\"></span>63<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x215 y2fb3 w1fa hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1a ws15\">790<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e6 y2fb2 w1fb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">793<span class=\"_ _295\"> </span></div></td></tr></table>No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>audit fe<span class=\"_ _0\"></span>es for F<span class=\"_ _0\"></span>Y 2024 were \u00a3nil (F<span class=\"_ _0\"></span>Y 2023: \u00a3nil).",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAuditorsRemunerationExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-488": {
   "value": "<div class=\"t m0 h9 ff2a fs7 fc3 sc0 ls7 ws1 gs136\">5. St<span class=\"_ _0\"></span>af<span class=\"_ _0\"></span>f cos<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span></div><div class=\"gs137\"><table class=\"s w1fc h10f\" id=\"_4f379caa-74fb-4d8e-8317-75befb97b48b\"><tr><td></td><td></td><td class=\"t m0 x1fe h2b y3129 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3129 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h38 y312a ff2c fs17 fc4 sc0 ls7 ws1\">Not<span class=\"_ _0\"></span>e </td><td class=\"t m0 x201 h2b y312a ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y312a ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y312b w1fd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Wages an<span class=\"_ _0\"></span>d salar<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x4e7 y312c w1fe hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12b ws133\">66.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4e8 y312b w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls8d wse3\">65<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w1ff hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">So<span class=\"_ _0\"></span>cial se<span class=\"_ _0\"></span>curit<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x4e9 y30df w200 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2e ws2a\">6.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ea y30de w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">6<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w201 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Defined contri<span class=\"_ _3\"></span>bution pension<span class=\"_ _3\"></span> schemes<span class=\"_ _295\"> </span></div></td><td class=\"c n x4eb y2fc9 w5d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse7 wse5\">17<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ec y2fc8 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">6.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ed y2fc9 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">6<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w202 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls25 ws21\">Defined ben<span class=\"_ _3\"></span>efit pen<span class=\"_ _3\"></span>sion sc<span class=\"_ _3\"></span>hemes<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ee y2fae w5d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse7 wse5\">17<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ef y2faf wb9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x4f0 y2fae w49 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w10e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Equit<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ed share<span class=\"_ _1\"></span>-base<span class=\"_ _0\"></span>d paym<span class=\"_ _0\"></span>ent trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></div></td><td class=\"c n x4f1 y2fb0 w203 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls125 ws12e\">21<span class=\"_ _295\"> </span></div></td><td class=\"c n x4f2 y2fb1 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4f3 y2fb0 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x4f4 y2fb3 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">8<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x4f5 y2fb2 w204 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls17 ws11\">78<span class=\"_ _0\"></span>.4<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs138\">Det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d discl<span class=\"_ _0\"></span>osures t<span class=\"_ _0\"></span>hat form pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t of thes<span class=\"_ _0\"></span>e finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are give<span class=\"_ _0\"></span>n in the Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s\u2019 remune<span class=\"_ _0\"></span>ration re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n pag<span class=\"_ _0\"></span>es 1<span class=\"_ _5\"></span>1<span class=\"_ _5\"></span>1 to 1<span class=\"_ _3\"></span>33.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs139\">The m<span class=\"_ _0\"></span>onthl<span class=\"_ _0\"></span>y average nu<span class=\"_ _0\"></span>mber o<span class=\"_ _0\"></span>f peo<span class=\"_ _0\"></span>ple e<span class=\"_ _0\"></span>mploy<span class=\"_ _0\"></span>ed by the G<span class=\"_ _0\"></span>roup duri<span class=\"_ _0\"></span>ng the yea<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, analys<span class=\"_ _0\"></span>ed by ca<span class=\"_ _0\"></span>tego<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, was as foll<span class=\"_ _0\"></span>ows:<span class=\"_ _295\"> </span></div><div class=\"gs13a\"><table class=\"s w205 h110\" id=\"_33c29d33-b2b8-45fa-9aa2-70d2107e6b18\"><tr><td></td><td class=\"t m0 x1fe h2b y312d ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y312d ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x4f6 h2b y312e ff2a fs17 fc4 sc0 ls9d ws96\">Number<span class=\"_ _295\"> </span></td><td class=\"t m0 x4f7 h38 y312e ff2c fs17 fc4 sc0 ls40 ws3c\">Number<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y312f w206 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">Ma<span class=\"_ _0\"></span>ke<span class=\"_ _295\"> </span></div></td><td class=\"c n x4f8 y3130 w207 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls11 wsb\">658<span class=\"_ _295\"> </span></div></td><td class=\"c n x4f9 y312f w208 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls8d wse3\">65<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3131 w209 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Devel<span class=\"_ _0\"></span>op, market and s<span class=\"_ _0\"></span>ell<span class=\"_ _295\"> </span></div></td><td class=\"c n x4fa y3132 w20a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">283<span class=\"_ _295\"> </span></div></td><td class=\"c n x4fb y3131 w20b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls159 ws169\">249<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3133 w20c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Suppo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x4fc y3134 w20d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12a ws146\">174<span class=\"_ _295\"> </span></div></td><td class=\"c n x4fd y3133 w20e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">214<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4fe y30f6 w20f h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls11f ws122\">1<span class=\"_ _0\"></span>,1<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4ff y2fb2 w210 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lse5 wse1\">1<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>11<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs13b\">The<span class=\"_ _0\"></span>re are no p<span class=\"_ _0\"></span>eop<span class=\"_ _0\"></span>le emp<span class=\"_ _0\"></span>loye<span class=\"_ _0\"></span>d by the Company (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: none).</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutEmployeesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-489": {
   "value": "<div class=\"t m0 h9 ff2a fs7 fc3 sc0 ls7 ws1 gs13d\">6. Fi<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ce in<span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e an<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span></div><div class=\"gs13e\"><table class=\"s w211 h10f\" id=\"_4984c7a5-cf4f-441a-8958-77becc24a91d\"><tr><td></td><td class=\"t m0 x4b0 h2b y3135 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3135 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3136 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3136 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3137 ff2c fs7 fc4 sc0 ls82 wsb2\">Finan<span class=\"_ _0\"></span>ce incom<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/(cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s):<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30de w212 hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x500 y30df w2d hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y30de w2e hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w213 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st paya<span class=\"_ _0\"></span>ble an<span class=\"_ _0\"></span>d similar charg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x502 y2fc8 wd4 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x503 y2fc9 w77 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x4de y2faf w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x504 y2fae w215 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w216 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st on l<span class=\"_ _0\"></span>ease l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x505 y3128 w34 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x506 y3127 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x507 y2fb3 w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x508 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs13f\">In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has incur<span class=\"_ _0\"></span>red intere<span class=\"_ _0\"></span>st cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of \u00a30.9m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.2m<span class=\"_ _3\"></span>) on bank l<span class=\"_ _0\"></span>oans and l<span class=\"_ _0\"></span>oans p<span class=\"_ _0\"></span>ayable to t<span class=\"_ _0\"></span>he non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>olling </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs140\">interes<span class=\"_ _0\"></span>t funding t<span class=\"_ _0\"></span>he cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment in China, whi<span class=\"_ _0\"></span>ch have be<span class=\"_ _0\"></span>en ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs141\">qualif<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equip<span class=\"_ _0\"></span>ment (s<span class=\"_ _0\"></span>ee note 9). Capit<span class=\"_ _0\"></span>alis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e interes<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>ts ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d in Apr<span class=\"_ _0\"></span>il 2024 when the pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs142\">and equ<span class=\"_ _0\"></span>ipment to w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e loans re<span class=\"_ _0\"></span>late was com<span class=\"_ _0\"></span>missi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>d.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-557": {
   "value": "6. Fi<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ce in<span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e an<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span><table class=\"s w211 h10f\" id=\"_4984c7a5-cf4f-441a-8958-77becc24a91d\"><tr><td></td><td class=\"t m0 x4b0 h2b y3135 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3135 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3136 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3136 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3137 ff2c fs7 fc4 sc0 ls82 wsb2\">Finan<span class=\"_ _0\"></span>ce incom<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/(cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s):<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30de w212 hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x500 y30df w2d hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y30de w2e hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w213 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st paya<span class=\"_ _0\"></span>ble an<span class=\"_ _0\"></span>d similar charg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x502 y2fc8 wd4 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x503 y2fc9 w77 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x4de y2faf w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x504 y2fae w215 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w216 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st on l<span class=\"_ _0\"></span>ease l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x505 y3128 w34 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x506 y3127 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x507 y2fb3 w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x508 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr></table>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has incur<span class=\"_ _0\"></span>red intere<span class=\"_ _0\"></span>st cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of \u00a30.9m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.2m<span class=\"_ _3\"></span>) on bank l<span class=\"_ _0\"></span>oans and l<span class=\"_ _0\"></span>oans p<span class=\"_ _0\"></span>ayable to t<span class=\"_ _0\"></span>he non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>olling interes<span class=\"_ _0\"></span>t funding t<span class=\"_ _0\"></span>he cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment in China, whi<span class=\"_ _0\"></span>ch have be<span class=\"_ _0\"></span>en ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e qualif<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equip<span class=\"_ _0\"></span>ment (s<span class=\"_ _0\"></span>ee note 9). Capit<span class=\"_ _0\"></span>alis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e interes<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>ts ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d in Apr<span class=\"_ _0\"></span>il 2024 when the pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment to w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e loans re<span class=\"_ _0\"></span>late was com<span class=\"_ _0\"></span>missi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-555": {
   "value": "6. Fi<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ce in<span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e an<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span><table class=\"s w211 h10f\" id=\"_4984c7a5-cf4f-441a-8958-77becc24a91d\"><tr><td></td><td class=\"t m0 x4b0 h2b y3135 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3135 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3136 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3136 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3137 ff2c fs7 fc4 sc0 ls82 wsb2\">Finan<span class=\"_ _0\"></span>ce incom<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/(cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s):<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30de w212 hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x500 y30df w2d hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y30de w2e hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w213 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st paya<span class=\"_ _0\"></span>ble an<span class=\"_ _0\"></span>d similar charg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x502 y2fc8 wd4 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x503 y2fc9 w77 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x4de y2faf w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x504 y2fae w215 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w216 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st on l<span class=\"_ _0\"></span>ease l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x505 y3128 w34 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x506 y3127 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x507 y2fb3 w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x508 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr></table>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has incur<span class=\"_ _0\"></span>red intere<span class=\"_ _0\"></span>st cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of \u00a30.9m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.2m<span class=\"_ _3\"></span>) on bank l<span class=\"_ _0\"></span>oans and l<span class=\"_ _0\"></span>oans p<span class=\"_ _0\"></span>ayable to t<span class=\"_ _0\"></span>he non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>olling interes<span class=\"_ _0\"></span>t funding t<span class=\"_ _0\"></span>he cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment in China, whi<span class=\"_ _0\"></span>ch have be<span class=\"_ _0\"></span>en ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e qualif<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equip<span class=\"_ _0\"></span>ment (s<span class=\"_ _0\"></span>ee note 9). Capit<span class=\"_ _0\"></span>alis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e interes<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>ts ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d in Apr<span class=\"_ _0\"></span>il 2024 when the pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment to w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e loans re<span class=\"_ _0\"></span>late was com<span class=\"_ _0\"></span>missi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-549": {
   "value": "6. Fi<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ce in<span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e an<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span><table class=\"s w211 h10f\" id=\"_4984c7a5-cf4f-441a-8958-77becc24a91d\"><tr><td></td><td class=\"t m0 x4b0 h2b y3135 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3135 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3136 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3136 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3137 ff2c fs7 fc4 sc0 ls82 wsb2\">Finan<span class=\"_ _0\"></span>ce incom<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/(cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s):<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30de w212 hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x500 y30df w2d hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y30de w2e hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w213 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st paya<span class=\"_ _0\"></span>ble an<span class=\"_ _0\"></span>d similar charg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x502 y2fc8 wd4 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x503 y2fc9 w77 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x4de y2faf w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x504 y2fae w215 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w216 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st on l<span class=\"_ _0\"></span>ease l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x505 y3128 w34 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x506 y3127 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x507 y2fb3 w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x508 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr></table>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has incur<span class=\"_ _0\"></span>red intere<span class=\"_ _0\"></span>st cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of \u00a30.9m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.2m<span class=\"_ _3\"></span>) on bank l<span class=\"_ _0\"></span>oans and l<span class=\"_ _0\"></span>oans p<span class=\"_ _0\"></span>ayable to t<span class=\"_ _0\"></span>he non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>olling interes<span class=\"_ _0\"></span>t funding t<span class=\"_ _0\"></span>he cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment in China, whi<span class=\"_ _0\"></span>ch have be<span class=\"_ _0\"></span>en ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e qualif<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equip<span class=\"_ _0\"></span>ment (s<span class=\"_ _0\"></span>ee note 9). Capit<span class=\"_ _0\"></span>alis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e interes<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>ts ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d in Apr<span class=\"_ _0\"></span>il 2024 when the pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment to w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e loans re<span class=\"_ _0\"></span>late was com<span class=\"_ _0\"></span>missi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestIncomeExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-535": {
   "value": "6. Fi<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ce in<span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e an<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span><table class=\"s w211 h10f\" id=\"_4984c7a5-cf4f-441a-8958-77becc24a91d\"><tr><td></td><td class=\"t m0 x4b0 h2b y3135 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3135 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3136 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3136 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3137 ff2c fs7 fc4 sc0 ls82 wsb2\">Finan<span class=\"_ _0\"></span>ce incom<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/(cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s):<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30de w212 hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x500 y30df w2d hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y30de w2e hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w213 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st paya<span class=\"_ _0\"></span>ble an<span class=\"_ _0\"></span>d similar charg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x502 y2fc8 wd4 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x503 y2fc9 w77 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x4de y2faf w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x504 y2fae w215 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w216 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st on l<span class=\"_ _0\"></span>ease l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x505 y3128 w34 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x506 y3127 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x507 y2fb3 w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x508 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr></table>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has incur<span class=\"_ _0\"></span>red intere<span class=\"_ _0\"></span>st cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of \u00a30.9m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.2m<span class=\"_ _3\"></span>) on bank l<span class=\"_ _0\"></span>oans and l<span class=\"_ _0\"></span>oans p<span class=\"_ _0\"></span>ayable to t<span class=\"_ _0\"></span>he non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>olling interes<span class=\"_ _0\"></span>t funding t<span class=\"_ _0\"></span>he cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment in China, whi<span class=\"_ _0\"></span>ch have be<span class=\"_ _0\"></span>en ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e qualif<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equip<span class=\"_ _0\"></span>ment (s<span class=\"_ _0\"></span>ee note 9). Capit<span class=\"_ _0\"></span>alis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e interes<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>ts ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d in Apr<span class=\"_ _0\"></span>il 2024 when the pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment to w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e loans re<span class=\"_ _0\"></span>late was com<span class=\"_ _0\"></span>missi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceCostExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-515": {
   "value": "6. Fi<span class=\"_ _0\"></span>nan<span class=\"_ _0\"></span>ce in<span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e an<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span><table class=\"s w211 h10f\" id=\"_4984c7a5-cf4f-441a-8958-77becc24a91d\"><tr><td></td><td class=\"t m0 x4b0 h2b y3135 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3135 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3136 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3136 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3137 ff2c fs7 fc4 sc0 ls82 wsb2\">Finan<span class=\"_ _0\"></span>ce incom<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/(cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s):<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30de w212 hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x500 y30df w2d hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y30de w2e hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w213 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st paya<span class=\"_ _0\"></span>ble an<span class=\"_ _0\"></span>d similar charg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x502 y2fc8 wd4 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x503 y2fc9 w77 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x4de y2faf w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x504 y2fae w215 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w216 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Intere<span class=\"_ _0\"></span>st on l<span class=\"_ _0\"></span>ease l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x505 y3128 w34 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x506 y3127 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x507 y2fb3 w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x508 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr></table>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has incur<span class=\"_ _0\"></span>red intere<span class=\"_ _0\"></span>st cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of \u00a30.9m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.2m<span class=\"_ _3\"></span>) on bank l<span class=\"_ _0\"></span>oans and l<span class=\"_ _0\"></span>oans p<span class=\"_ _0\"></span>ayable to t<span class=\"_ _0\"></span>he non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contr<span class=\"_ _0\"></span>olling interes<span class=\"_ _0\"></span>t funding t<span class=\"_ _0\"></span>he cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment in China, whi<span class=\"_ _0\"></span>ch have be<span class=\"_ _0\"></span>en ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e qualif<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equip<span class=\"_ _0\"></span>ment (s<span class=\"_ _0\"></span>ee note 9). Capit<span class=\"_ _0\"></span>alis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e interes<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>ts ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d in Apr<span class=\"_ _0\"></span>il 2024 when the pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equ<span class=\"_ _0\"></span>ipment to w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e loans re<span class=\"_ _0\"></span>late was com<span class=\"_ _0\"></span>missi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinanceIncomeExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-490": {
   "value": "7<span class=\"_ _5\"></span>. I<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ome t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x exp<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>se<span class=\"_ _295\"> </span>Incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x on th<span class=\"_ _0\"></span>e profit for t<span class=\"_ _0\"></span>he year co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>es cur<span class=\"_ _0\"></span>rent and d<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x. Inco<span class=\"_ _0\"></span>me t<span class=\"_ _0\"></span>ax is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt except to th<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>tent that i<span class=\"_ _0\"></span>t relates to i<span class=\"_ _0\"></span>tems reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d dire<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ly in oth<span class=\"_ _0\"></span>er compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve incom<span class=\"_ _0\"></span>e or equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y as app<span class=\"_ _0\"></span>ropria<span class=\"_ _0\"></span>te.<span class=\"_ _295\"> </span>Current tax i<span class=\"_ _0\"></span>s the ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted ta<span class=\"_ _0\"></span>x paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he ta<span class=\"_ _0\"></span>xa<span class=\"_ _0\"></span>ble inco<span class=\"_ _0\"></span>me for th<span class=\"_ _0\"></span>e current an<span class=\"_ _0\"></span>d prio<span class=\"_ _0\"></span>r year<span class=\"_ _0\"></span>s, using t<span class=\"_ _0\"></span>ax rate<span class=\"_ _0\"></span>s (and ta<span class=\"_ _0\"></span>x laws) enac<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d or<span class=\"_ _0\"></span> subs<span class=\"_ _0\"></span>tanti<span class=\"_ _0\"></span>vely e<span class=\"_ _0\"></span>nac<span class=\"_ _0\"></span>ted at th<span class=\"_ _0\"></span>e balance s<span class=\"_ _0\"></span>heet d<span class=\"_ _0\"></span>ate. The Gro<span class=\"_ _0\"></span>up is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x in nume<span class=\"_ _0\"></span>rous juris<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons. E<span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ates are re<span class=\"_ _0\"></span>quired in<span class=\"_ _0\"></span> deter<span class=\"_ _0\"></span>mining th<span class=\"_ _0\"></span>e worl<span class=\"_ _0\"></span>dwi<span class=\"_ _0\"></span>de prov<span class=\"_ _0\"></span>isio<span class=\"_ _0\"></span>n for incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>xes. T<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>re many trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns and ca<span class=\"_ _0\"></span>lculati<span class=\"_ _0\"></span>ons for w<span class=\"_ _0\"></span>hich the ul<span class=\"_ _0\"></span>timate t<span class=\"_ _0\"></span>ax d<span class=\"_ _0\"></span>etermi<span class=\"_ _0\"></span>nation<span class=\"_ _0\"></span> is<span class=\"_ gs34\"> </span>uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e it may b<span class=\"_ _0\"></span>e uncle<span class=\"_ _0\"></span>ar how t<span class=\"_ _0\"></span>ax law a<span class=\"_ _0\"></span>ppli<span class=\"_ _0\"></span>es to a par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cular trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on or circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ance. Wh<span class=\"_ _0\"></span>ere the G<span class=\"_ _0\"></span>roup de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>es that it<span class=\"_ _0\"></span> is<span class=\"_ gs34\"> </span>more likel<span class=\"_ _0\"></span>y than not tha<span class=\"_ _0\"></span>t the t<span class=\"_ _0\"></span>ax aut<span class=\"_ _0\"></span>hori<span class=\"_ _0\"></span>ties w<span class=\"_ _0\"></span>ould acce<span class=\"_ _0\"></span>pt the p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on ta<span class=\"_ _0\"></span>ken in the ta<span class=\"_ _0\"></span>x retur<span class=\"_ _0\"></span>n, amount<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts o<span class=\"_ _0\"></span>n that bas<span class=\"_ _0\"></span>is. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>e amount of t<span class=\"_ _0\"></span>ax p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>e or recove<span class=\"_ _0\"></span>rable i<span class=\"_ _0\"></span>s uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain, the Gro<span class=\"_ _0\"></span>up reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>s a liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y or as<span class=\"_ _0\"></span>set ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n eith<span class=\"_ _0\"></span>er the Grou<span class=\"_ _0\"></span>p\u2019s judgeme<span class=\"_ _0\"></span>nt of the mo<span class=\"_ _0\"></span>st likely o<span class=\"_ _0\"></span>utcome o<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, where the<span class=\"_ _0\"></span>re is a wid<span class=\"_ _0\"></span>e range o<span class=\"_ _0\"></span>f pos<span class=\"_ _0\"></span>sibl<span class=\"_ _0\"></span>e outcome<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d value.<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x is prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d in full, using t<span class=\"_ _0\"></span>he liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y meth<span class=\"_ _0\"></span>od, on te<span class=\"_ _0\"></span>mpora<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y dif<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s arisin<span class=\"_ _0\"></span>g bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en th<span class=\"_ _0\"></span>e carr<span class=\"_ _1\"></span>ying amount<span class=\"_ _0\"></span>s of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and liabilit<span class=\"_ _0\"></span>ies for f<span class=\"_ _0\"></span>inancial re<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es and t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unts u<span class=\"_ _0\"></span>sed for t<span class=\"_ _0\"></span>ax p<span class=\"_ _0\"></span>urpo<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he follow<span class=\"_ _0\"></span>ing temp<span class=\"_ _0\"></span>orar<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s are not prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d for: go<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>will not d<span class=\"_ _0\"></span>edu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ible for t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s; the initia<span class=\"_ _0\"></span>l reco<span class=\"_ _0\"></span>gnitio<span class=\"_ _0\"></span>n of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s or lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es that af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r accounting n<span class=\"_ _0\"></span>or ta<span class=\"_ _0\"></span>xab<span class=\"_ _0\"></span>le profit<span class=\"_ _0\"></span>; and dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ces relat<span class=\"_ _0\"></span>ing to inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies e<span class=\"_ _0\"></span>xcept to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent that th<span class=\"_ _0\"></span>ey will pr<span class=\"_ _0\"></span>obab<span class=\"_ _0\"></span>ly rever<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e in the fore<span class=\"_ _0\"></span>see<span class=\"_ _0\"></span>able fu<span class=\"_ _0\"></span>ture. The a<span class=\"_ _0\"></span>mount of d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x provi<span class=\"_ _0\"></span>ded is b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on the e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted m<span class=\"_ _0\"></span>anner of rea<span class=\"_ _0\"></span>lisat<span class=\"_ _0\"></span>ion or s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment of th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying am<span class=\"_ _0\"></span>ount of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, using ta<span class=\"_ _0\"></span>x rates e<span class=\"_ _0\"></span>nac<span class=\"_ _0\"></span>ted or su<span class=\"_ _0\"></span>bst<span class=\"_ _0\"></span>anti<span class=\"_ _0\"></span>vely ena<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted at the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet d<span class=\"_ _0\"></span>ate.<span class=\"_ _295\"> </span>A defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set is r<span class=\"_ _0\"></span>ecogn<span class=\"_ _0\"></span>ised o<span class=\"_ _0\"></span>nly to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent that it i<span class=\"_ _0\"></span>s proba<span class=\"_ _0\"></span>ble, wi<span class=\"_ _0\"></span>thin a reas<span class=\"_ _0\"></span>onab<span class=\"_ _0\"></span>le time f<span class=\"_ _0\"></span>rame (t<span class=\"_ _0\"></span>ypi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y a per<span class=\"_ _0\"></span>iod of up to f<span class=\"_ _0\"></span>ive year<span class=\"_ _0\"></span>s), that future ta<span class=\"_ _0\"></span>xabl<span class=\"_ _0\"></span>e profit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be avail<span class=\"_ _0\"></span>able a<span class=\"_ _0\"></span>gainst w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>he ass<span class=\"_ _0\"></span>et c<span class=\"_ _0\"></span>an be ut<span class=\"_ _0\"></span>ilise<span class=\"_ _0\"></span>d. The p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt takes into account the le<span class=\"_ _0\"></span>gislat<span class=\"_ _0\"></span>ion in ea<span class=\"_ _0\"></span>ch jurisd<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, including a<span class=\"_ _0\"></span>ny rest<span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns in place, on a co<span class=\"_ _0\"></span>mpany by com<span class=\"_ _0\"></span>pany basi<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n of the abilit<span class=\"_ _0\"></span>y to re<span class=\"_ _0\"></span>lieve lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween G<span class=\"_ _0\"></span>roup comp<span class=\"_ _0\"></span>anie<span class=\"_ _0\"></span>s in the s<span class=\"_ _0\"></span>ame count<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y and jur<span class=\"_ _0\"></span>isdic<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on. T<span class=\"_ _0\"></span>he availab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of ta<span class=\"_ _0\"></span>xa<span class=\"_ _0\"></span>ble tem<span class=\"_ _0\"></span>porar<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s (i.e. deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s) relating to the s<span class=\"_ _0\"></span>ame t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x jurisdi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd compa<span class=\"_ _0\"></span>ny<span class=\"_ _3\"></span>, which are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to rev<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>e over a simi<span class=\"_ _0\"></span>lar time fra<span class=\"_ _0\"></span>me, is also t<span class=\"_ _0\"></span>aken into account wh<span class=\"_ _0\"></span>en ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sing th<span class=\"_ _0\"></span>e recog<span class=\"_ _0\"></span>nitio<span class=\"_ _0\"></span>n of any defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>ax as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>. Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>duced to t<span class=\"_ _0\"></span>he ex<span class=\"_ _0\"></span>tent tha<span class=\"_ _0\"></span>t it is no lon<span class=\"_ _0\"></span>ger pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le that th<span class=\"_ _0\"></span>e related t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x bene<span class=\"_ _0\"></span>fit w<span class=\"_ _0\"></span>ill be reali<span class=\"_ _0\"></span>sed. T<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent over th<span class=\"_ _0\"></span>e recove<span class=\"_ _0\"></span>rabilit<span class=\"_ _0\"></span>y of d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is revi<span class=\"_ _0\"></span>ewe<span class=\"_ _0\"></span>d at each re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing date. Wh<span class=\"_ _0\"></span>ere for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d-<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>oking fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s are us<span class=\"_ _0\"></span>ed to as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss the r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nitio<span class=\"_ _0\"></span>n of a defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x bal<span class=\"_ _0\"></span>ance, forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s consis<span class=\"_ _0\"></span>tent wit<span class=\"_ _0\"></span>h thos<span class=\"_ _0\"></span>e use<span class=\"_ _0\"></span>d for othe<span class=\"_ _0\"></span>r ass<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>hin the A<span class=\"_ _0\"></span>nnual Re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t (<span class=\"_ _0\"></span>including g<span class=\"_ _0\"></span>oing co<span class=\"_ _0\"></span>ncern, im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent and v<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y) are us<span class=\"_ _0\"></span>ed, but dis<span class=\"_ _0\"></span>agg<span class=\"_ _0\"></span>regate<span class=\"_ _0\"></span>d to a level ap<span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>riate for t<span class=\"_ _0\"></span>ax to b<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed, e<span class=\"_ _0\"></span>ither by co<span class=\"_ _0\"></span>mpany or by t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x jurisdi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion.<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies are of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>ere is a le<span class=\"_ _0\"></span>gally e<span class=\"_ _0\"></span>nforceabl<span class=\"_ _0\"></span>e right to of<span class=\"_ _0\"></span>fs<span class=\"_ _0\"></span>et curr<span class=\"_ _0\"></span>ent ta<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es and w<span class=\"_ _0\"></span>here the de<span class=\"_ _0\"></span>ferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x balance<span class=\"_ _0\"></span>s relate to th<span class=\"_ _0\"></span>e sam<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>xati<span class=\"_ _0\"></span>on auth<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y. C<span class=\"_ _3\"></span>urrent ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies are o<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>here t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>s a lega<span class=\"_ _0\"></span>lly enforcea<span class=\"_ _0\"></span>ble ri<span class=\"_ _0\"></span>ght to off<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>nd intends e<span class=\"_ _0\"></span>ither to s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle o<span class=\"_ _0\"></span>n a net ba<span class=\"_ _0\"></span>sis or to reali<span class=\"_ _0\"></span>se the a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et and se<span class=\"_ _0\"></span>tt<span class=\"_ _0\"></span>le the li<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y sim<span class=\"_ _0\"></span>ultan<span class=\"_ _0\"></span>eous<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span><table class=\"s w217 h111\" id=\"_ad40168a-defc-4360-b1aa-8200fe574ad3\"><tr><td></td><td></td><td class=\"t m0 x4b0 h2b y3138 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3138 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x4b9 h38 y3139 ff2c fs17 fc4 sc0 ls7 ws1\">Not<span class=\"_ _0\"></span>e </td><td class=\"t m0 x229 h2b y3139 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3139 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y313a ff2a fs7 fc0 sc0 ls7 ws1\">Curr<span class=\"_ _0\"></span>ent t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y313b w218 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">UK cor<span class=\"_ _0\"></span>porat<span class=\"_ _0\"></span>ion t<span class=\"_ _0\"></span>ax on p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s for th<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x509 y313c wfb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x50a y313b w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">5.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y313d w21a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ove<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>eas t<span class=\"_ _0\"></span>ax on p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s for th<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x50b y313e w21b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">2<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x50c y313d wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.5<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td class=\"c n x50d y313f w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x50e y3140 w21c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls82 wsb2\">8<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y3141 ff2a fs7 fc0 sc0 ls10 wsa\">Deferre<span class=\"_ _0\"></span>d tax<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3142 w21d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Orig<span class=\"_ _0\"></span>inatio<span class=\"_ _0\"></span>n and rever<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>al of temp<span class=\"_ _0\"></span>orar<span class=\"_ _0\"></span>y di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x50f y3142 w94 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">12<span class=\"_ _295\"> </span></div></td><td class=\"c n x510 y3143 w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">5.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x511 y3142 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y3144 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax adjus<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s rel<span class=\"_ _0\"></span>ating to pri<span class=\"_ _0\"></span>or year<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3145 w21f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Current tax<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x34f y3146 w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x512 y3145 w220 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w221 h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x513 y3147 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x3a9 y3127 w49 h109\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30f6 w222 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x exp<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>se i<span class=\"_ _0\"></span>n inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>ent<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x514 y30f6 w122 h10a\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x515 y2fb2 wfd hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 lse5 wse1\">11.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr></table><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs161\">Rec<span class=\"_ _0\"></span>onc<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on of s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>ard a<span class=\"_ _0\"></span>nd e<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve ta<span class=\"_ _0\"></span>x rate<span class=\"_ _295\"> </span></div><div class=\"gs162\"><table class=\"s w223 h112\" id=\"_0a171e28-0947-49ef-94df-27d29b3003d1\"><tr><td></td><td class=\"c n x516 y3149 w224 h113\"><div class=\"t m0 x1c1 h38 y3148 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x517 y314a w225 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n x518 y314b w226 h113\"><div class=\"t m0 x1c1 h38 y3148 ff2a fs17 fc4 sc0 ls7 ws1\">%<span class=\"_ _295\"> </span></div></td><td class=\"c n x519 y314b w227 h113\"><div class=\"t m0 x1c1 h38 y3148 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></div></td><td class=\"c n x51a y314c w228 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">%<span class=\"_ _295\"> </span></div></td><td class=\"c n x51b y314c w229 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y314d w22a hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls7 ws1\">Profi<span class=\"_ _0\"></span>t befor<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x51c y314e w25 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">23.4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x51d y314d w126 hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls21 ws1d\">72.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y314f w22b hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax exp<span class=\"_ _0\"></span>ense a<span class=\"_ _0\"></span>t UK cor<span class=\"_ _0\"></span>porat<span class=\"_ _0\"></span>ion t<span class=\"_ _0\"></span>ax rate<span class=\"_ _295\"> </span></div></td><td class=\"c n x51e y3150 w2a hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">25.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x51f y3150 w9f hf9\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">5.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x520 y314f w3d hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2<span class=\"_ _0\"></span>2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x521 y314f w22c hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _1\"></span>.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y3151 ff2c fs7 fc4 sc0 ls7 ws1\">Effec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of:<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3152 w22d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Incom<span class=\"_ _0\"></span>e not d<span class=\"_ _0\"></span>educ<span class=\"_ _0\"></span>tib<span class=\"_ _0\"></span>le for t<span class=\"_ _0\"></span>ax pur<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ses<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x522 y3153 w194 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x523 y3152 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3154 w22e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Highe<span class=\"_ _0\"></span>r rates of t<span class=\"_ _0\"></span>ax on o<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>eas ea<span class=\"_ _0\"></span>rnings<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x524 y3155 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x525 y3154 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3156 w22f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 UK t<span class=\"_ _0\"></span>ax ince<span class=\"_ _0\"></span>ntives fo<span class=\"_ _0\"></span>r capi<span class=\"_ _0\"></span>tal e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditu<span class=\"_ _0\"></span>re and othe<span class=\"_ _0\"></span>r allowa<span class=\"_ _0\"></span>nces<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x526 y3157 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x527 y3156 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3158 w230 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nts n<span class=\"_ _0\"></span>ot ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e for ta<span class=\"_ _0\"></span>x purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s (note 3)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x528 y3159 w195 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x529 y3158 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y315a w231 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Wit<span class=\"_ _0\"></span>hhold<span class=\"_ _0\"></span>ing ta<span class=\"_ _0\"></span>x suf<span class=\"_ _0\"></span>fered<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x52a y315b w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.2<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x52b y315a w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y315c w232 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Fore<span class=\"_ _0\"></span>ign de<span class=\"_ _0\"></span>ferred t<span class=\"_ _0\"></span>ax<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x52c y315d w146 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x52d y315c w112 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y315e w233 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 T<span class=\"_ _3\"></span>ax adjus<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s rel<span class=\"_ _0\"></span>ating to pri<span class=\"_ _0\"></span>or year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x52e y315f w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.3<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x52f y315e w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3160 w234 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Share of lo<span class=\"_ _0\"></span>ss of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x530 y3161 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x376 y3160 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w235 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Dif<span class=\"_ _0\"></span>ference i<span class=\"_ _0\"></span>n rates be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x and cor<span class=\"_ _0\"></span>porat<span class=\"_ _0\"></span>ion t<span class=\"_ _0\"></span>ax<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x531 y30df w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x532 y30de w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">0<span class=\"_ _0\"></span>.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w236 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x on l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es not r<span class=\"_ _0\"></span>ecogn<span class=\"_ _0\"></span>ised<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x533 y2fc8 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x52f y2fc9 we0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">0<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w237 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x on unre<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted ea<span class=\"_ _0\"></span>rnings<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x52a y3163 w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.2<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x50a y3162 we9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w238 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Patent Box d<span class=\"_ _0\"></span>educ<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x534 y3128 w12f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(3.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x535 y3127 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w239 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive t<span class=\"_ _0\"></span>ax rat<span class=\"_ _0\"></span>e and t<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>al t<span class=\"_ _0\"></span>ax ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n x536 y2fb3 w23a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls10 wsa\">32.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x537 y2fb3 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x538 y2fb2 w23b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">15<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x539 y2fb2 wfa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs163\">The G<span class=\"_ _0\"></span>roup has rev<span class=\"_ _0\"></span>iew<span class=\"_ _0\"></span>ed the re<span class=\"_ _0\"></span>quirem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s of amen<span class=\"_ _0\"></span>dment<span class=\"_ _0\"></span>s to I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>2 relating to de<span class=\"_ _0\"></span>ferred t<span class=\"_ _0\"></span>ax o<span class=\"_ _0\"></span>n ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and liab<span class=\"_ _0\"></span>iliti<span class=\"_ _0\"></span>es arisi<span class=\"_ _0\"></span>ng from a sing<span class=\"_ _0\"></span>le </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs164\">trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd has conc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d that the<span class=\"_ _0\"></span>re is no mater<span class=\"_ _0\"></span>ial impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t on the Gro<span class=\"_ _0\"></span>up\u2019s result or finan<span class=\"_ _0\"></span>cial po<span class=\"_ _0\"></span>siti<span class=\"_ _0\"></span>on. In a<span class=\"_ _0\"></span>dditi<span class=\"_ _0\"></span>on, the Gr<span class=\"_ _0\"></span>oup has rev<span class=\"_ _0\"></span>iewe<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs165\">it<span class=\"_ _0\"></span>s posi<span class=\"_ _0\"></span>tion in r<span class=\"_ _0\"></span>esp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of the O<span class=\"_ _0\"></span>ECD Pillar 2 ru<span class=\"_ _0\"></span>les an<span class=\"_ _0\"></span>d has conclu<span class=\"_ _0\"></span>ded tha<span class=\"_ _0\"></span>t, at this s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ge, it is not w<span class=\"_ _0\"></span>ithin th<span class=\"_ _0\"></span>e remit of t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e rule<span class=\"_ _0\"></span>s due to be<span class=\"_ _0\"></span>ing </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs166\">bel<span class=\"_ _0\"></span>ow the \u20ac<span class=\"_ _1\"></span>750.0m revenue t<span class=\"_ _0\"></span>hresho<span class=\"_ _0\"></span>ld. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs167\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>li<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>ies have b<span class=\"_ _0\"></span>een re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed at t<span class=\"_ _0\"></span>he rate the<span class=\"_ _0\"></span>y are ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to rever<span class=\"_ _0\"></span>se. F<span class=\"_ _0\"></span>or UK as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _1\"></span>/liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s this is 25<span class=\"_ _3\"></span>% of the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs168\">and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: 25<span class=\"_ _3\"></span>% f<span class=\"_ _3\"></span>or the m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y), being the U<span class=\"_ _0\"></span>K ta<span class=\"_ _0\"></span>x rate ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve from 1 A<span class=\"_ _0\"></span>pril 2023, in accordan<span class=\"_ _0\"></span>ce wit<span class=\"_ _0\"></span>h the Finan<span class=\"_ _0\"></span>ce Bill </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs169\">202<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>, w<span class=\"_ _0\"></span>hich was su<span class=\"_ _0\"></span>bst<span class=\"_ _0\"></span>antiv<span class=\"_ _0\"></span>ely ena<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted on 24 May 202<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>. For over<span class=\"_ _0\"></span>sea<span class=\"_ _0\"></span>s ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s the cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>ondin<span class=\"_ _0\"></span>g over<span class=\"_ _0\"></span>seas t<span class=\"_ _0\"></span>ax ra<span class=\"_ _0\"></span>te has be<span class=\"_ _0\"></span>en app<span class=\"_ _0\"></span>lied.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls25 ws21 gs16a\">T<span class=\"_ _5\"></span>a<span class=\"_ _0\"></span>x components of<span class=\"_ _3\"></span> other c<span class=\"_ _3\"></span>omprehensive ex<span class=\"_ _3\"></span>pense<span class=\"_ _295\"> </span></div><div class=\"gs16b\"><table class=\"s w23c h114\" id=\"_c2cb3229-fcfc-4e1b-8b43-dadd55f559fe\"><tr><td></td><td class=\"t m0 x1fe h2b y3164 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3164 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y3165 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y3165 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y3166 ff2a fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax on it<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>s tha<span class=\"_ _0\"></span>t wil<span class=\"_ _0\"></span>l not b<span class=\"_ _0\"></span>e re<span class=\"_ _0\"></span>cl<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed t<span class=\"_ _0\"></span>o th<span class=\"_ _0\"></span>e inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t:<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3101 w23d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x (charge)/cre<span class=\"_ _0\"></span>dit on d<span class=\"_ _0\"></span>efin<span class=\"_ _0\"></span>ed be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>ts p<span class=\"_ _0\"></span>ensi<span class=\"_ _0\"></span>on sch<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>s\u2019 ac<span class=\"_ _0\"></span>tuaria<span class=\"_ _0\"></span>l result<span class=\"_ _295\"> </span></div></td><td class=\"c n x53a y3102 w23e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x53b y3101 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 h9 y3167 ff2a fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax on it<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>s tha<span class=\"_ _0\"></span>t have or m<span class=\"_ _0\"></span>ay be su<span class=\"_ _0\"></span>bs<span class=\"_ _0\"></span>eq<span class=\"_ _0\"></span>ue<span class=\"_ _0\"></span>ntly r<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>la<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ifi<span class=\"_ _0\"></span>ed to t<span class=\"_ _0\"></span>he i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>at<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>:<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3168 w23f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Current tax c<span class=\"_ _0\"></span>harge on c<span class=\"_ _0\"></span>hange<span class=\"_ _0\"></span>s in fair value of c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow hed<span class=\"_ _0\"></span>ges<span class=\"_ _295\"> </span></div></td><td class=\"c n x53c y3169 w240 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(1<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x53d y3168 w70 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(3.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x215 y316a w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x53e y316b w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w241 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Current tax c<span class=\"_ _0\"></span>harge<span class=\"_ _295\"> </span></div></td><td class=\"c n x53f y3163 w194 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x2dc y3162 w177 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(3.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w242 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x (charge)/cre<span class=\"_ _0\"></span>dit<span class=\"_ _295\"> </span></div></td><td class=\"c n x540 y3128 w23e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x541 y3127 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x215 y2fb3 w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x53e y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>0)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs16c\">T<span class=\"_ _3\"></span>ax com<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>nts o<span class=\"_ _0\"></span>f ite<span class=\"_ _0\"></span>ms r<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d di<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ly in e<span class=\"_ _0\"></span>qui<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div><div class=\"gs16d\"><table class=\"s w243 h115\" id=\"_ce5d11cd-afdc-480f-be1e-76be6733e1e4\"><tr><td></td><td class=\"t m0 x1fe h2b y316c ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y316c ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y316d ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y316d ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fb2 w244 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x charg<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/(credit<span class=\"_ _0\"></span>) on eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ed share<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>sed p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tions<span class=\"_ _295\"> </span></div></td><td class=\"c n x542 y2fb3 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x543 y2fb2 wce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff2a fs7 fc3 sc0 ls7 ws1 gs28c\">12. D<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd li<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"gs28d\"><table class=\"s w303 h122\" id=\"_effed309-cac2-4ed7-947f-dd439548c9c7\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6dc h2b y3212 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x6dd h2b y3213 ff2a fs17 fc4 sc0 ls9c ws95\">Propert<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6de h2b y3214 ff2a fs17 fc4 sc0 ls7 ws1\">Se<span class=\"_ _0\"></span>t-<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>f of </td><td></td></tr><tr><td></td><td class=\"t m0 x6df h2b y3215 ff2a fs17 fc4 sc0 ls9d ws96\">plant and</td><td class=\"t m0 x6e0 h2b y3216 ff2a fs17 fc4 sc0 ls11c ws11f\"> Emp<span class=\"_ _0\"></span>loyee </td><td></td><td class=\"t m0 x6e1 h2b y3217 ff2a fs17 fc4 sc0 ls9f ws97\" colspan=\"2\">Unremitted<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x6e2 h2b y3218 ff2a fs17 fc4 sc0 ls7 ws1\">def<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x6e3 h2b y3219 ff2a fs17 fc4 sc0 ls13 wsd\">equipme<span class=\"_ _0\"></span>nt</td><td class=\"t m0 x6e4 h2b y321a ff2a fs17 fc4 sc0 ls153 wsf7\"> benefits </td><td class=\"t m0 x37e h2b y321a ff2a fs17 fc4 sc0 ls9e ws7\">Inventories</td><td class=\"t m0 x380 h2b y321b ff2a fs17 fc4 sc0 ls141 ws14f\"> earnings </td><td class=\"t m0 x6e5 h2b y321b ff2a fs17 fc4 sc0 ls9c ws95\"> Other </td><td class=\"t m0 x561 h2b y321b ff2a fs17 fc4 sc0 ls16e ws181\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> </td><td class=\"c x6e7 y321e w304 h123\"><div class=\"t m0 x1c1 h2b y321c ff2a fs17 fc4 sc0 ls11b ws11e\">balances</div><div class=\"t m0 x6e6 hb5 y321d ff2c fs48 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"t m0 x6e8 h2b y321f ff2a fs17 fc4 sc0 lsdf ws4\">Net<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x6e9 h2b y3220 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x566 h2b y3221 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x6ea h2b y3221 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x38d h2b y3222 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x6eb h2b y3222 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h2b y3222 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3223 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h2b y3223 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w93 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ec y2faf w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ed y2faf w19c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ee y2faf w12a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ef y2faf w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f0 y2faf w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f1 y2faf w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f2 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f3 y2faf w305 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2e ws2a\">6.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w306 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f4 y2fb1 w307 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(38.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f5 y2fb1 w308 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(2<span class=\"_ _0\"></span>.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f6 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f7 y2fb1 w309 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(0.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f8 y2fb1 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f9 y2fb1 w30a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>.2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fa y2fb1 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fb y2fb1 wb5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>0.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w30b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net deferred tax (liabilities)/asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fc y2fb3 w307 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(3<span class=\"_ _0\"></span>8.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fd y2fb3 w30c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fe y2fb3 w30d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ff y2fb3 we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(0.<span class=\"_ _0\"></span>9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x700 y2fb3 w30e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x701 y2fb3 w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(34<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y2fb3 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x702 y2fb3 w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(3<span class=\"_ _0\"></span>4.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"gs28e\"><table class=\"s w30f h124\" id=\"_90f4f889-dd81-4ce0-bf8f-0e038bb15d0d\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x55b h38 y3224 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er 202<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x703 h38 y3225 ff2c fs17 fc4 sc0 lsd wsd3\">P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ty,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x704 h38 y3226 ff2c fs17 fc4 sc0 ls7 ws1\">Set-<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ff of </td><td></td></tr><tr><td></td><td class=\"t m0 x703 h38 y3227 ff2c fs17 fc4 sc0 ls93 ws8f\">plant and</td><td class=\"t m0 x705 h38 y3228 ff2c fs17 fc4 sc0 ls9e ws7\"> Employee </td><td></td><td class=\"t m0 x706 h38 y3229 ff2c fs17 fc4 sc0 lse0 wsdb\">Unremit<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x565 h38 y322a ff2c fs17 fc4 sc0 ls7 ws1\">defe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x6df h38 y322b ff2c fs17 fc4 sc0 ls11c ws11f\">equipm<span class=\"_ _0\"></span>ent</td><td class=\"t m0 x707 h38 y322c ff2c fs17 fc4 sc0 ls153 wsf7\"> benefits </td><td class=\"t m0 x708 h38 y322c ff2c fs17 fc4 sc0 ls11c ws11f\">Inventor<span class=\"_ _0\"></span>ies</td><td class=\"t m0 x709 h38 y322d ff2c fs17 fc4 sc0 ls140 ws14e\"> earnings </td><td class=\"t m0 x222 h38 y322d ff2c fs17 fc4 sc0 lse2 wsdd\"> Other </td><td class=\"t m0 x4b9 h38 y322d ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l </td><td class=\"c x70b y322f w310 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls93 ws8f\">balances</div><div class=\"t m0 x70a hb5 y322e ff2c fs48 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"t m0 x22a h38 y3230 ff2c fs17 fc4 sc0 ls13 wsd\">Net<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x6e9 h38 y3231 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x566 h38 y3232 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x567 h38 y3232 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x38d h38 y3233 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x569 h38 y3233 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h38 y3233 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x56a h38 y3234 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3234 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w93 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ec y3162 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x70c y3162 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x70d y3162 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x70e y3162 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x70f y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x710 y3162 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x711 y3162 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x712 y3162 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w306 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x713 y3127 w311 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x714 y3127 w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x715 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x716 y3127 w312 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x717 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x718 y3127 wcc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x719 y3127 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x71a y3127 w313 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls29 ws25\">(34<span class=\"_ _0\"></span>.0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w30b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net deferred tax (liabilities)/asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x71b y2fb2 w23 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71c y2fb2 w314 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0.9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71d y2fb2 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x71e y2fb2 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71f y2fb2 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x720 y2fb2 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x721 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x722 y2fb2 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff2c fs6 fc4 sc0 ls152 ws1 gs28f\">1  <span class=\"_ _1c\"> </span> <span class=\"_ _6\"></span>The Gro<span class=\"_ _0\"></span>up has a<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>ied t<span class=\"_ _0\"></span>he t<span class=\"_ _0\"></span>ax co<span class=\"_ _0\"></span>nso<span class=\"_ _0\"></span>lida<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n leg<span class=\"_ _0\"></span>islat<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>, in accor<span class=\"_ _0\"></span>danc<span class=\"_ _0\"></span>e wit<span class=\"_ _0\"></span>h IA<span class=\"_ _0\"></span>S 12, where<span class=\"_ _0\"></span>by de<span class=\"_ _0\"></span>ferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n cons<span class=\"_ _0\"></span>oli<span class=\"_ _0\"></span>dati<span class=\"_ _0\"></span>on </div><div class=\"t m0 hd ff2c fs6 fc4 sc0 ls152 ws1 gs290\">have b<span class=\"_ _0\"></span>een a<span class=\"_ _0\"></span>llo<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>d to th<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x juri<span class=\"_ _0\"></span>sdi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>s whe<span class=\"_ _0\"></span>re th<span class=\"_ _0\"></span>ey ari<span class=\"_ _0\"></span>se, re<span class=\"_ _0\"></span>sulti<span class=\"_ _0\"></span>ng in an of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>hin de<span class=\"_ _0\"></span>ferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed t<span class=\"_ _0\"></span>ax lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e bala<span class=\"_ _0\"></span>nce sh<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"gs1ae\"><table class=\"s w316 h125\" id=\"_7e07a087-096f-4d23-a904-c285e65a9c72\"><tr><td></td><td></td><td class=\"t m0 x723 h38 y3235 ff2c fs17 fc4 sc0 lsd wsd3\">P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ty,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x724 h38 y3236 ff2c fs17 fc4 sc0 ls7 ws1\">plan<span class=\"_ _0\"></span>t and </td><td class=\"t m0 x725 h38 y3237 ff2c fs17 fc4 sc0 ls9e ws7\">Employee<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x45d h38 y3238 ff2c fs17 fc4 sc0 lse0 wsdb\">Unremit<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x726 h38 y3239 ff2c fs17 fc4 sc0 ls11c ws11f\">equipm<span class=\"_ _0\"></span>ent</td><td class=\"t m0 x48d h38 y323a ff2c fs17 fc4 sc0 ls153 wsf7\"> benefits</td><td class=\"t m0 x727 h38 y323a ff2c fs17 fc4 sc0 ls11c ws11f\"> Inventor<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></td><td class=\"t m0 x6cc h38 y323b ff2c fs17 fc4 sc0 ls140 ws14e\">earnings</td><td class=\"t m0 x5fc h38 y323b ff2c fs17 fc4 sc0 lse2 wsdd\"> Other </td><td class=\"t m0 x1ff h38 y323b ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x728 h38 y323c ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x490 h38 y323d ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x729 h38 y323e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x72a h38 y323e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x2d8 h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x72b h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x467 h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y3240 ff2a fs7 fc0 sc0 ls7 ws1\">Movem<span class=\"_ _0\"></span>ent i<span class=\"_ _0\"></span>n net p<span class=\"_ _0\"></span>rovi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3241 w25f hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x72c y3241 w317 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>32.0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x72d y3241 w97 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x72e y3241 w185 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x72f y3241 w7a hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x730 y3241 w2e hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x731 y3241 w318 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>7.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3242 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x732 y3242 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x733 y3242 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x734 y3242 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x735 y3242 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x736 y3242 wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x737 y3242 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(0<span class=\"_ _0\"></span>.3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3243 w31a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Prior period adjustment<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x738 y3243 w31b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x739 y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x73a y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x73b y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x648 y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y3243 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3244 w31d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div></td><td class=\"c n x73c y3244 w176 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _295\"> </span></div></td><td class=\"c n x73d y3244 w31e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(3.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x73e y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x73f y3244 wdf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x740 y3244 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x741 y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x742 y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a0 w31f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in other co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive i<span class=\"_ _0\"></span>ncome<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x743 y31a0 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x744 y31a0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x745 y31a0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y31a0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x747 y31a0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x748 y31a0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a1 w320 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x749 y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x74a y31a1 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x74b y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bc y31a1 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x296 y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x74c y31a1 w321 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _5\"></span>1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3245 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x74d y3245 w322 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(3<span class=\"_ _1\"></span>4.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x74e y3245 w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x74f y3245 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x750 y3245 w2bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x751 y3245 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x752 y3245 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3246 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x732 y3246 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x733 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x734 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x753 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x754 y3246 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x755 y3246 w45 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a4 w31a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Prior period adjustment<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x756 y31a4 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x757 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x758 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x759 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x75a y31a4 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x75b y31a4 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a5 w31d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div></td><td class=\"c n x73c y31a5 w176 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _295\"> </span></div></td><td class=\"c n x73d y31a5 w323 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(3<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x75c y31a5 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x75d y31a5 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ff y31a5 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x75e y31a5 w117 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d6 y31a5 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(5<span class=\"_ _0\"></span>.3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a6 w31f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in other co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive i<span class=\"_ _0\"></span>ncome<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x743 y31a6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x75f y31a6 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x760 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x747 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x761 y31a6 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3247 w320 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x749 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x762 y3247 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x763 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x589 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x252 y3247 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x764 y3247 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x765 y2fb2 w307 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls20 ws49\">(38<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x766 y2fb2 w31 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x767 y2fb2 w12a hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x768 y2fb2 we6 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls27 ws23\">(0.<span class=\"_ _0\"></span>9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x769 y2fb2 w2ae hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">2<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x76a y2fb2 w307 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls20 ws49\">(34<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs292\">Of t<span class=\"_ _0\"></span>he net d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>y of \u00a3<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>.6m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a328.4<span class=\"_ _0\"></span>m), a \u00a32<span class=\"_ _3\"></span>.9m net as<span class=\"_ _0\"></span>set (3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a33.9m net ass<span class=\"_ _0\"></span>et) is </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs293\">exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to be reco<span class=\"_ _0\"></span>vered no m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet da<span class=\"_ _0\"></span>te, and a \u00a334<span class=\"_ _0\"></span>.2m net lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a332.3m </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs294\">net liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y) is ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to be s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tled m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs295\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s of \u00a30.9m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m) have bee<span class=\"_ _0\"></span>n recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d for the w<span class=\"_ _0\"></span>ithho<span class=\"_ _0\"></span>lding t<span class=\"_ _0\"></span>ax an<span class=\"_ _0\"></span>d other t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s that wou<span class=\"_ _0\"></span>ld </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs296\">be<span class=\"_ gs34\"> </span>paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he unremi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d earn<span class=\"_ _0\"></span>ings of \u00a31<span class=\"_ _5\"></span>8<span class=\"_ _0\"></span>.3m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>9.4m) of the EU subsidiar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, a<span class=\"_ _0\"></span>s the Grou<span class=\"_ _0\"></span>p no lon<span class=\"_ _0\"></span>ger b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs297\">from<span class=\"_ gs34\"> </span>the EU Pa<span class=\"_ _0\"></span>rent Subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive o<span class=\"_ _0\"></span>n div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ds. I<span class=\"_ _0\"></span>t is likely that futu<span class=\"_ _0\"></span>re amount<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be rem<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ted as a di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end rath<span class=\"_ _0\"></span>er than b<span class=\"_ _0\"></span>eing </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs298\">permanently rein<span class=\"_ _3\"></span>vested.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs299\">Out<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>e the EU no d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: \u00a3nil) for the w<span class=\"_ _0\"></span>ithho<span class=\"_ _0\"></span>lding t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>nd other t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s, as suc<span class=\"_ _0\"></span>h </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs29a\">amount<span class=\"_ _0\"></span>s are p<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>nentl<span class=\"_ _0\"></span>y reinves<span class=\"_ _0\"></span>ted, and t<span class=\"_ _0\"></span>he Group c<span class=\"_ _0\"></span>an contro<span class=\"_ _0\"></span>l the tim<span class=\"_ _0\"></span>ing of any div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nds. U<span class=\"_ _0\"></span>nremit<span class=\"_ _0\"></span>ted e<span class=\"_ _0\"></span>arnings f<span class=\"_ _0\"></span>rom non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>EU subsi<span class=\"_ _0\"></span>diari<span class=\"_ _0\"></span>es </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs29b\">totall<span class=\"_ _0\"></span>ed \u00a356.5m at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: \u00a35<span class=\"_ _3\"></span>5.6m).<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs29c\">Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs29d\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed to th<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>tent tha<span class=\"_ _0\"></span>t it is prob<span class=\"_ _0\"></span>able t<span class=\"_ _0\"></span>hat future t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>able p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s are g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>d agains<span class=\"_ _0\"></span>t whi<span class=\"_ _0\"></span>ch to </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs29e\">utilis<span class=\"_ _0\"></span>e the c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>nd othe<span class=\"_ _0\"></span>r timing di<span class=\"_ _0\"></span>ffere<span class=\"_ _0\"></span>nces<span class=\"_ _0\"></span>. The m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of the d<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s relates to p<span class=\"_ _0\"></span>rofit in </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs29f\">inven<span class=\"_ _3\"></span>tory generated when the UK manuf<span class=\"_ _3\"></span>acturing entities sell<span class=\"_ _3\"></span> product<span class=\"_ _0\"></span>s to ov<span class=\"_ _3\"></span>erseas subsidiaries that<span class=\"_ _3\"></span> distribute the pr<span class=\"_ _3\"></span>oduct<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2a0\">to<span class=\"_ gs34\"> </span>the end c<span class=\"_ _0\"></span>ustom<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>. The t<span class=\"_ _0\"></span>arge<span class=\"_ _0\"></span>ted inventor<span class=\"_ _0\"></span>y l<span class=\"_ _0\"></span>evels at ov<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>eas lo<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tions ar<span class=\"_ _0\"></span>e set at ap<span class=\"_ _0\"></span>proxima<span class=\"_ _0\"></span>tely thre<span class=\"_ _0\"></span>e to four mo<span class=\"_ _0\"></span>nths, a tim<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2a1\">per<span class=\"_ _0\"></span>iod cons<span class=\"_ _0\"></span>ider<span class=\"_ _0\"></span>ed to be to<span class=\"_ _0\"></span>o shor<span class=\"_ _0\"></span>t to b<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d by climate chan<span class=\"_ _0\"></span>ge. Th<span class=\"_ _0\"></span>e shor<span class=\"_ _0\"></span>t ti<span class=\"_ _0\"></span>me pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2a2\">and<span class=\"_ gs34\"> </span>the e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>ternal s<span class=\"_ _0\"></span>ale of t<span class=\"_ _0\"></span>he aforem<span class=\"_ _0\"></span>entio<span class=\"_ _0\"></span>ned inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y makes the re<span class=\"_ _0\"></span>alisa<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he defe<span class=\"_ _0\"></span>rred t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t proba<span class=\"_ _0\"></span>ble, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2a3\">suppo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion at t<span class=\"_ _0\"></span>he end of t<span class=\"_ _0\"></span>he year<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs2a4\">Unr<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2a5\">In the U<span class=\"_ _0\"></span>S, the Gro<span class=\"_ _0\"></span>up has unrel<span class=\"_ _0\"></span>ieved n<span class=\"_ _0\"></span>et op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>ising in th<span class=\"_ _0\"></span>e year end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 of \u00a3nil (F<span class=\"_ _0\"></span>Y 2023: \u00a30.2m<span class=\"_ _3\"></span>). The </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2a6\">cumulati<span class=\"_ _0\"></span>ve unuse<span class=\"_ _0\"></span>d op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es at 3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 are \u00a33.5m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a38.6m). Of thi<span class=\"_ _0\"></span>s, \u00a32.2m aris<span class=\"_ _0\"></span>es in TxV Aerospa<span class=\"_ _0\"></span>ce </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2a7\">Composite<span class=\"_ _0\"></span>s L<span class=\"_ _0\"></span>LC on which d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x of \u00a30.5m has be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d follow<span class=\"_ _0\"></span>ing the t<span class=\"_ _0\"></span>reatm<span class=\"_ _0\"></span>ent of spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>search an<span class=\"_ _0\"></span>d deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2a8\">exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture und<span class=\"_ _0\"></span>er US ta<span class=\"_ _0\"></span>x law re<span class=\"_ _0\"></span>sulting in TxV Aerosp<span class=\"_ _0\"></span>ace Compo<span class=\"_ _0\"></span>sites L<span class=\"_ _0\"></span>LC gene<span class=\"_ _0\"></span>rating t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>able p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s to utilis<span class=\"_ _0\"></span>e the<span class=\"_ _0\"></span>se lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he pote<span class=\"_ _0\"></span>ntial </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2a9\">defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set o<span class=\"_ _0\"></span>n the rema<span class=\"_ _0\"></span>ining cumulat<span class=\"_ _0\"></span>ive unre<span class=\"_ _0\"></span>lieved t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x los<span class=\"_ _0\"></span>ses of \u00a31<span class=\"_ _3\"></span>.3m, which aris<span class=\"_ _0\"></span>e in Kl<span class=\"_ _0\"></span>eis<span class=\"_ _0\"></span>s Gear<span class=\"_ _0\"></span>s, I<span class=\"_ _0\"></span>nc, amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s to \u00a30.3m (F<span class=\"_ _0\"></span>Y 2023: </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2aa\">\u00a32.2m)<span class=\"_ _3\"></span>. Defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>ax has n<span class=\"_ _0\"></span>ot be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on the<span class=\"_ _0\"></span>se ne<span class=\"_ _0\"></span>t op<span class=\"_ _0\"></span>erating lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es b<span class=\"_ _0\"></span>ecau<span class=\"_ _0\"></span>se of unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y re<span class=\"_ _0\"></span>garding t<span class=\"_ _0\"></span>heir futur<span class=\"_ _0\"></span>e availabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2ab\">ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibilit<span class=\"_ _0\"></span>y. There a<span class=\"_ _0\"></span>re also unr<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised n<span class=\"_ _0\"></span>et defe<span class=\"_ _0\"></span>rred t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in TxV Aeros<span class=\"_ _0\"></span>pace Compo<span class=\"_ _0\"></span>sites L<span class=\"_ _0\"></span>LC and K<span class=\"_ _0\"></span>leis<span class=\"_ _0\"></span>s Gea<span class=\"_ _0\"></span>rs, I<span class=\"_ _0\"></span>nc of \u00a32.3m in </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2ac\">relati<span class=\"_ _0\"></span>on to timing d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferences o<span class=\"_ _0\"></span>n cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l and res<span class=\"_ _0\"></span>earch and d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pend<span class=\"_ _0\"></span>iture be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e of uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y reg<span class=\"_ _0\"></span>arding th<span class=\"_ _0\"></span>eir future </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls27 ws23 gs2ad\">availabilit<span class=\"_ _0\"></span>y<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d dedu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ibilit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2ae\">In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has unreli<span class=\"_ _0\"></span>eved n<span class=\"_ _0\"></span>et op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>ising in the y<span class=\"_ _0\"></span>ear end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 of \u00a35.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.6m)<span class=\"_ _3\"></span>, which </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2af\">relate to the e<span class=\"_ _0\"></span>arly s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ge lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es in V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex (P<span class=\"_ _0\"></span>anjin) High Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance M<span class=\"_ _0\"></span>aterials Co., Ltd. T<span class=\"_ _5\"></span>ot<span class=\"_ _0\"></span>al cumula<span class=\"_ _0\"></span>tive lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are \u00a31<span class=\"_ _5\"></span>2.0m (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: \u00a36.8m) </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2b0\">and the p<span class=\"_ _0\"></span>otential d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set on t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s amount<span class=\"_ _0\"></span>s to \u00a33.0<span class=\"_ _0\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>. Alth<span class=\"_ _0\"></span>ough th<span class=\"_ _0\"></span>e plant has n<span class=\"_ _0\"></span>ow be<span class=\"_ _0\"></span>en commi<span class=\"_ _0\"></span>ssio<span class=\"_ _0\"></span>ned, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2b1\">given t<span class=\"_ _0\"></span>he earl<span class=\"_ _0\"></span>y st<span class=\"_ _0\"></span>age in t<span class=\"_ _0\"></span>he comm<span class=\"_ _0\"></span>ercialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the ne<span class=\"_ _0\"></span>w pol<span class=\"_ _0\"></span>ym<span class=\"_ _0\"></span>er grad<span class=\"_ _0\"></span>es be<span class=\"_ _0\"></span>ing manufac<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>d, ther<span class=\"_ _0\"></span>e is inherent u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>y over the t<span class=\"_ _0\"></span>ime </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2b2\">per<span class=\"_ _0\"></span>iod to prof<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, and therefore u<span class=\"_ _0\"></span>tilis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s mean<span class=\"_ _0\"></span>s that recove<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y wit<span class=\"_ _0\"></span>hin a reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>e time fra<span class=\"_ _0\"></span>me is unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-577": {
   "value": "Incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x on th<span class=\"_ _0\"></span>e profit for t<span class=\"_ _0\"></span>he year co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>es cur<span class=\"_ _0\"></span>rent and d<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x. Inco<span class=\"_ _0\"></span>me t<span class=\"_ _0\"></span>ax is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt except to th<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>tent that i<span class=\"_ _0\"></span>t relates to i<span class=\"_ _0\"></span>tems reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d dire<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ly in oth<span class=\"_ _0\"></span>er compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve incom<span class=\"_ _0\"></span>e or equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y as app<span class=\"_ _0\"></span>ropria<span class=\"_ _0\"></span>te.<span class=\"_ _295\"> </span>Current tax i<span class=\"_ _0\"></span>s the ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted ta<span class=\"_ _0\"></span>x paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he ta<span class=\"_ _0\"></span>xa<span class=\"_ _0\"></span>ble inco<span class=\"_ _0\"></span>me for th<span class=\"_ _0\"></span>e current an<span class=\"_ _0\"></span>d prio<span class=\"_ _0\"></span>r year<span class=\"_ _0\"></span>s, using t<span class=\"_ _0\"></span>ax rate<span class=\"_ _0\"></span>s (and ta<span class=\"_ _0\"></span>x laws) enac<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d or<span class=\"_ _0\"></span> subs<span class=\"_ _0\"></span>tanti<span class=\"_ _0\"></span>vely e<span class=\"_ _0\"></span>nac<span class=\"_ _0\"></span>ted at th<span class=\"_ _0\"></span>e balance s<span class=\"_ _0\"></span>heet d<span class=\"_ _0\"></span>ate. The Gro<span class=\"_ _0\"></span>up is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x in nume<span class=\"_ _0\"></span>rous juris<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons. E<span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ates are re<span class=\"_ _0\"></span>quired in<span class=\"_ _0\"></span> deter<span class=\"_ _0\"></span>mining th<span class=\"_ _0\"></span>e worl<span class=\"_ _0\"></span>dwi<span class=\"_ _0\"></span>de prov<span class=\"_ _0\"></span>isio<span class=\"_ _0\"></span>n for incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>xes. T<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>re many trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns and ca<span class=\"_ _0\"></span>lculati<span class=\"_ _0\"></span>ons for w<span class=\"_ _0\"></span>hich the ul<span class=\"_ _0\"></span>timate t<span class=\"_ _0\"></span>ax d<span class=\"_ _0\"></span>etermi<span class=\"_ _0\"></span>nation<span class=\"_ _0\"></span> is<span class=\"_ gs34\"> </span>uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e it may b<span class=\"_ _0\"></span>e uncle<span class=\"_ _0\"></span>ar how t<span class=\"_ _0\"></span>ax law a<span class=\"_ _0\"></span>ppli<span class=\"_ _0\"></span>es to a par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cular trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on or circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ance. Wh<span class=\"_ _0\"></span>ere the G<span class=\"_ _0\"></span>roup de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>es that it<span class=\"_ _0\"></span> is<span class=\"_ gs34\"> </span>more likel<span class=\"_ _0\"></span>y than not tha<span class=\"_ _0\"></span>t the t<span class=\"_ _0\"></span>ax aut<span class=\"_ _0\"></span>hori<span class=\"_ _0\"></span>ties w<span class=\"_ _0\"></span>ould acce<span class=\"_ _0\"></span>pt the p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on ta<span class=\"_ _0\"></span>ken in the ta<span class=\"_ _0\"></span>x retur<span class=\"_ _0\"></span>n, amount<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts o<span class=\"_ _0\"></span>n that bas<span class=\"_ _0\"></span>is. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>e amount of t<span class=\"_ _0\"></span>ax p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>e or recove<span class=\"_ _0\"></span>rable i<span class=\"_ _0\"></span>s uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain, the Gro<span class=\"_ _0\"></span>up reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>s a liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y or as<span class=\"_ _0\"></span>set ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n eith<span class=\"_ _0\"></span>er the Grou<span class=\"_ _0\"></span>p\u2019s judgeme<span class=\"_ _0\"></span>nt of the mo<span class=\"_ _0\"></span>st likely o<span class=\"_ _0\"></span>utcome o<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, where the<span class=\"_ _0\"></span>re is a wid<span class=\"_ _0\"></span>e range o<span class=\"_ _0\"></span>f pos<span class=\"_ _0\"></span>sibl<span class=\"_ _0\"></span>e outcome<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d value.<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x is prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d in full, using t<span class=\"_ _0\"></span>he liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y meth<span class=\"_ _0\"></span>od, on te<span class=\"_ _0\"></span>mpora<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y dif<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s arisin<span class=\"_ _0\"></span>g bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en th<span class=\"_ _0\"></span>e carr<span class=\"_ _1\"></span>ying amount<span class=\"_ _0\"></span>s of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and liabilit<span class=\"_ _0\"></span>ies for f<span class=\"_ _0\"></span>inancial re<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es and t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unts u<span class=\"_ _0\"></span>sed for t<span class=\"_ _0\"></span>ax p<span class=\"_ _0\"></span>urpo<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he follow<span class=\"_ _0\"></span>ing temp<span class=\"_ _0\"></span>orar<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s are not prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d for: go<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>will not d<span class=\"_ _0\"></span>edu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ible for t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s; the initia<span class=\"_ _0\"></span>l reco<span class=\"_ _0\"></span>gnitio<span class=\"_ _0\"></span>n of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s or lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es that af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r accounting n<span class=\"_ _0\"></span>or ta<span class=\"_ _0\"></span>xab<span class=\"_ _0\"></span>le profit<span class=\"_ _0\"></span>; and dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ces relat<span class=\"_ _0\"></span>ing to inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies e<span class=\"_ _0\"></span>xcept to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent that th<span class=\"_ _0\"></span>ey will pr<span class=\"_ _0\"></span>obab<span class=\"_ _0\"></span>ly rever<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e in the fore<span class=\"_ _0\"></span>see<span class=\"_ _0\"></span>able fu<span class=\"_ _0\"></span>ture. The a<span class=\"_ _0\"></span>mount of d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x provi<span class=\"_ _0\"></span>ded is b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on the e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted m<span class=\"_ _0\"></span>anner of rea<span class=\"_ _0\"></span>lisat<span class=\"_ _0\"></span>ion or s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment of th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying am<span class=\"_ _0\"></span>ount of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, using ta<span class=\"_ _0\"></span>x rates e<span class=\"_ _0\"></span>nac<span class=\"_ _0\"></span>ted or su<span class=\"_ _0\"></span>bst<span class=\"_ _0\"></span>anti<span class=\"_ _0\"></span>vely ena<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted at the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet d<span class=\"_ _0\"></span>ate.<span class=\"_ _295\"> </span>A defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set is r<span class=\"_ _0\"></span>ecogn<span class=\"_ _0\"></span>ised o<span class=\"_ _0\"></span>nly to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent that it i<span class=\"_ _0\"></span>s proba<span class=\"_ _0\"></span>ble, wi<span class=\"_ _0\"></span>thin a reas<span class=\"_ _0\"></span>onab<span class=\"_ _0\"></span>le time f<span class=\"_ _0\"></span>rame (t<span class=\"_ _0\"></span>ypi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y a per<span class=\"_ _0\"></span>iod of up to f<span class=\"_ _0\"></span>ive year<span class=\"_ _0\"></span>s), that future ta<span class=\"_ _0\"></span>xabl<span class=\"_ _0\"></span>e profit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be avail<span class=\"_ _0\"></span>able a<span class=\"_ _0\"></span>gainst w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>he ass<span class=\"_ _0\"></span>et c<span class=\"_ _0\"></span>an be ut<span class=\"_ _0\"></span>ilise<span class=\"_ _0\"></span>d. The p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt takes into account the le<span class=\"_ _0\"></span>gislat<span class=\"_ _0\"></span>ion in ea<span class=\"_ _0\"></span>ch jurisd<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, including a<span class=\"_ _0\"></span>ny rest<span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns in place, on a co<span class=\"_ _0\"></span>mpany by com<span class=\"_ _0\"></span>pany basi<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n of the abilit<span class=\"_ _0\"></span>y to re<span class=\"_ _0\"></span>lieve lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween G<span class=\"_ _0\"></span>roup comp<span class=\"_ _0\"></span>anie<span class=\"_ _0\"></span>s in the s<span class=\"_ _0\"></span>ame count<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y and jur<span class=\"_ _0\"></span>isdic<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on. T<span class=\"_ _0\"></span>he availab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of ta<span class=\"_ _0\"></span>xa<span class=\"_ _0\"></span>ble tem<span class=\"_ _0\"></span>porar<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s (i.e. deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s) relating to the s<span class=\"_ _0\"></span>ame t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x jurisdi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd compa<span class=\"_ _0\"></span>ny<span class=\"_ _3\"></span>, which are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to rev<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>e over a simi<span class=\"_ _0\"></span>lar time fra<span class=\"_ _0\"></span>me, is also t<span class=\"_ _0\"></span>aken into account wh<span class=\"_ _0\"></span>en ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sing th<span class=\"_ _0\"></span>e recog<span class=\"_ _0\"></span>nitio<span class=\"_ _0\"></span>n of any defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>ax as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>. Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>duced to t<span class=\"_ _0\"></span>he ex<span class=\"_ _0\"></span>tent tha<span class=\"_ _0\"></span>t it is no lon<span class=\"_ _0\"></span>ger pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le that th<span class=\"_ _0\"></span>e related t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x bene<span class=\"_ _0\"></span>fit w<span class=\"_ _0\"></span>ill be reali<span class=\"_ _0\"></span>sed. T<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent over th<span class=\"_ _0\"></span>e recove<span class=\"_ _0\"></span>rabilit<span class=\"_ _0\"></span>y of d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is revi<span class=\"_ _0\"></span>ewe<span class=\"_ _0\"></span>d at each re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing date. Wh<span class=\"_ _0\"></span>ere for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d-<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>oking fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s are us<span class=\"_ _0\"></span>ed to as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss the r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nitio<span class=\"_ _0\"></span>n of a defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x bal<span class=\"_ _0\"></span>ance, forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s consis<span class=\"_ _0\"></span>tent wit<span class=\"_ _0\"></span>h thos<span class=\"_ _0\"></span>e use<span class=\"_ _0\"></span>d for othe<span class=\"_ _0\"></span>r ass<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>hin the A<span class=\"_ _0\"></span>nnual Re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t (<span class=\"_ _0\"></span>including g<span class=\"_ _0\"></span>oing co<span class=\"_ _0\"></span>ncern, im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent and v<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y) are us<span class=\"_ _0\"></span>ed, but dis<span class=\"_ _0\"></span>agg<span class=\"_ _0\"></span>regate<span class=\"_ _0\"></span>d to a level ap<span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>riate for t<span class=\"_ _0\"></span>ax to b<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed, e<span class=\"_ _0\"></span>ither by co<span class=\"_ _0\"></span>mpany or by t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x jurisdi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion.<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies are of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>ere is a le<span class=\"_ _0\"></span>gally e<span class=\"_ _0\"></span>nforceabl<span class=\"_ _0\"></span>e right to of<span class=\"_ _0\"></span>fs<span class=\"_ _0\"></span>et curr<span class=\"_ _0\"></span>ent ta<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es and w<span class=\"_ _0\"></span>here the de<span class=\"_ _0\"></span>ferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x balance<span class=\"_ _0\"></span>s relate to th<span class=\"_ _0\"></span>e sam<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>xati<span class=\"_ _0\"></span>on auth<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y. C<span class=\"_ _3\"></span>urrent ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies are o<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>here t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>s a lega<span class=\"_ _0\"></span>lly enforcea<span class=\"_ _0\"></span>ble ri<span class=\"_ _0\"></span>ght to off<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>nd intends e<span class=\"_ _0\"></span>ither to s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle o<span class=\"_ _0\"></span>n a net ba<span class=\"_ _0\"></span>sis or to reali<span class=\"_ _0\"></span>se the a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et and se<span class=\"_ _0\"></span>tt<span class=\"_ _0\"></span>le the li<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y sim<span class=\"_ _0\"></span>ultan<span class=\"_ _0\"></span>eous<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDeferredIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-562": {
   "value": "Incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x on th<span class=\"_ _0\"></span>e profit for t<span class=\"_ _0\"></span>he year co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>es cur<span class=\"_ _0\"></span>rent and d<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x. Inco<span class=\"_ _0\"></span>me t<span class=\"_ _0\"></span>ax is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt except to th<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>tent that i<span class=\"_ _0\"></span>t relates to i<span class=\"_ _0\"></span>tems reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d dire<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ly in oth<span class=\"_ _0\"></span>er compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve incom<span class=\"_ _0\"></span>e or equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y as app<span class=\"_ _0\"></span>ropria<span class=\"_ _0\"></span>te.<span class=\"_ _295\"> </span>Current tax i<span class=\"_ _0\"></span>s the ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted ta<span class=\"_ _0\"></span>x paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he ta<span class=\"_ _0\"></span>xa<span class=\"_ _0\"></span>ble inco<span class=\"_ _0\"></span>me for th<span class=\"_ _0\"></span>e current an<span class=\"_ _0\"></span>d prio<span class=\"_ _0\"></span>r year<span class=\"_ _0\"></span>s, using t<span class=\"_ _0\"></span>ax rate<span class=\"_ _0\"></span>s (and ta<span class=\"_ _0\"></span>x laws) enac<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d or<span class=\"_ _0\"></span> subs<span class=\"_ _0\"></span>tanti<span class=\"_ _0\"></span>vely e<span class=\"_ _0\"></span>nac<span class=\"_ _0\"></span>ted at th<span class=\"_ _0\"></span>e balance s<span class=\"_ _0\"></span>heet d<span class=\"_ _0\"></span>ate. The Gro<span class=\"_ _0\"></span>up is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x in nume<span class=\"_ _0\"></span>rous juris<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons. E<span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ates are re<span class=\"_ _0\"></span>quired in<span class=\"_ _0\"></span> deter<span class=\"_ _0\"></span>mining th<span class=\"_ _0\"></span>e worl<span class=\"_ _0\"></span>dwi<span class=\"_ _0\"></span>de prov<span class=\"_ _0\"></span>isio<span class=\"_ _0\"></span>n for incom<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>xes. T<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>re many trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns and ca<span class=\"_ _0\"></span>lculati<span class=\"_ _0\"></span>ons for w<span class=\"_ _0\"></span>hich the ul<span class=\"_ _0\"></span>timate t<span class=\"_ _0\"></span>ax d<span class=\"_ _0\"></span>etermi<span class=\"_ _0\"></span>nation<span class=\"_ _0\"></span> is<span class=\"_ gs34\"> </span>uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e it may b<span class=\"_ _0\"></span>e uncle<span class=\"_ _0\"></span>ar how t<span class=\"_ _0\"></span>ax law a<span class=\"_ _0\"></span>ppli<span class=\"_ _0\"></span>es to a par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cular trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on or circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ance. Wh<span class=\"_ _0\"></span>ere the G<span class=\"_ _0\"></span>roup de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>es that it<span class=\"_ _0\"></span> is<span class=\"_ gs34\"> </span>more likel<span class=\"_ _0\"></span>y than not tha<span class=\"_ _0\"></span>t the t<span class=\"_ _0\"></span>ax aut<span class=\"_ _0\"></span>hori<span class=\"_ _0\"></span>ties w<span class=\"_ _0\"></span>ould acce<span class=\"_ _0\"></span>pt the p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on ta<span class=\"_ _0\"></span>ken in the ta<span class=\"_ _0\"></span>x retur<span class=\"_ _0\"></span>n, amount<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts o<span class=\"_ _0\"></span>n that bas<span class=\"_ _0\"></span>is. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>e amount of t<span class=\"_ _0\"></span>ax p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>e or recove<span class=\"_ _0\"></span>rable i<span class=\"_ _0\"></span>s uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain, the Gro<span class=\"_ _0\"></span>up reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>s a liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y or as<span class=\"_ _0\"></span>set ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n eith<span class=\"_ _0\"></span>er the Grou<span class=\"_ _0\"></span>p\u2019s judgeme<span class=\"_ _0\"></span>nt of the mo<span class=\"_ _0\"></span>st likely o<span class=\"_ _0\"></span>utcome o<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, where the<span class=\"_ _0\"></span>re is a wid<span class=\"_ _0\"></span>e range o<span class=\"_ _0\"></span>f pos<span class=\"_ _0\"></span>sibl<span class=\"_ _0\"></span>e outcome<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d value.<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x is prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d in full, using t<span class=\"_ _0\"></span>he liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y meth<span class=\"_ _0\"></span>od, on te<span class=\"_ _0\"></span>mpora<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y dif<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s arisin<span class=\"_ _0\"></span>g bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en th<span class=\"_ _0\"></span>e carr<span class=\"_ _1\"></span>ying amount<span class=\"_ _0\"></span>s of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and liabilit<span class=\"_ _0\"></span>ies for f<span class=\"_ _0\"></span>inancial re<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es and t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unts u<span class=\"_ _0\"></span>sed for t<span class=\"_ _0\"></span>ax p<span class=\"_ _0\"></span>urpo<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he follow<span class=\"_ _0\"></span>ing temp<span class=\"_ _0\"></span>orar<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s are not prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d for: go<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>will not d<span class=\"_ _0\"></span>edu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ible for t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s; the initia<span class=\"_ _0\"></span>l reco<span class=\"_ _0\"></span>gnitio<span class=\"_ _0\"></span>n of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s or lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es that af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r accounting n<span class=\"_ _0\"></span>or ta<span class=\"_ _0\"></span>xab<span class=\"_ _0\"></span>le profit<span class=\"_ _0\"></span>; and dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ces relat<span class=\"_ _0\"></span>ing to inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies e<span class=\"_ _0\"></span>xcept to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent that th<span class=\"_ _0\"></span>ey will pr<span class=\"_ _0\"></span>obab<span class=\"_ _0\"></span>ly rever<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e in the fore<span class=\"_ _0\"></span>see<span class=\"_ _0\"></span>able fu<span class=\"_ _0\"></span>ture. The a<span class=\"_ _0\"></span>mount of d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x provi<span class=\"_ _0\"></span>ded is b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on the e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted m<span class=\"_ _0\"></span>anner of rea<span class=\"_ _0\"></span>lisat<span class=\"_ _0\"></span>ion or s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment of th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying am<span class=\"_ _0\"></span>ount of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, using ta<span class=\"_ _0\"></span>x rates e<span class=\"_ _0\"></span>nac<span class=\"_ _0\"></span>ted or su<span class=\"_ _0\"></span>bst<span class=\"_ _0\"></span>anti<span class=\"_ _0\"></span>vely ena<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted at the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet d<span class=\"_ _0\"></span>ate.<span class=\"_ _295\"> </span>A defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set is r<span class=\"_ _0\"></span>ecogn<span class=\"_ _0\"></span>ised o<span class=\"_ _0\"></span>nly to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent that it i<span class=\"_ _0\"></span>s proba<span class=\"_ _0\"></span>ble, wi<span class=\"_ _0\"></span>thin a reas<span class=\"_ _0\"></span>onab<span class=\"_ _0\"></span>le time f<span class=\"_ _0\"></span>rame (t<span class=\"_ _0\"></span>ypi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y a per<span class=\"_ _0\"></span>iod of up to f<span class=\"_ _0\"></span>ive year<span class=\"_ _0\"></span>s), that future ta<span class=\"_ _0\"></span>xabl<span class=\"_ _0\"></span>e profit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be avail<span class=\"_ _0\"></span>able a<span class=\"_ _0\"></span>gainst w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>he ass<span class=\"_ _0\"></span>et c<span class=\"_ _0\"></span>an be ut<span class=\"_ _0\"></span>ilise<span class=\"_ _0\"></span>d. The p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt takes into account the le<span class=\"_ _0\"></span>gislat<span class=\"_ _0\"></span>ion in ea<span class=\"_ _0\"></span>ch jurisd<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, including a<span class=\"_ _0\"></span>ny rest<span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns in place, on a co<span class=\"_ _0\"></span>mpany by com<span class=\"_ _0\"></span>pany basi<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n of the abilit<span class=\"_ _0\"></span>y to re<span class=\"_ _0\"></span>lieve lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween G<span class=\"_ _0\"></span>roup comp<span class=\"_ _0\"></span>anie<span class=\"_ _0\"></span>s in the s<span class=\"_ _0\"></span>ame count<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y and jur<span class=\"_ _0\"></span>isdic<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on. T<span class=\"_ _0\"></span>he availab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of ta<span class=\"_ _0\"></span>xa<span class=\"_ _0\"></span>ble tem<span class=\"_ _0\"></span>porar<span class=\"_ _0\"></span>y d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ference<span class=\"_ _0\"></span>s (i.e. deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s) relating to the s<span class=\"_ _0\"></span>ame t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x jurisdi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd compa<span class=\"_ _0\"></span>ny<span class=\"_ _3\"></span>, which are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to rev<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>e over a simi<span class=\"_ _0\"></span>lar time fra<span class=\"_ _0\"></span>me, is also t<span class=\"_ _0\"></span>aken into account wh<span class=\"_ _0\"></span>en ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sing th<span class=\"_ _0\"></span>e recog<span class=\"_ _0\"></span>nitio<span class=\"_ _0\"></span>n of any defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>ax as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>. Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>duced to t<span class=\"_ _0\"></span>he ex<span class=\"_ _0\"></span>tent tha<span class=\"_ _0\"></span>t it is no lon<span class=\"_ _0\"></span>ger pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le that th<span class=\"_ _0\"></span>e related t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x bene<span class=\"_ _0\"></span>fit w<span class=\"_ _0\"></span>ill be reali<span class=\"_ _0\"></span>sed. T<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent over th<span class=\"_ _0\"></span>e recove<span class=\"_ _0\"></span>rabilit<span class=\"_ _0\"></span>y of d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is revi<span class=\"_ _0\"></span>ewe<span class=\"_ _0\"></span>d at each re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing date. Wh<span class=\"_ _0\"></span>ere for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d-<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>oking fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s are us<span class=\"_ _0\"></span>ed to as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss the r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nitio<span class=\"_ _0\"></span>n of a defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x bal<span class=\"_ _0\"></span>ance, forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s consis<span class=\"_ _0\"></span>tent wit<span class=\"_ _0\"></span>h thos<span class=\"_ _0\"></span>e use<span class=\"_ _0\"></span>d for othe<span class=\"_ _0\"></span>r ass<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>hin the A<span class=\"_ _0\"></span>nnual Re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t (<span class=\"_ _0\"></span>including g<span class=\"_ _0\"></span>oing co<span class=\"_ _0\"></span>ncern, im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent and v<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y) are us<span class=\"_ _0\"></span>ed, but dis<span class=\"_ _0\"></span>agg<span class=\"_ _0\"></span>regate<span class=\"_ _0\"></span>d to a level ap<span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>riate for t<span class=\"_ _0\"></span>ax to b<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed, e<span class=\"_ _0\"></span>ither by co<span class=\"_ _0\"></span>mpany or by t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x jurisdi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion.<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies are of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>ere is a le<span class=\"_ _0\"></span>gally e<span class=\"_ _0\"></span>nforceabl<span class=\"_ _0\"></span>e right to of<span class=\"_ _0\"></span>fs<span class=\"_ _0\"></span>et curr<span class=\"_ _0\"></span>ent ta<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es and w<span class=\"_ _0\"></span>here the de<span class=\"_ _0\"></span>ferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x balance<span class=\"_ _0\"></span>s relate to th<span class=\"_ _0\"></span>e sam<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>xati<span class=\"_ _0\"></span>on auth<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y. C<span class=\"_ _3\"></span>urrent ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies are o<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>here t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>s a lega<span class=\"_ _0\"></span>lly enforcea<span class=\"_ _0\"></span>ble ri<span class=\"_ _0\"></span>ght to off<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>nd intends e<span class=\"_ _0\"></span>ither to s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle o<span class=\"_ _0\"></span>n a net ba<span class=\"_ _0\"></span>sis or to reali<span class=\"_ _0\"></span>se the a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et and se<span class=\"_ _0\"></span>tt<span class=\"_ _0\"></span>le the li<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y sim<span class=\"_ _0\"></span>ultan<span class=\"_ _0\"></span>eous<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIncomeTaxExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-491": {
   "value": "<div class=\"t m0 h9 ff2a fs7 fc3 sc0 ls7c ws7a gs16f\">8. Earnings pe<span class=\"_ _0\"></span>r share<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs170\">Basic e<span class=\"_ _0\"></span>arning<span class=\"_ _0\"></span>s per sha<span class=\"_ _0\"></span>re is bas<span class=\"_ _0\"></span>ed on th<span class=\"_ _0\"></span>e Group\u2019s profit at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able to o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y shar<span class=\"_ _0\"></span>ehol<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>s and a we<span class=\"_ _0\"></span>ighted avera<span class=\"_ _0\"></span>ge numb<span class=\"_ _0\"></span>er of ord<span class=\"_ _0\"></span>inar<span class=\"_ _0\"></span>y </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs171\">shares o<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>anding du<span class=\"_ _0\"></span>ring the y<span class=\"_ _0\"></span>ear<span class=\"_ _3\"></span>, excluding ow<span class=\"_ _0\"></span>n share<span class=\"_ _0\"></span>s held (s<span class=\"_ _0\"></span>ee no<span class=\"_ _0\"></span>te 22). Diluted earnin<span class=\"_ _0\"></span>gs per s<span class=\"_ _0\"></span>hare is ca<span class=\"_ _0\"></span>lculated b<span class=\"_ _0\"></span>y adjus<span class=\"_ _0\"></span>ting th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs172\">weighte<span class=\"_ _0\"></span>d average nu<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r of shares us<span class=\"_ _0\"></span>ed for th<span class=\"_ _0\"></span>e cal<span class=\"_ _0\"></span>culatio<span class=\"_ _0\"></span>n of basi<span class=\"_ _0\"></span>c earning<span class=\"_ _0\"></span>s per sha<span class=\"_ _0\"></span>re as incre<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d by the dilut<span class=\"_ _0\"></span>ive ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of p<span class=\"_ _0\"></span>otential </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs173\">ordinar<span class=\"_ _1\"></span>y shares. Dilut<span class=\"_ _0\"></span>ive share<span class=\"_ _0\"></span>s aris<span class=\"_ _0\"></span>e from emp<span class=\"_ _0\"></span>loye<span class=\"_ _0\"></span>e share opt<span class=\"_ _0\"></span>ion s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>es wh<span class=\"_ _0\"></span>ere the e<span class=\"_ _0\"></span>xercise p<span class=\"_ _0\"></span>rice is l<span class=\"_ _0\"></span>ess t<span class=\"_ _0\"></span>han the avera<span class=\"_ _0\"></span>ge mar<span class=\"_ _0\"></span>ket price </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs174\">of<span class=\"_ gs34\"> </span>the Company<span class=\"_ _0\"></span>\u2019s ordinar<span class=\"_ _0\"></span>y share<span class=\"_ _0\"></span>s during t<span class=\"_ _0\"></span>he year. Where the o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n price is a<span class=\"_ _0\"></span>bove th<span class=\"_ _0\"></span>e averag<span class=\"_ _0\"></span>e market price, th<span class=\"_ _0\"></span>e optio<span class=\"_ _0\"></span>n is not dilu<span class=\"_ _0\"></span>tive an<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs175\">is<span class=\"_ gs34\"> </span>exclud<span class=\"_ _0\"></span>ed from t<span class=\"_ _0\"></span>he dilute<span class=\"_ _0\"></span>d earnin<span class=\"_ _0\"></span>gs per s<span class=\"_ _0\"></span>hare cal<span class=\"_ _0\"></span>culati<span class=\"_ _0\"></span>on.<span class=\"_ _295\"> </span></div><div class=\"gs176\"><table class=\"s w245 h116\" id=\"_d4429a37-3ea0-4b78-bb96-b4c1e2a57593\"><tr><td></td><td></td><td class=\"c n x544 y316e w224 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></div></td><td class=\"c n x545 y316f w225 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fbd w246 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7c ws7a\">Earnings per share</div></td><td class=\"c n x546 y2fbc w247 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 basi<span class=\"_ _0\"></span>c<span class=\"_ _295\"> </span></div></td><td class=\"c n x547 y2fbd w248 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls24 ws20\">19.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>p<span class=\"_ _295\"> </span></div></td><td class=\"c n x548 y2fbc wb2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls24 ws20\">70<span class=\"_ _0\"></span>.9<span class=\"_ _0\"></span>p<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x549 y2fbe w249 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">\u2013 diluted<span class=\"_ _295\"> </span></div></td><td class=\"c n x54a y2fbf w1ad hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls6d ws94\">19.7p<span class=\"_ _295\"> </span></div></td><td class=\"c n x54b y2fbe wb2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls24 ws20\">70<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span>p<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fa7 w24a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Pro<span class=\"_ _0\"></span>fit fo<span class=\"_ _0\"></span>r th<span class=\"_ _0\"></span>e fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial yea<span class=\"_ _0\"></span>r at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibu<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e to th<span class=\"_ _0\"></span>e owne<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e Co<span class=\"_ _0\"></span>mpa<span class=\"_ _0\"></span>ny<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x54c y2fa7 w24b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">\u00a3<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>m<span class=\"_ _295\"> </span></div></td><td class=\"c n x54d y2fa6 w24c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">\u00a3<span class=\"_ _0\"></span>61.<span class=\"_ _0\"></span>7m<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y3170 ff2c fs7 fc4 sc0 ls7 ws1\">Weighted ave<span class=\"_ _0\"></span>rage num<span class=\"_ _0\"></span>ber of sha<span class=\"_ _0\"></span>res use<span class=\"_ _0\"></span>d: </td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fa9 w24d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Is<span class=\"_ _0\"></span>sued or<span class=\"_ _0\"></span>dinar<span class=\"_ _0\"></span>y share<span class=\"_ _0\"></span>s at be<span class=\"_ _0\"></span>ginning of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x54e y2faa w24e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls13 wsd\">87<span class=\"_ _5\"></span>,018,<span class=\"_ _0\"></span>377</div></td><td class=\"c n x54f y2fa9 w24f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls90 ws8b\">86,<span class=\"_ _3\"></span>99<span class=\"_ _3\"></span>5,<span class=\"_ _3\"></span>02<span class=\"_ _3\"></span>9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc7 w250 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Effec<span class=\"_ _0\"></span>t of o<span class=\"_ _0\"></span>wn share<span class=\"_ _0\"></span>s held<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x550 y2fc6 w251 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls26 ws22\">(7<span class=\"_ _0\"></span>5,<span class=\"_ _1\"></span>847<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x551 y2fc7 w252 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls12 wsc\">(<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5,<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>47)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w253 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Effec<span class=\"_ _0\"></span>t of s<span class=\"_ _0\"></span>hares is<span class=\"_ _0\"></span>sued du<span class=\"_ _0\"></span>ring th<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x552 y316a w248 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls72 ws70\">8<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>21<span class=\"_ _295\"> </span></div></td><td class=\"c n x553 y316b w254 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _1\"></span>,0<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2faf w255 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Ba<span class=\"_ _0\"></span>sic w<span class=\"_ _0\"></span>eig<span class=\"_ _0\"></span>hte<span class=\"_ _0\"></span>d avera<span class=\"_ _0\"></span>ge nu<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er of s<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x554 y2faf w256 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">86,950,951</div></td><td class=\"c n x555 y2fae w257 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls13d ws14b\">8<span class=\"_ _b0\"> </span>6<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>7,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w258 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Effec<span class=\"_ _0\"></span>t of s<span class=\"_ _0\"></span>hare opti<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x556 y2fb1 w259 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">42<span class=\"_ _0\"></span>0,<span class=\"_ _0\"></span>332<span class=\"_ _295\"> </span></div></td><td class=\"c n x557 y2fb0 w25a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">559,2<span class=\"_ _0\"></span>22<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w25b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Dil<span class=\"_ _0\"></span>ute<span class=\"_ _0\"></span>d wei<span class=\"_ _0\"></span>ght<span class=\"_ _0\"></span>ed avera<span class=\"_ _0\"></span>ge n<span class=\"_ _0\"></span>umb<span class=\"_ _0\"></span>er o<span class=\"_ _0\"></span>f sha<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x558 y2fb3 w25c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">87<span class=\"_ _3\"></span>,3<span class=\"_ _0\"></span>71,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>3</div></td><td class=\"c n x559 y2fb2 w25d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls25 ws21\">87<span class=\"_ _5\"></span>,496,409</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEarningsPerShareExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-516": {
   "value": "9. Pro<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant a<span class=\"_ _0\"></span>nd e<span class=\"_ _0\"></span>qui<span class=\"_ _0\"></span>pm<span class=\"_ _0\"></span>ent<span class=\"_ _295\"> </span>Owned assets<span class=\"_ _295\"> </span>All ow<span class=\"_ _0\"></span>ned i<span class=\"_ _0\"></span>tems of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment are s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ted at his<span class=\"_ _0\"></span>toric<span class=\"_ _0\"></span>al cos<span class=\"_ _0\"></span>t les<span class=\"_ _0\"></span>s accumul<span class=\"_ _0\"></span>ated de<span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>iation a<span class=\"_ _0\"></span>nd prov<span class=\"_ _0\"></span>ision for impair<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of se<span class=\"_ _0\"></span>lf-<span class=\"_ _0\"></span>const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ted a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s the co<span class=\"_ _0\"></span>st of mater<span class=\"_ _0\"></span>ials, di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>t lab<span class=\"_ _0\"></span>our and an a<span class=\"_ _0\"></span>ppro<span class=\"_ _0\"></span>priate pro<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion of ov<span class=\"_ _0\"></span>erhea<span class=\"_ _0\"></span>ds.<span class=\"_ _295\"> </span>Subse<span class=\"_ _0\"></span>quent co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s are inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d in the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>\u2019s carr<span class=\"_ _1\"></span>ying amount or r<span class=\"_ _0\"></span>ecogn<span class=\"_ _0\"></span>ised a<span class=\"_ _0\"></span>s a sep<span class=\"_ _0\"></span>arate as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>, as appro<span class=\"_ _0\"></span>priate, on<span class=\"_ _0\"></span>ly wh<span class=\"_ _0\"></span>en it is pro<span class=\"_ _0\"></span>babl<span class=\"_ _0\"></span>e that future e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d with t<span class=\"_ _0\"></span>he item w<span class=\"_ _0\"></span>ill flow to t<span class=\"_ _0\"></span>he Group a<span class=\"_ _0\"></span>nd the cos<span class=\"_ _0\"></span>t of th<span class=\"_ _0\"></span>e item can b<span class=\"_ _0\"></span>e me<span class=\"_ _0\"></span>asured re<span class=\"_ _0\"></span>liably. All<span class=\"_ gs34\"> </span>oth<span class=\"_ _0\"></span>er<span class=\"_ gs34\"> </span>rep<span class=\"_ _0\"></span>airs a<span class=\"_ _0\"></span>nd maintenan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>s are cha<span class=\"_ _0\"></span>rged to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt during th<span class=\"_ _0\"></span>e financi<span class=\"_ _0\"></span>al year in w<span class=\"_ _0\"></span>hich the<span class=\"_ _0\"></span>y are incur<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span>Borr<span class=\"_ _0\"></span>owing co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s relat<span class=\"_ _0\"></span>ing to the cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion of qu<span class=\"_ _0\"></span>alif<span class=\"_ _0\"></span>ying p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent are ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d at the ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>l cost in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d wher<span class=\"_ _0\"></span>e the fund<span class=\"_ _0\"></span>s are bor<span class=\"_ _0\"></span>rowed s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific<span class=\"_ _0\"></span>ally to fun<span class=\"_ _0\"></span>d the cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t. A<span class=\"_ _0\"></span>ll oth<span class=\"_ _0\"></span>er finance co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s are e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nsed a<span class=\"_ _0\"></span>s incurr<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>Depreciation<span class=\"_ _295\"> </span>Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion is char<span class=\"_ _0\"></span>ged to th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>n a stra<span class=\"_ _0\"></span>ight line ba<span class=\"_ _0\"></span>sis over th<span class=\"_ _0\"></span>e es<span class=\"_ _0\"></span>timated us<span class=\"_ _0\"></span>eful e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic live<span class=\"_ _0\"></span>s as follow<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span>Building<span class=\"_ _0\"></span>s <span class=\"_ _1dd\"></span>   25<span class=\"_ _0\"></span>\u20135<span class=\"_ _0\"></span>0 <span class=\"_ _1de\"></span>year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Plant and m<span class=\"_ _0\"></span>achine<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y  <span class=\"_ _a4\"> </span> <span class=\"_ _125\"> </span>10<span class=\"_ _0\"></span>\u201330 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Fix<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>s, fit<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>gs, too<span class=\"_ _0\"></span>ls and eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt <span class=\"_ _27\"> </span>5<span class=\"_ _0\"></span>\u2013<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Computer<span class=\"_ _0\"></span>s and moto<span class=\"_ _0\"></span>r vehicl<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span> <span class=\"_ _125\"> </span>2\u2013<span class=\"_ _0\"></span>5 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Freeh<span class=\"_ _0\"></span>old lan<span class=\"_ _0\"></span>d is not de<span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>iated.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sidua<span class=\"_ _0\"></span>l values a<span class=\"_ _0\"></span>nd usef<span class=\"_ _0\"></span>ul lives of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are revi<span class=\"_ _0\"></span>ewed a<span class=\"_ _0\"></span>nnually for co<span class=\"_ _0\"></span>ntinued a<span class=\"_ _0\"></span>ppro<span class=\"_ _0\"></span>priaten<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>nd indic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns of impa<span class=\"_ _0\"></span>irment a<span class=\"_ _0\"></span>nd adjus<span class=\"_ _0\"></span>ted if ap<span class=\"_ _0\"></span>propria<span class=\"_ _0\"></span>te.<span class=\"_ _295\"> </span>Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion on a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts c<span class=\"_ _0\"></span>lassi<span class=\"_ _0\"></span>fie<span class=\"_ _0\"></span>d as in the cou<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on comm<span class=\"_ _0\"></span>ences w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are read<span class=\"_ _0\"></span>y for the<span class=\"_ _0\"></span>ir intend<span class=\"_ _0\"></span>ed use a<span class=\"_ _0\"></span>nd trans<span class=\"_ _0\"></span>ferred fro<span class=\"_ _0\"></span>m ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the cou<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on into the rel<span class=\"_ _0\"></span>evant as<span class=\"_ _0\"></span>set c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Profi<span class=\"_ _0\"></span>ts an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s on disp<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>als are de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed by comp<span class=\"_ _0\"></span>aring pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds wi<span class=\"_ _0\"></span>th the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt. Th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>Impai<span class=\"_ _0\"></span>rment<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>At each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ting d<span class=\"_ _0\"></span>ate, prope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt is revi<span class=\"_ _0\"></span>ewed for im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent if eve<span class=\"_ _0\"></span>nts o<span class=\"_ _0\"></span>r change<span class=\"_ _0\"></span>s in circums<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ces indi<span class=\"_ _0\"></span>cate tha<span class=\"_ _0\"></span>t the<span class=\"_ _0\"></span> carr<span class=\"_ _1\"></span>ying amount may n<span class=\"_ _0\"></span>ot be re<span class=\"_ _0\"></span>coverabl<span class=\"_ _0\"></span>e. When a r<span class=\"_ _0\"></span>evie<span class=\"_ _0\"></span>w for impair<span class=\"_ _0\"></span>ment is co<span class=\"_ _0\"></span>nduc<span class=\"_ _0\"></span>ted, t<span class=\"_ _0\"></span>he recove<span class=\"_ _0\"></span>rable a<span class=\"_ _0\"></span>mount is a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed by refere<span class=\"_ _0\"></span>nce to the<span class=\"_ _0\"></span> ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s\u2019 value in us<span class=\"_ _0\"></span>e or fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell if hig<span class=\"_ _0\"></span>her<span class=\"_ _3\"></span>. Any imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt in value is cha<span class=\"_ _0\"></span>rged to pr<span class=\"_ _0\"></span>ofit or l<span class=\"_ _0\"></span>oss in t<span class=\"_ _0\"></span>he pe<span class=\"_ _0\"></span>riod i<span class=\"_ _0\"></span>n which i<span class=\"_ _0\"></span>t occur<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs191\">Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs192\">The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of clima<span class=\"_ _0\"></span>te change o<span class=\"_ _0\"></span>n prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equipm<span class=\"_ _0\"></span>ent is pr<span class=\"_ _0\"></span>imarily a re<span class=\"_ _0\"></span>sult of phy<span class=\"_ _0\"></span>sic<span class=\"_ _0\"></span>al risk<span class=\"_ _0\"></span>s, for e<span class=\"_ _0\"></span>xamp<span class=\"_ _0\"></span>le incre<span class=\"_ _0\"></span>asing s<span class=\"_ _0\"></span>everi<span class=\"_ _0\"></span>ty<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs193\">of flo<span class=\"_ _0\"></span>oding o<span class=\"_ _0\"></span>r high w<span class=\"_ _0\"></span>inds whi<span class=\"_ _0\"></span>ch could im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t the u<span class=\"_ _0\"></span>seful e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic life of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et. T<span class=\"_ _0\"></span>he max<span class=\"_ _0\"></span>imum us<span class=\"_ _0\"></span>eful life of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s is 5<span class=\"_ _0\"></span>0 year<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs194\">relating to of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ice buildin<span class=\"_ _0\"></span>gs, wi<span class=\"_ _0\"></span>th prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y plant as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s b<span class=\"_ _0\"></span>eing d<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>ciated ove<span class=\"_ _0\"></span>r 30 year<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he late<span class=\"_ _0\"></span>st date fo<span class=\"_ _0\"></span>r an ass<span class=\"_ _0\"></span>et to be fu<span class=\"_ _0\"></span>lly<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs195\">dep<span class=\"_ _0\"></span>reciate<span class=\"_ _0\"></span>d is 2062, wi<span class=\"_ _0\"></span>th the la<span class=\"_ _0\"></span>test d<span class=\"_ _0\"></span>ate for manufac<span class=\"_ _0\"></span>tur<span class=\"_ _0\"></span>ing ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s curre<span class=\"_ _0\"></span>ntly und<span class=\"_ _0\"></span>er cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to b<span class=\"_ _0\"></span>e 2054. B<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on the<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs196\">site by site clim<span class=\"_ _0\"></span>ate chang<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med to da<span class=\"_ _0\"></span>te, it is not antic<span class=\"_ _0\"></span>ipated t<span class=\"_ _0\"></span>hat any physi<span class=\"_ _0\"></span>cal ri<span class=\"_ _0\"></span>sk<span class=\"_ _0\"></span>s would mate<span class=\"_ _0\"></span>rially i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls12 ws1 gs197\">the Grou<span class=\"_ _0\"></span>p\u2019s asset<span class=\"_ _0\"></span>s to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent that th<span class=\"_ _0\"></span>eir curre<span class=\"_ _0\"></span>nt car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying val<span class=\"_ _0\"></span>ue or rema<span class=\"_ _0\"></span>ining use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>ves wo<span class=\"_ _0\"></span>uld be re<span class=\"_ _0\"></span>duced<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs198\">A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s which m<span class=\"_ _0\"></span>ay be imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ted by pro<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>e ac<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s to reduce c<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>on emis<span class=\"_ _0\"></span>sions<span class=\"_ _0\"></span>, for ex<span class=\"_ _0\"></span>ample g<span class=\"_ _0\"></span>as pow<span class=\"_ _0\"></span>ered b<span class=\"_ _0\"></span>oiler<span class=\"_ _0\"></span>s, o<span class=\"_ _0\"></span>r by potenti<span class=\"_ _0\"></span>al </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs199\">regulat<span class=\"_ _0\"></span>ions to cur<span class=\"_ _0\"></span>b car<span class=\"_ _0\"></span>bon em<span class=\"_ _0\"></span>issi<span class=\"_ _0\"></span>ons are b<span class=\"_ _0\"></span>eing as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>d as the p<span class=\"_ _0\"></span>ath to N<span class=\"_ _0\"></span>et Zero is p<span class=\"_ _0\"></span>lanned i<span class=\"_ _0\"></span>n det<span class=\"_ _0\"></span>ail and re<span class=\"_ _0\"></span>gulator<span class=\"_ _0\"></span>s prov<span class=\"_ _0\"></span>ide mo<span class=\"_ _0\"></span>re </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs19a\">transpa<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y on t<span class=\"_ _0\"></span>heir p<span class=\"_ _0\"></span>otential ap<span class=\"_ _0\"></span>proa<span class=\"_ _0\"></span>ch. Bas<span class=\"_ _0\"></span>ed on th<span class=\"_ _0\"></span>e planning w<span class=\"_ _0\"></span>ork p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ed to date, for ex<span class=\"_ _0\"></span>ampl<span class=\"_ _0\"></span>e repla<span class=\"_ _0\"></span>cing gas as t<span class=\"_ _0\"></span>he heat<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs19b\">source w<span class=\"_ _0\"></span>ith hydro<span class=\"_ _0\"></span>gen, bi<span class=\"_ _0\"></span>ogas o<span class=\"_ _0\"></span>r gree<span class=\"_ _0\"></span>n ele<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>trici<span class=\"_ _0\"></span>ty, and the infanc<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he regula<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roach, t<span class=\"_ _0\"></span>here is no<span class=\"_ _0\"></span>t exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to b<span class=\"_ _0\"></span>e a </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls72 ws1 gs19c\">material i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>he remai<span class=\"_ _0\"></span>ning use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>ves, o<span class=\"_ _0\"></span>r the ca<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g value, of the a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld by th<span class=\"_ _0\"></span>e Group.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs19d\">The Comp<span class=\"_ _0\"></span>any has minimal a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t value in mar<span class=\"_ _0\"></span>ket<span class=\"_ _0\"></span>/ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>ation s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific p<span class=\"_ _0\"></span>rope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipme<span class=\"_ _0\"></span>nt whe<span class=\"_ _0\"></span>re there is e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs19e\">to<span class=\"_ gs34\"> </span>be a mater<span class=\"_ _0\"></span>ial drop i<span class=\"_ _0\"></span>n deman<span class=\"_ _0\"></span>d due to climate cha<span class=\"_ _0\"></span>nge.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs19f\">Rig<span class=\"_ _0\"></span>ht of u<span class=\"_ _0\"></span>se (\u2018<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>OU<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>) as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1a0\">At inceptio<span class=\"_ _0\"></span>n of a contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>, the Grou<span class=\"_ _0\"></span>p ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ses w<span class=\"_ _0\"></span>heth<span class=\"_ _0\"></span>er a contrac<span class=\"_ _0\"></span>t is<span class=\"_ _0\"></span>, or cont<span class=\"_ _0\"></span>ains, a le<span class=\"_ _0\"></span>ase. A contra<span class=\"_ _0\"></span>ct i<span class=\"_ _0\"></span>s, or cont<span class=\"_ _0\"></span>ains, a l<span class=\"_ _0\"></span>ease i<span class=\"_ _0\"></span>f the contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1a1\">conveys t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>ht to control th<span class=\"_ _0\"></span>e use of an id<span class=\"_ _0\"></span>entif<span class=\"_ _0\"></span>ied a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t for a per<span class=\"_ _0\"></span>iod of t<span class=\"_ _0\"></span>ime in excha<span class=\"_ _0\"></span>nge for co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration. L<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1a2\">an<span class=\"_ gs34\"> </span>ROU a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et and a cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>onding l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>y at t<span class=\"_ _0\"></span>he date at w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>ed as<span class=\"_ _0\"></span>set i<span class=\"_ _0\"></span>s availabl<span class=\"_ _0\"></span>e for use by t<span class=\"_ _0\"></span>he Group.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1a3\">At the leas<span class=\"_ _0\"></span>e comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date an RO<span class=\"_ _0\"></span>U as<span class=\"_ _0\"></span>set is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at cost co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>ing the foll<span class=\"_ _0\"></span>owing: th<span class=\"_ _0\"></span>e amount of t<span class=\"_ _0\"></span>he initi<span class=\"_ _0\"></span>al measu<span class=\"_ _0\"></span>rement </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1a4\">of<span class=\"_ gs34\"> </span>the le<span class=\"_ _0\"></span>ase lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y; a<span class=\"_ _0\"></span>ny leas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s made at o<span class=\"_ _0\"></span>r befor<span class=\"_ _0\"></span>e the comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date le<span class=\"_ _0\"></span>ss any l<span class=\"_ _0\"></span>ease in<span class=\"_ _0\"></span>centive<span class=\"_ _0\"></span>s rece<span class=\"_ _0\"></span>ived; any initia<span class=\"_ _0\"></span>l direc<span class=\"_ _0\"></span>t </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1a5\">cost<span class=\"_ _0\"></span>s; and re<span class=\"_ _0\"></span>storat<span class=\"_ _0\"></span>ion co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s to return t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set to it<span class=\"_ _0\"></span>s or<span class=\"_ _0\"></span>iginal con<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1a6\">The R<span class=\"_ _0\"></span>OU as<span class=\"_ _0\"></span>set i<span class=\"_ _0\"></span>s depre<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d over the s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>ter of t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>\u2019s useful e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic life and th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>e term o<span class=\"_ _0\"></span>n a strai<span class=\"_ _0\"></span>ght line ba<span class=\"_ _0\"></span>sis. I<span class=\"_ _0\"></span>f owne<span class=\"_ _0\"></span>rsh<span class=\"_ _0\"></span>ip </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1a7\">of the RO<span class=\"_ _0\"></span>U ass<span class=\"_ _0\"></span>et trans<span class=\"_ _0\"></span>fer<span class=\"_ _0\"></span>s to the Grou<span class=\"_ _0\"></span>p at the en<span class=\"_ _0\"></span>d of the le<span class=\"_ _0\"></span>ase ter<span class=\"_ _0\"></span>m or the co<span class=\"_ _0\"></span>st re<span class=\"_ _0\"></span>fle<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e exercis<span class=\"_ _0\"></span>e of a purcha<span class=\"_ _0\"></span>se opt<span class=\"_ _0\"></span>ion, d<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>ciatio<span class=\"_ _0\"></span>n </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1a8\">is<span class=\"_ gs34\"> </span>cal<span class=\"_ _0\"></span>culated usi<span class=\"_ _0\"></span>ng the es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>fe of the as<span class=\"_ _0\"></span>set. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1a9\">Contract<span class=\"_ _0\"></span>s may co<span class=\"_ _0\"></span>ntain b<span class=\"_ _0\"></span>oth lea<span class=\"_ _0\"></span>se and n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>ease co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he Company allo<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tes the co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration in t<span class=\"_ _0\"></span>he contra<span class=\"_ _0\"></span>ct to t<span class=\"_ _0\"></span>he leas<span class=\"_ _0\"></span>e and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1aa\">non<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e comp<span class=\"_ _0\"></span>onent<span class=\"_ _0\"></span>s bas<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n their re<span class=\"_ _0\"></span>lative s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nd-<span class=\"_ _0\"></span>alo<span class=\"_ _0\"></span>ne price<span class=\"_ _0\"></span>s. H<span class=\"_ _0\"></span>owever, for lease<span class=\"_ _0\"></span>s of retail e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ate for w<span class=\"_ _0\"></span>hich the Compa<span class=\"_ _0\"></span>ny is a les<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1ab\">and for wh<span class=\"_ _0\"></span>ich it has ma<span class=\"_ _0\"></span>jor le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s, it has el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted n<span class=\"_ _0\"></span>ot to sep<span class=\"_ _0\"></span>arate lea<span class=\"_ _0\"></span>se and n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>ease co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s and ins<span class=\"_ _0\"></span>tead accou<span class=\"_ _0\"></span>nts for t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e as </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1ac\">a<span class=\"_ gs34\"> </span>single l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e compo<span class=\"_ _0\"></span>nent.<span class=\"_ _295\"> </span></div><table class=\"s w25e h117\" id=\"_0a48bca9-9654-4f1a-b8e3-222e8fe738d4\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x55a h38 y3171 ff2c fs17 fc4 sc0 ls9e ws7\">Fixtures,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x55b h38 y3172 ff2c fs17 fc4 sc0 lse2 wsdd\">Computers</td><td class=\"t m0 x55a h38 y3173 ff2c fs17 fc4 sc0 ls7 ws1\"> fit<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>gs, </td><td class=\"t m0 x389 h38 y3174 ff2c fs17 fc4 sc0 ls11c ws11f\">Right<span class=\"_ _295\"> </span></td><td class=\"t m0 x55c h38 y3175 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x55d h38 y3176 ff2c fs17 fc4 sc0 ls7 ws1\">La<span class=\"_ _0\"></span>nd an<span class=\"_ _0\"></span>d </td><td class=\"t m0 x55e h38 y3177 ff2c fs17 fc4 sc0 ls7 ws1\">Pla<span class=\"_ _0\"></span>nt and </td><td class=\"t m0 x55f h38 y3178 ff2c fs17 fc4 sc0 ls7 ws1\">and m<span class=\"_ _0\"></span>otor</td><td class=\"t m0 x560 h38 y3179 ff2c fs17 fc4 sc0 ls7 ws1\"> too<span class=\"_ _0\"></span>ls an<span class=\"_ _0\"></span>d </td><td class=\"t m0 x561 h38 y317a ff2c fs17 fc4 sc0 ls7 ws1\">of us<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x390 h38 y317b ff2c fs17 fc4 sc0 ls7 ws1\">the co<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>se of<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x562 h38 y317c ff2c fs17 fc4 sc0 ls93 ws8f\">buildings </td><td class=\"t m0 x38b h38 y317d ff2c fs17 fc4 sc0 ls140 ws14e\">machiner<span class=\"_ _0\"></span>y </td><td class=\"t m0 x563 h38 y317e ff2c fs17 fc4 sc0 ls140 ws14e\">vehicles </td><td class=\"t m0 x564 h38 y317f ff2c fs17 fc4 sc0 ls7 ws1\">equ<span class=\"_ _0\"></span>ipm<span class=\"_ _0\"></span>ent </td><td class=\"t m0 x561 h38 y3180 ff2c fs17 fc4 sc0 ls13 wsd\">assets<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y3181 ff2c fs17 fc4 sc0 lse2 wsdd\">construction </td><td class=\"t m0 x225 h38 y3181 ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x566 h38 y3182 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x567 h38 y3183 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x568 h38 y3184 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x569 h38 y3185 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h38 y3186 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x56a h38 y3187 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3187 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y3188 ff2a fs7 fc0 sc0 ls25 ws21\">Cost<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3189 w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x56b y3189 w48 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">6<span class=\"_ _0\"></span>4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x56c y3189 w260 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">35<span class=\"_ _0\"></span>2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x56d y3189 w261 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">6.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x56e y3189 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x56f y3189 w262 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">1<span class=\"_ _3\"></span>3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x570 y3189 w263 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">1<span class=\"_ _3\"></span>05.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x571 y3189 w264 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">5<span class=\"_ _b0\"> </span>4<span class=\"_ _1\"></span>7.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318a w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x572 y318a w265 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x573 y318a w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x574 y318a wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x575 y318a w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x576 y318a w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x577 y318a w3b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _b0\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x578 y318a w266 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(10.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318b w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x579 y318b w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x57a y318b w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x57b y318b w268 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x57c y318b w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x304 y318b w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x57d y318b w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">30.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x57e y318b w54 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318c w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x57f y318c w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x580 y318c w215 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x581 y318c w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x582 y318c w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x583 y318c w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x23e y318c w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x584 y318c wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(3.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318d w26a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Reclassi<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x585 y318d w268 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x586 y318d w54 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">28.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x587 y318d wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x588 y318d w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x589 y318d w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x58a y318d w26b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x58b y318d w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318e w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x58c y318e wa2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">6<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x58d y318e w26d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls72 ws70\">378<span class=\"_ _0\"></span>.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x58e y318e w26e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">9.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x58f y318e w26f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls82 wsb2\">4.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x590 y318e w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x591 y318e w270 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">93.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x592 y318e w271 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5<span class=\"_ _0\"></span>66.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318f w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x572 y318f w17c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(0<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x593 y318f w7b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x594 y318f wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x595 y318f w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x596 y318f w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x597 y318f w1e5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x598 y318f w272 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">(6.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f92 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x579 y2f92 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x57a y2f92 w273 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x599 y2f92 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x59a y2f92 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x59b y2f92 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x59c y2f92 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">30<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x59d y2f92 w54 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f93 w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x59e y2f93 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x59f y2f93 w265 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a0 y2f93 w276 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(0.<span class=\"_ _0\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a1 y2f93 w277 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a2 y2f93 wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(3.0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a3 y2f93 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a4 y2f93 w278 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(4.9)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f95 w26a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Reclassi<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x585 y2f95 w279 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a5 y2f95 w27a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a6 y2f95 w27b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a7 y2f95 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a8 y2f95 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a9 y2f95 w27c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">(9<span class=\"_ _0\"></span>6.<span class=\"_ _0\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5aa y2f95 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3190 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ab y3190 w27e hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">68<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ac y3190 w27f hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls2d wsec\">4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ad y3190 w280 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls39 ws35\">9.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ae y3190 w9f hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls15 wsf\">3.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x5af y3190 w198 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls12 wsc\">12<span class=\"_ _1\"></span>.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b0 y3190 w281 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls13 wsd\">26.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b1 y3190 w282 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls15 wsf\">5<span class=\"_ _0\"></span>88<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y3191 ff2a fs7 fc0 sc0 ls13 wsd\">Accumulated depreciation<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3192 w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b2 y3192 w283 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b3 y3192 w284 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">169<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b4 y3192 w273 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b5 y3192 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">3<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b6 y3192 w285 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b7 y3192 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b8 y3192 wf6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">199.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f9e w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x572 y2f9e wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b9 y2f9e w286 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ba y2f9e wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bb y2f9e w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bc y2f9e w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x296 y2f9e w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bd y2f9e w287 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>1.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f9f w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x57f y2f9f w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x580 y2f9f w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5be y2f9f w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bf y2f9f w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c0 y2f9f wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(3.0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c1 y2f9f w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c2 y2f9f w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3193 w288 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Depreciat<span class=\"_ _0\"></span>ion charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c3 y3193 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c4 y3193 w7d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c5 y3193 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c6 y3193 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c7 y3193 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c8 y3193 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c9 y3193 w1d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fbc w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x58c y2fbc w1d5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">2<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ca y2fbc w28a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ad y2fbc w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cb y2fbc w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cc y2fbc w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cd y2fbc w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ce y2fbc w1a7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">215<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fbe w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x572 y2fbe wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b9 y2fbe w286 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ba y2fbe wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cf y2fbe wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d0 y2fbe w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b7 y2fbe w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d1 y2fbe w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3194 w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x59e y3194 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d2 y3194 w28c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(0.<span class=\"_ _0\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d3 y3194 wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(0.8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d4 y3194 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d5 y3194 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y3194 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d6 y3194 w49 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc2 w28d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Impairment<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d7 y2fc2 w17e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d8 y2fc2 w273 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d9 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5da y2fc2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5db y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5dc y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5dd y2fc2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3195 w288 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Depreciat<span class=\"_ _0\"></span>ion charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c3 y3195 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c4 y3195 w28e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5de y3195 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5df y3195 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e0 y3195 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x2e5 y3195 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e1 y3195 w28f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">21.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3196 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ab y3196 w25 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls1f ws1a\">23.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e2 y3196 w290 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">2<span class=\"_ _0\"></span>01.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e3 y3196 w291 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls2d wsec\">5<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e4 y3196 w15 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e5 y3196 w292 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls4a ws15f\">2.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e6 y3196 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e7 y3196 w293 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls1f ws1a\">236.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y3197 ff2a fs7 fc0 sc0 ls10 wsa\">Carr<span class=\"_ _0\"></span>ying amount<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3198 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e8 y3198 w294 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls15 wsf\">44<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e9 y3198 w295 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls13 wsd\">266<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ea y3198 w296 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsf5 wsf6\">4.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e4 y3198 w63 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls1f ws1a\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5eb y3198 w18e hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls39 ws35\">9.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ec y3198 w297 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls13 wsd\">26.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ed y3198 w298 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ee y2fb0 w299 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">46.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ef y2fb0 w29a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">195.<span class=\"_ _3\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f0 y2fb0 w29b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f1 y2fb0 we9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f2 y2fb0 w6a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f3 y2fb0 w29c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">93.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f4 y2fb0 w81 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls106 ws109\">3<span class=\"_ _1\"></span>51.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y2fb2 w29d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4<span class=\"_ _3\"></span>5.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f6 y2fb2 w29e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f7 y2fb2 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f8 y2fb2 we9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f9 y2fb2 w29f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">9.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5fa y2fb2 w2a0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">1<span class=\"_ _3\"></span>05.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5fb y2fb2 w2a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _b0\"></span>4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr></table>\u00a30.9m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m) of additio<span class=\"_ _0\"></span>ns wit<span class=\"_ _0\"></span>hin ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the co<span class=\"_ _0\"></span>urs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on relate<span class=\"_ _0\"></span>s to bor<span class=\"_ _0\"></span>rowing co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d; see note 15 for fur<span class=\"_ _0\"></span>ther d<span class=\"_ _0\"></span>etails<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Recla<span class=\"_ _0\"></span>ssif<span class=\"_ _0\"></span>icat<span class=\"_ _0\"></span>ion re<span class=\"_ _0\"></span>lates to the m<span class=\"_ _0\"></span>ovem<span class=\"_ _0\"></span>ent from as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e cour<span class=\"_ _0\"></span>se of cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e releva<span class=\"_ _0\"></span>nt ass<span class=\"_ _0\"></span>et cate<span class=\"_ _0\"></span>gor<span class=\"_ _1\"></span>y when the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>eady for their i<span class=\"_ _0\"></span>ntende<span class=\"_ _0\"></span>d use. Det<span class=\"_ _0\"></span>ails of si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s recl<span class=\"_ _0\"></span>assi<span class=\"_ _0\"></span>fied a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e Financia<span class=\"_ _0\"></span>l revie<span class=\"_ _0\"></span>w.<span class=\"_ _295\"> </span>During t<span class=\"_ _0\"></span>he year<span class=\"_ _3\"></span>, the Gro<span class=\"_ _0\"></span>up reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d an impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>s of \u00a34.6m in relat<span class=\"_ _0\"></span>ion to pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment w<span class=\"_ _0\"></span>hich is sp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ific to it<span class=\"_ _0\"></span>s gear<span class=\"_ _0\"></span>s manufa<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>ring op<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>ons. T<span class=\"_ _0\"></span>he imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent charge i<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ed in exce<span class=\"_ _0\"></span>ptiona<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he fair valu<span class=\"_ _0\"></span>e of prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equip<span class=\"_ _0\"></span>ment is not m<span class=\"_ _0\"></span>ateriall<span class=\"_ _0\"></span>y dif<span class=\"_ _0\"></span>ferent to it<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>yi<span class=\"_ _0\"></span>ng value.<span class=\"_ _295\"> </span>The Comp<span class=\"_ _0\"></span>any has no pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant or equi<span class=\"_ _0\"></span>pment.<span class=\"_ _295\"> </span>At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 and 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023, the Gro<span class=\"_ _0\"></span>up leas<span class=\"_ _0\"></span>ed a sma<span class=\"_ _0\"></span>ll numbe<span class=\"_ _0\"></span>r of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, prin<span class=\"_ _0\"></span>cipall<span class=\"_ _0\"></span>y land and b<span class=\"_ _0\"></span>uilding<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span><table class=\"s w2a2 h118\" id=\"_b08655d1-08ca-4aec-9c30-b818db0f481c\"><tr><td></td><td class=\"t m0 x48f h38 y3199 ff2c fs17 fc4 sc0 ls93 ws8f\">Land and<span class=\"_ _295\"> </span></td><td class=\"t m0 x5fc h38 y319a ff2c fs17 fc4 sc0 ls11c ws11f\">Motor<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x461 h38 y319b ff2c fs17 fc4 sc0 ls93 ws8f\">buildings<span class=\"_ _295\"> </span></td><td class=\"t m0 x462 h38 y319c ff2c fs17 fc4 sc0 ls140 ws14e\">vehicles<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y319c ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x466 h38 y319d ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x201 h38 y319e ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y319e ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y319f ff2a fs7 fc0 sc0 ls7 ws1\">Rig<span class=\"_ _0\"></span>ht of u<span class=\"_ _0\"></span>se a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31a0 w2a3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Balance a<span class=\"_ _0\"></span>t 1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x5fd y31a0 wdf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">9.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x5fe y31a0 w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x41e y31a0 w29f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">9.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a1 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ff y31a1 w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">2.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x600 y31a1 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x601 y31a1 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a2 w288 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Depreciat<span class=\"_ _0\"></span>ion charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x602 y31a2 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x603 y31a2 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x604 y31a2 wc0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a3 w2a5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>al<span class=\"_ _295\"> </span></div></td><td class=\"c n x605 y31a3 wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x606 y31a3 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x607 y31a3 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a4 w2a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Balance a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x608 y31a4 w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x609 y31a4 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x60a y31a4 w6a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a5 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ff y31a5 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x60b y31a5 we9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x60c y31a5 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a6 w288 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Depreciat<span class=\"_ _0\"></span>ion charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x602 y31a6 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x603 y31a6 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x60d y31a6 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a7 w2a5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>al<span class=\"_ _295\"> </span></div></td><td class=\"c n x60e y31a7 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x23e y31a7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x60f y31a7 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w2a7 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">Ba<span class=\"_ _0\"></span>lan<span class=\"_ _0\"></span>ce at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>pte<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x610 y2fb2 w18e hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls39 ws35\">9.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x611 y2fb2 w63 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x612 y2fb2 w127 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls39 ws35\">9.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr></table>The info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he lea<span class=\"_ _0\"></span>se liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>ted wit<span class=\"_ _0\"></span>h the ri<span class=\"_ _0\"></span>ght of use as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts is d<span class=\"_ _0\"></span>isclo<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d in note 1<span class=\"_ _3\"></span>9.<span class=\"_ _295\"> </span>L<span class=\"_ _0\"></span>and and buil<span class=\"_ _0\"></span>ding rig<span class=\"_ _0\"></span>ht of use as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are p<span class=\"_ _0\"></span>rimaril<span class=\"_ _0\"></span>y leas<span class=\"_ _0\"></span>es to sup<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t ma<span class=\"_ _0\"></span>nufac<span class=\"_ _0\"></span>turing c<span class=\"_ _0\"></span>apa<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfQuantitativeInformationAboutRightofuseAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-492": {
   "value": "9. Pro<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant a<span class=\"_ _0\"></span>nd e<span class=\"_ _0\"></span>qui<span class=\"_ _0\"></span>pm<span class=\"_ _0\"></span>ent<span class=\"_ _295\"> </span>Owned assets<span class=\"_ _295\"> </span>All ow<span class=\"_ _0\"></span>ned i<span class=\"_ _0\"></span>tems of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment are s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ted at his<span class=\"_ _0\"></span>toric<span class=\"_ _0\"></span>al cos<span class=\"_ _0\"></span>t les<span class=\"_ _0\"></span>s accumul<span class=\"_ _0\"></span>ated de<span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>iation a<span class=\"_ _0\"></span>nd prov<span class=\"_ _0\"></span>ision for impair<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of se<span class=\"_ _0\"></span>lf-<span class=\"_ _0\"></span>const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ted a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s the co<span class=\"_ _0\"></span>st of mater<span class=\"_ _0\"></span>ials, di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>t lab<span class=\"_ _0\"></span>our and an a<span class=\"_ _0\"></span>ppro<span class=\"_ _0\"></span>priate pro<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion of ov<span class=\"_ _0\"></span>erhea<span class=\"_ _0\"></span>ds.<span class=\"_ _295\"> </span>Subse<span class=\"_ _0\"></span>quent co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s are inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d in the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>\u2019s carr<span class=\"_ _1\"></span>ying amount or r<span class=\"_ _0\"></span>ecogn<span class=\"_ _0\"></span>ised a<span class=\"_ _0\"></span>s a sep<span class=\"_ _0\"></span>arate as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>, as appro<span class=\"_ _0\"></span>priate, on<span class=\"_ _0\"></span>ly wh<span class=\"_ _0\"></span>en it is pro<span class=\"_ _0\"></span>babl<span class=\"_ _0\"></span>e that future e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d with t<span class=\"_ _0\"></span>he item w<span class=\"_ _0\"></span>ill flow to t<span class=\"_ _0\"></span>he Group a<span class=\"_ _0\"></span>nd the cos<span class=\"_ _0\"></span>t of th<span class=\"_ _0\"></span>e item can b<span class=\"_ _0\"></span>e me<span class=\"_ _0\"></span>asured re<span class=\"_ _0\"></span>liably. All<span class=\"_ gs34\"> </span>oth<span class=\"_ _0\"></span>er<span class=\"_ gs34\"> </span>rep<span class=\"_ _0\"></span>airs a<span class=\"_ _0\"></span>nd maintenan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>s are cha<span class=\"_ _0\"></span>rged to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt during th<span class=\"_ _0\"></span>e financi<span class=\"_ _0\"></span>al year in w<span class=\"_ _0\"></span>hich the<span class=\"_ _0\"></span>y are incur<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span>Borr<span class=\"_ _0\"></span>owing co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s relat<span class=\"_ _0\"></span>ing to the cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion of qu<span class=\"_ _0\"></span>alif<span class=\"_ _0\"></span>ying p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent are ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d at the ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>l cost in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d wher<span class=\"_ _0\"></span>e the fund<span class=\"_ _0\"></span>s are bor<span class=\"_ _0\"></span>rowed s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific<span class=\"_ _0\"></span>ally to fun<span class=\"_ _0\"></span>d the cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t. A<span class=\"_ _0\"></span>ll oth<span class=\"_ _0\"></span>er finance co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s are e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nsed a<span class=\"_ _0\"></span>s incurr<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>Depreciation<span class=\"_ _295\"> </span>Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion is char<span class=\"_ _0\"></span>ged to th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>n a stra<span class=\"_ _0\"></span>ight line ba<span class=\"_ _0\"></span>sis over th<span class=\"_ _0\"></span>e es<span class=\"_ _0\"></span>timated us<span class=\"_ _0\"></span>eful e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic live<span class=\"_ _0\"></span>s as follow<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span>Building<span class=\"_ _0\"></span>s <span class=\"_ _1dd\"></span>   25<span class=\"_ _0\"></span>\u20135<span class=\"_ _0\"></span>0 <span class=\"_ _1de\"></span>year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Plant and m<span class=\"_ _0\"></span>achine<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y  <span class=\"_ _a4\"> </span> <span class=\"_ _125\"> </span>10<span class=\"_ _0\"></span>\u201330 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Fix<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>s, fit<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>gs, too<span class=\"_ _0\"></span>ls and eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt <span class=\"_ _27\"> </span>5<span class=\"_ _0\"></span>\u2013<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Computer<span class=\"_ _0\"></span>s and moto<span class=\"_ _0\"></span>r vehicl<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span> <span class=\"_ _125\"> </span>2\u2013<span class=\"_ _0\"></span>5 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Freeh<span class=\"_ _0\"></span>old lan<span class=\"_ _0\"></span>d is not de<span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>iated.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sidua<span class=\"_ _0\"></span>l values a<span class=\"_ _0\"></span>nd usef<span class=\"_ _0\"></span>ul lives of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are revi<span class=\"_ _0\"></span>ewed a<span class=\"_ _0\"></span>nnually for co<span class=\"_ _0\"></span>ntinued a<span class=\"_ _0\"></span>ppro<span class=\"_ _0\"></span>priaten<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>nd indic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns of impa<span class=\"_ _0\"></span>irment a<span class=\"_ _0\"></span>nd adjus<span class=\"_ _0\"></span>ted if ap<span class=\"_ _0\"></span>propria<span class=\"_ _0\"></span>te.<span class=\"_ _295\"> </span>Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion on a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts c<span class=\"_ _0\"></span>lassi<span class=\"_ _0\"></span>fie<span class=\"_ _0\"></span>d as in the cou<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on comm<span class=\"_ _0\"></span>ences w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are read<span class=\"_ _0\"></span>y for the<span class=\"_ _0\"></span>ir intend<span class=\"_ _0\"></span>ed use a<span class=\"_ _0\"></span>nd trans<span class=\"_ _0\"></span>ferred fro<span class=\"_ _0\"></span>m ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the cou<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on into the rel<span class=\"_ _0\"></span>evant as<span class=\"_ _0\"></span>set c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Profi<span class=\"_ _0\"></span>ts an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s on disp<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>als are de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed by comp<span class=\"_ _0\"></span>aring pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds wi<span class=\"_ _0\"></span>th the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt. Th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>Impai<span class=\"_ _0\"></span>rment<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>At each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ting d<span class=\"_ _0\"></span>ate, prope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt is revi<span class=\"_ _0\"></span>ewed for im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent if eve<span class=\"_ _0\"></span>nts o<span class=\"_ _0\"></span>r change<span class=\"_ _0\"></span>s in circums<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ces indi<span class=\"_ _0\"></span>cate tha<span class=\"_ _0\"></span>t the<span class=\"_ _0\"></span> carr<span class=\"_ _1\"></span>ying amount may n<span class=\"_ _0\"></span>ot be re<span class=\"_ _0\"></span>coverabl<span class=\"_ _0\"></span>e. When a r<span class=\"_ _0\"></span>evie<span class=\"_ _0\"></span>w for impair<span class=\"_ _0\"></span>ment is co<span class=\"_ _0\"></span>nduc<span class=\"_ _0\"></span>ted, t<span class=\"_ _0\"></span>he recove<span class=\"_ _0\"></span>rable a<span class=\"_ _0\"></span>mount is a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed by refere<span class=\"_ _0\"></span>nce to the<span class=\"_ _0\"></span> ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s\u2019 value in us<span class=\"_ _0\"></span>e or fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell if hig<span class=\"_ _0\"></span>her<span class=\"_ _3\"></span>. Any imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt in value is cha<span class=\"_ _0\"></span>rged to pr<span class=\"_ _0\"></span>ofit or l<span class=\"_ _0\"></span>oss in t<span class=\"_ _0\"></span>he pe<span class=\"_ _0\"></span>riod i<span class=\"_ _0\"></span>n which i<span class=\"_ _0\"></span>t occur<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of clima<span class=\"_ _0\"></span>te change o<span class=\"_ _0\"></span>n prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equipm<span class=\"_ _0\"></span>ent is pr<span class=\"_ _0\"></span>imarily a re<span class=\"_ _0\"></span>sult of phy<span class=\"_ _0\"></span>sic<span class=\"_ _0\"></span>al risk<span class=\"_ _0\"></span>s, for e<span class=\"_ _0\"></span>xamp<span class=\"_ _0\"></span>le incre<span class=\"_ _0\"></span>asing s<span class=\"_ _0\"></span>everi<span class=\"_ _0\"></span>ty<span class=\"_ _0\"></span> of flo<span class=\"_ _0\"></span>oding o<span class=\"_ _0\"></span>r high w<span class=\"_ _0\"></span>inds whi<span class=\"_ _0\"></span>ch could im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t the u<span class=\"_ _0\"></span>seful e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic life of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et. T<span class=\"_ _0\"></span>he max<span class=\"_ _0\"></span>imum us<span class=\"_ _0\"></span>eful life of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s is 5<span class=\"_ _0\"></span>0 year<span class=\"_ _0\"></span>s,<span class=\"_ _0\"></span> relating to of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ice buildin<span class=\"_ _0\"></span>gs, wi<span class=\"_ _0\"></span>th prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y plant as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s b<span class=\"_ _0\"></span>eing d<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>ciated ove<span class=\"_ _0\"></span>r 30 year<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he late<span class=\"_ _0\"></span>st date fo<span class=\"_ _0\"></span>r an ass<span class=\"_ _0\"></span>et to be fu<span class=\"_ _0\"></span>lly<span class=\"_ _0\"></span> dep<span class=\"_ _0\"></span>reciate<span class=\"_ _0\"></span>d is 2062, wi<span class=\"_ _0\"></span>th the la<span class=\"_ _0\"></span>test d<span class=\"_ _0\"></span>ate for manufac<span class=\"_ _0\"></span>tur<span class=\"_ _0\"></span>ing ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s curre<span class=\"_ _0\"></span>ntly und<span class=\"_ _0\"></span>er cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to b<span class=\"_ _0\"></span>e 2054. B<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on the<span class=\"_ _0\"></span> site by site clim<span class=\"_ _0\"></span>ate chang<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med to da<span class=\"_ _0\"></span>te, it is not antic<span class=\"_ _0\"></span>ipated t<span class=\"_ _0\"></span>hat any physi<span class=\"_ _0\"></span>cal ri<span class=\"_ _0\"></span>sk<span class=\"_ _0\"></span>s would mate<span class=\"_ _0\"></span>rially i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> the Grou<span class=\"_ _0\"></span>p\u2019s asset<span class=\"_ _0\"></span>s to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent that th<span class=\"_ _0\"></span>eir curre<span class=\"_ _0\"></span>nt car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying val<span class=\"_ _0\"></span>ue or rema<span class=\"_ _0\"></span>ining use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>ves wo<span class=\"_ _0\"></span>uld be re<span class=\"_ _0\"></span>duced<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s which m<span class=\"_ _0\"></span>ay be imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ted by pro<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>e ac<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s to reduce c<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>on emis<span class=\"_ _0\"></span>sions<span class=\"_ _0\"></span>, for ex<span class=\"_ _0\"></span>ample g<span class=\"_ _0\"></span>as pow<span class=\"_ _0\"></span>ered b<span class=\"_ _0\"></span>oiler<span class=\"_ _0\"></span>s, o<span class=\"_ _0\"></span>r by potenti<span class=\"_ _0\"></span>al regulat<span class=\"_ _0\"></span>ions to cur<span class=\"_ _0\"></span>b car<span class=\"_ _0\"></span>bon em<span class=\"_ _0\"></span>issi<span class=\"_ _0\"></span>ons are b<span class=\"_ _0\"></span>eing as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>d as the p<span class=\"_ _0\"></span>ath to N<span class=\"_ _0\"></span>et Zero is p<span class=\"_ _0\"></span>lanned i<span class=\"_ _0\"></span>n det<span class=\"_ _0\"></span>ail and re<span class=\"_ _0\"></span>gulator<span class=\"_ _0\"></span>s prov<span class=\"_ _0\"></span>ide mo<span class=\"_ _0\"></span>re transpa<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y on t<span class=\"_ _0\"></span>heir p<span class=\"_ _0\"></span>otential ap<span class=\"_ _0\"></span>proa<span class=\"_ _0\"></span>ch. Bas<span class=\"_ _0\"></span>ed on th<span class=\"_ _0\"></span>e planning w<span class=\"_ _0\"></span>ork p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ed to date, for ex<span class=\"_ _0\"></span>ampl<span class=\"_ _0\"></span>e repla<span class=\"_ _0\"></span>cing gas as t<span class=\"_ _0\"></span>he heat<span class=\"_ _0\"></span> source w<span class=\"_ _0\"></span>ith hydro<span class=\"_ _0\"></span>gen, bi<span class=\"_ _0\"></span>ogas o<span class=\"_ _0\"></span>r gree<span class=\"_ _0\"></span>n ele<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>trici<span class=\"_ _0\"></span>ty, and the infanc<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he regula<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roach, t<span class=\"_ _0\"></span>here is no<span class=\"_ _0\"></span>t exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to b<span class=\"_ _0\"></span>e a material i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t on t<span class=\"_ _0\"></span>he remai<span class=\"_ _0\"></span>ning use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>ves, o<span class=\"_ _0\"></span>r the ca<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g value, of the a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld by th<span class=\"_ _0\"></span>e Group.<span class=\"_ _295\"> </span>The Comp<span class=\"_ _0\"></span>any has minimal a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t value in mar<span class=\"_ _0\"></span>ket<span class=\"_ _0\"></span>/ap<span class=\"_ _0\"></span>plic<span class=\"_ _0\"></span>ation s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific p<span class=\"_ _0\"></span>rope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipme<span class=\"_ _0\"></span>nt whe<span class=\"_ _0\"></span>re there is e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to<span class=\"_ gs34\"> </span>be a mater<span class=\"_ _0\"></span>ial drop i<span class=\"_ _0\"></span>n deman<span class=\"_ _0\"></span>d due to climate cha<span class=\"_ _0\"></span>nge.<span class=\"_ _295\"> </span>Rig<span class=\"_ _0\"></span>ht of u<span class=\"_ _0\"></span>se (\u2018<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>OU<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>) as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>At inceptio<span class=\"_ _0\"></span>n of a contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>, the Grou<span class=\"_ _0\"></span>p ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ses w<span class=\"_ _0\"></span>heth<span class=\"_ _0\"></span>er a contrac<span class=\"_ _0\"></span>t is<span class=\"_ _0\"></span>, or cont<span class=\"_ _0\"></span>ains, a le<span class=\"_ _0\"></span>ase. A contra<span class=\"_ _0\"></span>ct i<span class=\"_ _0\"></span>s, or cont<span class=\"_ _0\"></span>ains, a l<span class=\"_ _0\"></span>ease i<span class=\"_ _0\"></span>f the contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t conveys t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>ht to control th<span class=\"_ _0\"></span>e use of an id<span class=\"_ _0\"></span>entif<span class=\"_ _0\"></span>ied a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t for a per<span class=\"_ _0\"></span>iod of t<span class=\"_ _0\"></span>ime in excha<span class=\"_ _0\"></span>nge for co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration. L<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as an<span class=\"_ gs34\"> </span>ROU a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et and a cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>onding l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>y at t<span class=\"_ _0\"></span>he date at w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>ed as<span class=\"_ _0\"></span>set i<span class=\"_ _0\"></span>s availabl<span class=\"_ _0\"></span>e for use by t<span class=\"_ _0\"></span>he Group.<span class=\"_ _295\"> </span>At the leas<span class=\"_ _0\"></span>e comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date an RO<span class=\"_ _0\"></span>U as<span class=\"_ _0\"></span>set is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at cost co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>ing the foll<span class=\"_ _0\"></span>owing: th<span class=\"_ _0\"></span>e amount of t<span class=\"_ _0\"></span>he initi<span class=\"_ _0\"></span>al measu<span class=\"_ _0\"></span>rement of<span class=\"_ gs34\"> </span>the le<span class=\"_ _0\"></span>ase lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y; a<span class=\"_ _0\"></span>ny leas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s made at o<span class=\"_ _0\"></span>r befor<span class=\"_ _0\"></span>e the comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date le<span class=\"_ _0\"></span>ss any l<span class=\"_ _0\"></span>ease in<span class=\"_ _0\"></span>centive<span class=\"_ _0\"></span>s rece<span class=\"_ _0\"></span>ived; any initia<span class=\"_ _0\"></span>l direc<span class=\"_ _0\"></span>t cost<span class=\"_ _0\"></span>s; and re<span class=\"_ _0\"></span>storat<span class=\"_ _0\"></span>ion co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s to return t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set to it<span class=\"_ _0\"></span>s or<span class=\"_ _0\"></span>iginal con<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>The R<span class=\"_ _0\"></span>OU as<span class=\"_ _0\"></span>set i<span class=\"_ _0\"></span>s depre<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d over the s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>ter of t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>\u2019s useful e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic life and th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>e term o<span class=\"_ _0\"></span>n a strai<span class=\"_ _0\"></span>ght line ba<span class=\"_ _0\"></span>sis. I<span class=\"_ _0\"></span>f owne<span class=\"_ _0\"></span>rsh<span class=\"_ _0\"></span>ip of the RO<span class=\"_ _0\"></span>U ass<span class=\"_ _0\"></span>et trans<span class=\"_ _0\"></span>fer<span class=\"_ _0\"></span>s to the Grou<span class=\"_ _0\"></span>p at the en<span class=\"_ _0\"></span>d of the le<span class=\"_ _0\"></span>ase ter<span class=\"_ _0\"></span>m or the co<span class=\"_ _0\"></span>st re<span class=\"_ _0\"></span>fle<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e exercis<span class=\"_ _0\"></span>e of a purcha<span class=\"_ _0\"></span>se opt<span class=\"_ _0\"></span>ion, d<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>ciatio<span class=\"_ _0\"></span>n is<span class=\"_ gs34\"> </span>cal<span class=\"_ _0\"></span>culated usi<span class=\"_ _0\"></span>ng the es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>fe of the as<span class=\"_ _0\"></span>set. Contract<span class=\"_ _0\"></span>s may co<span class=\"_ _0\"></span>ntain b<span class=\"_ _0\"></span>oth lea<span class=\"_ _0\"></span>se and n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>ease co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he Company allo<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tes the co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration in t<span class=\"_ _0\"></span>he contra<span class=\"_ _0\"></span>ct to t<span class=\"_ _0\"></span>he leas<span class=\"_ _0\"></span>e and non<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e comp<span class=\"_ _0\"></span>onent<span class=\"_ _0\"></span>s bas<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n their re<span class=\"_ _0\"></span>lative s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nd-<span class=\"_ _0\"></span>alo<span class=\"_ _0\"></span>ne price<span class=\"_ _0\"></span>s. H<span class=\"_ _0\"></span>owever, for lease<span class=\"_ _0\"></span>s of retail e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ate for w<span class=\"_ _0\"></span>hich the Compa<span class=\"_ _0\"></span>ny is a les<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>e and for wh<span class=\"_ _0\"></span>ich it has ma<span class=\"_ _0\"></span>jor le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s, it has el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted n<span class=\"_ _0\"></span>ot to sep<span class=\"_ _0\"></span>arate lea<span class=\"_ _0\"></span>se and n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>ease co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s and ins<span class=\"_ _0\"></span>tead accou<span class=\"_ _0\"></span>nts for t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e as a<span class=\"_ gs34\"> </span>single l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e compo<span class=\"_ _0\"></span>nent.<span class=\"_ _295\"> </span><div class=\"gs1ae\"><table class=\"s w25e h117\" id=\"_0a48bca9-9654-4f1a-b8e3-222e8fe738d4\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x55a h38 y3171 ff2c fs17 fc4 sc0 ls9e ws7\">Fixtures,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x55b h38 y3172 ff2c fs17 fc4 sc0 lse2 wsdd\">Computers</td><td class=\"t m0 x55a h38 y3173 ff2c fs17 fc4 sc0 ls7 ws1\"> fit<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>gs, </td><td class=\"t m0 x389 h38 y3174 ff2c fs17 fc4 sc0 ls11c ws11f\">Right<span class=\"_ _295\"> </span></td><td class=\"t m0 x55c h38 y3175 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x55d h38 y3176 ff2c fs17 fc4 sc0 ls7 ws1\">La<span class=\"_ _0\"></span>nd an<span class=\"_ _0\"></span>d </td><td class=\"t m0 x55e h38 y3177 ff2c fs17 fc4 sc0 ls7 ws1\">Pla<span class=\"_ _0\"></span>nt and </td><td class=\"t m0 x55f h38 y3178 ff2c fs17 fc4 sc0 ls7 ws1\">and m<span class=\"_ _0\"></span>otor</td><td class=\"t m0 x560 h38 y3179 ff2c fs17 fc4 sc0 ls7 ws1\"> too<span class=\"_ _0\"></span>ls an<span class=\"_ _0\"></span>d </td><td class=\"t m0 x561 h38 y317a ff2c fs17 fc4 sc0 ls7 ws1\">of us<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x390 h38 y317b ff2c fs17 fc4 sc0 ls7 ws1\">the co<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>se of<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x562 h38 y317c ff2c fs17 fc4 sc0 ls93 ws8f\">buildings </td><td class=\"t m0 x38b h38 y317d ff2c fs17 fc4 sc0 ls140 ws14e\">machiner<span class=\"_ _0\"></span>y </td><td class=\"t m0 x563 h38 y317e ff2c fs17 fc4 sc0 ls140 ws14e\">vehicles </td><td class=\"t m0 x564 h38 y317f ff2c fs17 fc4 sc0 ls7 ws1\">equ<span class=\"_ _0\"></span>ipm<span class=\"_ _0\"></span>ent </td><td class=\"t m0 x561 h38 y3180 ff2c fs17 fc4 sc0 ls13 wsd\">assets<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y3181 ff2c fs17 fc4 sc0 lse2 wsdd\">construction </td><td class=\"t m0 x225 h38 y3181 ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x566 h38 y3182 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x567 h38 y3183 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x568 h38 y3184 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x569 h38 y3185 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h38 y3186 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x56a h38 y3187 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3187 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y3188 ff2a fs7 fc0 sc0 ls25 ws21\">Cost<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3189 w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x56b y3189 w48 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">6<span class=\"_ _0\"></span>4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x56c y3189 w260 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">35<span class=\"_ _0\"></span>2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x56d y3189 w261 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">6.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x56e y3189 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x56f y3189 w262 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">1<span class=\"_ _3\"></span>3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x570 y3189 w263 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">1<span class=\"_ _3\"></span>05.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x571 y3189 w264 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">5<span class=\"_ _b0\"> </span>4<span class=\"_ _1\"></span>7.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318a w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x572 y318a w265 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x573 y318a w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x574 y318a wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x575 y318a w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x576 y318a w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x577 y318a w3b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _b0\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x578 y318a w266 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(10.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318b w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x579 y318b w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x57a y318b w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x57b y318b w268 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x57c y318b w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x304 y318b w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x57d y318b w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">30.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x57e y318b w54 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318c w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x57f y318c w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x580 y318c w215 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x581 y318c w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x582 y318c w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x583 y318c w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x23e y318c w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x584 y318c wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(3.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318d w26a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Reclassi<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x585 y318d w268 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x586 y318d w54 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">28.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x587 y318d wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x588 y318d w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x589 y318d w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x58a y318d w26b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x58b y318d w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318e w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x58c y318e wa2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">6<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x58d y318e w26d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls72 ws70\">378<span class=\"_ _0\"></span>.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x58e y318e w26e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">9.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x58f y318e w26f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls82 wsb2\">4.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x590 y318e w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x591 y318e w270 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">93.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x592 y318e w271 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5<span class=\"_ _0\"></span>66.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y318f w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x572 y318f w17c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(0<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x593 y318f w7b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x594 y318f wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x595 y318f w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x596 y318f w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x597 y318f w1e5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x598 y318f w272 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">(6.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f92 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x579 y2f92 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x57a y2f92 w273 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x599 y2f92 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x59a y2f92 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x59b y2f92 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x59c y2f92 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">30<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x59d y2f92 w54 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f93 w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x59e y2f93 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x59f y2f93 w265 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a0 y2f93 w276 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(0.<span class=\"_ _0\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a1 y2f93 w277 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a2 y2f93 wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(3.0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a3 y2f93 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a4 y2f93 w278 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(4.9)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f95 w26a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Reclassi<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x585 y2f95 w279 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a5 y2f95 w27a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a6 y2f95 w27b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a7 y2f95 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a8 y2f95 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a9 y2f95 w27c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">(9<span class=\"_ _0\"></span>6.<span class=\"_ _0\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5aa y2f95 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3190 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ab y3190 w27e hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">68<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ac y3190 w27f hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls2d wsec\">4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ad y3190 w280 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls39 ws35\">9.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ae y3190 w9f hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls15 wsf\">3.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x5af y3190 w198 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls12 wsc\">12<span class=\"_ _1\"></span>.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b0 y3190 w281 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls13 wsd\">26.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b1 y3190 w282 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls15 wsf\">5<span class=\"_ _0\"></span>88<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y3191 ff2a fs7 fc0 sc0 ls13 wsd\">Accumulated depreciation<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3192 w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b2 y3192 w283 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b3 y3192 w284 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">169<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b4 y3192 w273 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b5 y3192 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">3<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b6 y3192 w285 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b7 y3192 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b8 y3192 wf6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">199.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f9e w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x572 y2f9e wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b9 y2f9e w286 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ba y2f9e wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bb y2f9e w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bc y2f9e w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x296 y2f9e w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bd y2f9e w287 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>1.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f9f w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x57f y2f9f w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x580 y2f9f w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5be y2f9f w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bf y2f9f w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c0 y2f9f wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(3.0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c1 y2f9f w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c2 y2f9f w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3193 w288 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Depreciat<span class=\"_ _0\"></span>ion charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c3 y3193 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c4 y3193 w7d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c5 y3193 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c6 y3193 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c7 y3193 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c8 y3193 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c9 y3193 w1d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fbc w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x58c y2fbc w1d5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">2<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ca y2fbc w28a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ad y2fbc w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cb y2fbc w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cc y2fbc w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cd y2fbc w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ce y2fbc w1a7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">215<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fbe w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x572 y2fbe wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b9 y2fbe w286 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ba y2fbe wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cf y2fbe wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d0 y2fbe w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5b7 y2fbe w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d1 y2fbe w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3194 w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x59e y3194 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d2 y3194 w28c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(0.<span class=\"_ _0\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d3 y3194 wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(0.8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d4 y3194 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d5 y3194 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y3194 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d6 y3194 w49 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc2 w28d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Impairment<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d7 y2fc2 w17e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d8 y2fc2 w273 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d9 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5da y2fc2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5db y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5dc y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5dd y2fc2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3195 w288 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Depreciat<span class=\"_ _0\"></span>ion charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c3 y3195 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5c4 y3195 w28e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5de y3195 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5df y3195 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e0 y3195 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x2e5 y3195 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e1 y3195 w28f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">21.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3196 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ab y3196 w25 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls1f ws1a\">23.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e2 y3196 w290 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">2<span class=\"_ _0\"></span>01.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e3 y3196 w291 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls2d wsec\">5<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e4 y3196 w15 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e5 y3196 w292 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls4a ws15f\">2.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e6 y3196 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e7 y3196 w293 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls1f ws1a\">236.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y3197 ff2a fs7 fc0 sc0 ls10 wsa\">Carr<span class=\"_ _0\"></span>ying amount<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3198 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e8 y3198 w294 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls15 wsf\">44<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e9 y3198 w295 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls13 wsd\">266<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ea y3198 w296 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsf5 wsf6\">4.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e4 y3198 w63 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls1f ws1a\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5eb y3198 w18e hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls39 ws35\">9.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ec y3198 w297 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls13 wsd\">26.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ed y3198 w298 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ee y2fb0 w299 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">46.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ef y2fb0 w29a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">195.<span class=\"_ _3\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f0 y2fb0 w29b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f1 y2fb0 we9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f2 y2fb0 w6a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f3 y2fb0 w29c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">93.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f4 y2fb0 w81 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls106 ws109\">3<span class=\"_ _1\"></span>51.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y2fb2 w29d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4<span class=\"_ _3\"></span>5.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f6 y2fb2 w29e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f7 y2fb2 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f8 y2fb2 we9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f9 y2fb2 w29f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">9.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5fa y2fb2 w2a0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">1<span class=\"_ _3\"></span>05.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x5fb y2fb2 w2a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _b0\"></span>4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1af\">\u00a30.9m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m) of additio<span class=\"_ _0\"></span>ns wit<span class=\"_ _0\"></span>hin ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the co<span class=\"_ _0\"></span>urs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on relate<span class=\"_ _0\"></span>s to bor<span class=\"_ _0\"></span>rowing co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d; see note 15 for </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls27 ws23 gs1b0\">fur<span class=\"_ _0\"></span>ther d<span class=\"_ _0\"></span>etails<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1b2\">Recla<span class=\"_ _0\"></span>ssif<span class=\"_ _0\"></span>icat<span class=\"_ _0\"></span>ion re<span class=\"_ _0\"></span>lates to the m<span class=\"_ _0\"></span>ovem<span class=\"_ _0\"></span>ent from as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e cour<span class=\"_ _0\"></span>se of cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e releva<span class=\"_ _0\"></span>nt ass<span class=\"_ _0\"></span>et cate<span class=\"_ _0\"></span>gor<span class=\"_ _1\"></span>y when the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are r<span class=\"_ _0\"></span>eady </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1b3\">for their i<span class=\"_ _0\"></span>ntende<span class=\"_ _0\"></span>d use. Det<span class=\"_ _0\"></span>ails of si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s recl<span class=\"_ _0\"></span>assi<span class=\"_ _0\"></span>fied a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e Financia<span class=\"_ _0\"></span>l revie<span class=\"_ _0\"></span>w.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1b4\">During t<span class=\"_ _0\"></span>he year<span class=\"_ _3\"></span>, the Gro<span class=\"_ _0\"></span>up reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d an impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>s of \u00a34.6m in relat<span class=\"_ _0\"></span>ion to pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment w<span class=\"_ _0\"></span>hich is sp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ific to it<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1b5\">gear<span class=\"_ _0\"></span>s manufa<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>ring op<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>ons. T<span class=\"_ _0\"></span>he imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent charge i<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ed in exce<span class=\"_ _0\"></span>ptiona<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he fair valu<span class=\"_ _0\"></span>e of prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1b6\">equip<span class=\"_ _0\"></span>ment is not m<span class=\"_ _0\"></span>ateriall<span class=\"_ _0\"></span>y dif<span class=\"_ _0\"></span>ferent to it<span class=\"_ _0\"></span>s c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>yi<span class=\"_ _0\"></span>ng value.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1b7\">The Comp<span class=\"_ _0\"></span>any has no pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant or equi<span class=\"_ _0\"></span>pment.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1b8\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 and 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023, the Gro<span class=\"_ _0\"></span>up leas<span class=\"_ _0\"></span>ed a sma<span class=\"_ _0\"></span>ll numbe<span class=\"_ _0\"></span>r of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, prin<span class=\"_ _0\"></span>cipall<span class=\"_ _0\"></span>y land and b<span class=\"_ _0\"></span>uilding<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></div><div class=\"gs1b9\"><table class=\"s w2a2 h118\" id=\"_b08655d1-08ca-4aec-9c30-b818db0f481c\"><tr><td></td><td class=\"t m0 x48f h38 y3199 ff2c fs17 fc4 sc0 ls93 ws8f\">Land and<span class=\"_ _295\"> </span></td><td class=\"t m0 x5fc h38 y319a ff2c fs17 fc4 sc0 ls11c ws11f\">Motor<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x461 h38 y319b ff2c fs17 fc4 sc0 ls93 ws8f\">buildings<span class=\"_ _295\"> </span></td><td class=\"t m0 x462 h38 y319c ff2c fs17 fc4 sc0 ls140 ws14e\">vehicles<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y319c ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x466 h38 y319d ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x201 h38 y319e ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y319e ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y319f ff2a fs7 fc0 sc0 ls7 ws1\">Rig<span class=\"_ _0\"></span>ht of u<span class=\"_ _0\"></span>se a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31a0 w2a3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Balance a<span class=\"_ _0\"></span>t 1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x5fd y31a0 wdf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">9.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x5fe y31a0 w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x41e y31a0 w29f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">9.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a1 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ff y31a1 w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">2.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x600 y31a1 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x601 y31a1 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a2 w288 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Depreciat<span class=\"_ _0\"></span>ion charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x602 y31a2 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x603 y31a2 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x604 y31a2 wc0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a3 w2a5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>al<span class=\"_ _295\"> </span></div></td><td class=\"c n x605 y31a3 wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x606 y31a3 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x607 y31a3 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a4 w2a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Balance a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x608 y31a4 w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x609 y31a4 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x60a y31a4 w6a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a5 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ff y31a5 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x60b y31a5 we9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x60c y31a5 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a6 w288 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Depreciat<span class=\"_ _0\"></span>ion charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x602 y31a6 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x603 y31a6 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x60d y31a6 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a7 w2a5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>al<span class=\"_ _295\"> </span></div></td><td class=\"c n x60e y31a7 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x23e y31a7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x60f y31a7 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w2a7 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">Ba<span class=\"_ _0\"></span>lan<span class=\"_ _0\"></span>ce at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>pte<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x610 y2fb2 w18e hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls39 ws35\">9.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x611 y2fb2 w63 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x612 y2fb2 w127 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls39 ws35\">9.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1ba\">The info<span class=\"_ _0\"></span>rmati<span class=\"_ _0\"></span>on in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he lea<span class=\"_ _0\"></span>se liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>ted wit<span class=\"_ _0\"></span>h the ri<span class=\"_ _0\"></span>ght of use as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts is d<span class=\"_ _0\"></span>isclo<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d in note 1<span class=\"_ _3\"></span>9.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1bb\">L<span class=\"_ _0\"></span>and and buil<span class=\"_ _0\"></span>ding rig<span class=\"_ _0\"></span>ht of use as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are p<span class=\"_ _0\"></span>rimaril<span class=\"_ _0\"></span>y leas<span class=\"_ _0\"></span>es to sup<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t ma<span class=\"_ _0\"></span>nufac<span class=\"_ _0\"></span>turing c<span class=\"_ _0\"></span>apa<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-563": {
   "value": "Owned assets<span class=\"_ _295\"> </span>All ow<span class=\"_ _0\"></span>ned i<span class=\"_ _0\"></span>tems of pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equi<span class=\"_ _0\"></span>pment are s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ted at his<span class=\"_ _0\"></span>toric<span class=\"_ _0\"></span>al cos<span class=\"_ _0\"></span>t les<span class=\"_ _0\"></span>s accumul<span class=\"_ _0\"></span>ated de<span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>iation a<span class=\"_ _0\"></span>nd prov<span class=\"_ _0\"></span>ision for impair<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of se<span class=\"_ _0\"></span>lf-<span class=\"_ _0\"></span>const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ted a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s the co<span class=\"_ _0\"></span>st of mater<span class=\"_ _0\"></span>ials, di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>t lab<span class=\"_ _0\"></span>our and an a<span class=\"_ _0\"></span>ppro<span class=\"_ _0\"></span>priate pro<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion of ov<span class=\"_ _0\"></span>erhea<span class=\"_ _0\"></span>ds.<span class=\"_ _295\"> </span>Subse<span class=\"_ _0\"></span>quent co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s are inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d in the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>\u2019s carr<span class=\"_ _1\"></span>ying amount or r<span class=\"_ _0\"></span>ecogn<span class=\"_ _0\"></span>ised a<span class=\"_ _0\"></span>s a sep<span class=\"_ _0\"></span>arate as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>, as appro<span class=\"_ _0\"></span>priate, on<span class=\"_ _0\"></span>ly wh<span class=\"_ _0\"></span>en it is pro<span class=\"_ _0\"></span>babl<span class=\"_ _0\"></span>e that future e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d with t<span class=\"_ _0\"></span>he item w<span class=\"_ _0\"></span>ill flow to t<span class=\"_ _0\"></span>he Group a<span class=\"_ _0\"></span>nd the cos<span class=\"_ _0\"></span>t of th<span class=\"_ _0\"></span>e item can b<span class=\"_ _0\"></span>e me<span class=\"_ _0\"></span>asured re<span class=\"_ _0\"></span>liably. All<span class=\"_ gs34\"> </span>oth<span class=\"_ _0\"></span>er<span class=\"_ gs34\"> </span>rep<span class=\"_ _0\"></span>airs a<span class=\"_ _0\"></span>nd maintenan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>s are cha<span class=\"_ _0\"></span>rged to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt during th<span class=\"_ _0\"></span>e financi<span class=\"_ _0\"></span>al year in w<span class=\"_ _0\"></span>hich the<span class=\"_ _0\"></span>y are incur<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span>Borr<span class=\"_ _0\"></span>owing co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s relat<span class=\"_ _0\"></span>ing to the cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion of qu<span class=\"_ _0\"></span>alif<span class=\"_ _0\"></span>ying p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent are ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d at the ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>l cost in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d wher<span class=\"_ _0\"></span>e the fund<span class=\"_ _0\"></span>s are bor<span class=\"_ _0\"></span>rowed s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific<span class=\"_ _0\"></span>ally to fun<span class=\"_ _0\"></span>d the cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t. A<span class=\"_ _0\"></span>ll oth<span class=\"_ _0\"></span>er finance co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s are e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nsed a<span class=\"_ _0\"></span>s incurr<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>Depreciation<span class=\"_ _295\"> </span>Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion is char<span class=\"_ _0\"></span>ged to th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>n a stra<span class=\"_ _0\"></span>ight line ba<span class=\"_ _0\"></span>sis over th<span class=\"_ _0\"></span>e es<span class=\"_ _0\"></span>timated us<span class=\"_ _0\"></span>eful e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic live<span class=\"_ _0\"></span>s as follow<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span>Building<span class=\"_ _0\"></span>s <span class=\"_ _1dd\"></span>   25<span class=\"_ _0\"></span>\u20135<span class=\"_ _0\"></span>0 <span class=\"_ _1de\"></span>year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Plant and m<span class=\"_ _0\"></span>achine<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y  <span class=\"_ _a4\"> </span> <span class=\"_ _125\"> </span>10<span class=\"_ _0\"></span>\u201330 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Fix<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>s, fit<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>gs, too<span class=\"_ _0\"></span>ls and eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt <span class=\"_ _27\"> </span>5<span class=\"_ _0\"></span>\u2013<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Computer<span class=\"_ _0\"></span>s and moto<span class=\"_ _0\"></span>r vehicl<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span> <span class=\"_ _125\"> </span>2\u2013<span class=\"_ _0\"></span>5 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Freeh<span class=\"_ _0\"></span>old lan<span class=\"_ _0\"></span>d is not de<span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>iated.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sidua<span class=\"_ _0\"></span>l values a<span class=\"_ _0\"></span>nd usef<span class=\"_ _0\"></span>ul lives of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are revi<span class=\"_ _0\"></span>ewed a<span class=\"_ _0\"></span>nnually for co<span class=\"_ _0\"></span>ntinued a<span class=\"_ _0\"></span>ppro<span class=\"_ _0\"></span>priaten<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>nd indic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns of impa<span class=\"_ _0\"></span>irment a<span class=\"_ _0\"></span>nd adjus<span class=\"_ _0\"></span>ted if ap<span class=\"_ _0\"></span>propria<span class=\"_ _0\"></span>te.<span class=\"_ _295\"> </span>Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion on a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts c<span class=\"_ _0\"></span>lassi<span class=\"_ _0\"></span>fie<span class=\"_ _0\"></span>d as in the cou<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on comm<span class=\"_ _0\"></span>ences w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are read<span class=\"_ _0\"></span>y for the<span class=\"_ _0\"></span>ir intend<span class=\"_ _0\"></span>ed use a<span class=\"_ _0\"></span>nd trans<span class=\"_ _0\"></span>ferred fro<span class=\"_ _0\"></span>m ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the cou<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on into the rel<span class=\"_ _0\"></span>evant as<span class=\"_ _0\"></span>set c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Profi<span class=\"_ _0\"></span>ts an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s on disp<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>als are de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed by comp<span class=\"_ _0\"></span>aring pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds wi<span class=\"_ _0\"></span>th the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt. Th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>Impai<span class=\"_ _0\"></span>rment<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>At each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ting d<span class=\"_ _0\"></span>ate, prope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt is revi<span class=\"_ _0\"></span>ewed for im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent if eve<span class=\"_ _0\"></span>nts o<span class=\"_ _0\"></span>r change<span class=\"_ _0\"></span>s in circums<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ces indi<span class=\"_ _0\"></span>cate tha<span class=\"_ _0\"></span>t the<span class=\"_ _0\"></span> carr<span class=\"_ _1\"></span>ying amount may n<span class=\"_ _0\"></span>ot be re<span class=\"_ _0\"></span>coverabl<span class=\"_ _0\"></span>e. When a r<span class=\"_ _0\"></span>evie<span class=\"_ _0\"></span>w for impair<span class=\"_ _0\"></span>ment is co<span class=\"_ _0\"></span>nduc<span class=\"_ _0\"></span>ted, t<span class=\"_ _0\"></span>he recove<span class=\"_ _0\"></span>rable a<span class=\"_ _0\"></span>mount is a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed by refere<span class=\"_ _0\"></span>nce to the<span class=\"_ _0\"></span> ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s\u2019 value in us<span class=\"_ _0\"></span>e or fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell if hig<span class=\"_ _0\"></span>her<span class=\"_ _3\"></span>. Any imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt in value is cha<span class=\"_ _0\"></span>rged to pr<span class=\"_ _0\"></span>ofit or l<span class=\"_ _0\"></span>oss in t<span class=\"_ _0\"></span>he pe<span class=\"_ _0\"></span>riod i<span class=\"_ _0\"></span>n which i<span class=\"_ _0\"></span>t occur<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForPropertyPlantAndEquipmentExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-578": {
   "value": "Depreciation<span class=\"_ _295\"> </span>Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion is char<span class=\"_ _0\"></span>ged to th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>n a stra<span class=\"_ _0\"></span>ight line ba<span class=\"_ _0\"></span>sis over th<span class=\"_ _0\"></span>e es<span class=\"_ _0\"></span>timated us<span class=\"_ _0\"></span>eful e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic live<span class=\"_ _0\"></span>s as follow<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span>Building<span class=\"_ _0\"></span>s <span class=\"_ _1dd\"></span>   25<span class=\"_ _0\"></span>\u20135<span class=\"_ _0\"></span>0 <span class=\"_ _1de\"></span>year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Plant and m<span class=\"_ _0\"></span>achine<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y  <span class=\"_ _a4\"> </span> <span class=\"_ _125\"> </span>10<span class=\"_ _0\"></span>\u201330 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Fix<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>s, fit<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>gs, too<span class=\"_ _0\"></span>ls and eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt <span class=\"_ _27\"> </span>5<span class=\"_ _0\"></span>\u2013<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Computer<span class=\"_ _0\"></span>s and moto<span class=\"_ _0\"></span>r vehicl<span class=\"_ _0\"></span>es <span class=\"_ _0\"></span> <span class=\"_ _125\"> </span>2\u2013<span class=\"_ _0\"></span>5 year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Freeh<span class=\"_ _0\"></span>old lan<span class=\"_ _0\"></span>d is not de<span class=\"_ _0\"></span>prec<span class=\"_ _0\"></span>iated.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sidua<span class=\"_ _0\"></span>l values a<span class=\"_ _0\"></span>nd usef<span class=\"_ _0\"></span>ul lives of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are revi<span class=\"_ _0\"></span>ewed a<span class=\"_ _0\"></span>nnually for co<span class=\"_ _0\"></span>ntinued a<span class=\"_ _0\"></span>ppro<span class=\"_ _0\"></span>priaten<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>nd indic<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns of impa<span class=\"_ _0\"></span>irment a<span class=\"_ _0\"></span>nd adjus<span class=\"_ _0\"></span>ted if ap<span class=\"_ _0\"></span>propria<span class=\"_ _0\"></span>te.<span class=\"_ _295\"> </span>Dep<span class=\"_ _0\"></span>reciat<span class=\"_ _0\"></span>ion on a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts c<span class=\"_ _0\"></span>lassi<span class=\"_ _0\"></span>fie<span class=\"_ _0\"></span>d as in the cou<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on comm<span class=\"_ _0\"></span>ences w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are read<span class=\"_ _0\"></span>y for the<span class=\"_ _0\"></span>ir intend<span class=\"_ _0\"></span>ed use a<span class=\"_ _0\"></span>nd trans<span class=\"_ _0\"></span>ferred fro<span class=\"_ _0\"></span>m ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the cou<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e of const<span class=\"_ _0\"></span>ruc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on into the rel<span class=\"_ _0\"></span>evant as<span class=\"_ _0\"></span>set c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Profi<span class=\"_ _0\"></span>ts an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s on disp<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>als are de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed by comp<span class=\"_ _0\"></span>aring pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds wi<span class=\"_ _0\"></span>th the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt. Th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>Impai<span class=\"_ _0\"></span>rment<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>At each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ting d<span class=\"_ _0\"></span>ate, prope<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and eq<span class=\"_ _0\"></span>uipme<span class=\"_ _0\"></span>nt is revi<span class=\"_ _0\"></span>ewed for im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent if eve<span class=\"_ _0\"></span>nts o<span class=\"_ _0\"></span>r change<span class=\"_ _0\"></span>s in circums<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ces indi<span class=\"_ _0\"></span>cate tha<span class=\"_ _0\"></span>t the<span class=\"_ _0\"></span> carr<span class=\"_ _1\"></span>ying amount may n<span class=\"_ _0\"></span>ot be re<span class=\"_ _0\"></span>coverabl<span class=\"_ _0\"></span>e. When a r<span class=\"_ _0\"></span>evie<span class=\"_ _0\"></span>w for impair<span class=\"_ _0\"></span>ment is co<span class=\"_ _0\"></span>nduc<span class=\"_ _0\"></span>ted, t<span class=\"_ _0\"></span>he recove<span class=\"_ _0\"></span>rable a<span class=\"_ _0\"></span>mount is a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed by refere<span class=\"_ _0\"></span>nce to the<span class=\"_ _0\"></span> ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s\u2019 value in us<span class=\"_ _0\"></span>e or fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell if hig<span class=\"_ _0\"></span>her<span class=\"_ _3\"></span>. Any imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt in value is cha<span class=\"_ _0\"></span>rged to pr<span class=\"_ _0\"></span>ofit or l<span class=\"_ _0\"></span>oss in t<span class=\"_ _0\"></span>he pe<span class=\"_ _0\"></span>riod i<span class=\"_ _0\"></span>n which i<span class=\"_ _0\"></span>t occur<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDepreciationExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-564": {
   "value": "Rig<span class=\"_ _0\"></span>ht of u<span class=\"_ _0\"></span>se (\u2018<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>OU<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>) as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>At inceptio<span class=\"_ _0\"></span>n of a contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>, the Grou<span class=\"_ _0\"></span>p ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ses w<span class=\"_ _0\"></span>heth<span class=\"_ _0\"></span>er a contrac<span class=\"_ _0\"></span>t is<span class=\"_ _0\"></span>, or cont<span class=\"_ _0\"></span>ains, a le<span class=\"_ _0\"></span>ase. A contra<span class=\"_ _0\"></span>ct i<span class=\"_ _0\"></span>s, or cont<span class=\"_ _0\"></span>ains, a l<span class=\"_ _0\"></span>ease i<span class=\"_ _0\"></span>f the contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t conveys t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>ht to control th<span class=\"_ _0\"></span>e use of an id<span class=\"_ _0\"></span>entif<span class=\"_ _0\"></span>ied a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t for a per<span class=\"_ _0\"></span>iod of t<span class=\"_ _0\"></span>ime in excha<span class=\"_ _0\"></span>nge for co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration. L<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as an<span class=\"_ gs34\"> </span>ROU a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et and a cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>onding l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>y at t<span class=\"_ _0\"></span>he date at w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>ed as<span class=\"_ _0\"></span>set i<span class=\"_ _0\"></span>s availabl<span class=\"_ _0\"></span>e for use by t<span class=\"_ _0\"></span>he Group.<span class=\"_ _295\"> </span>At the leas<span class=\"_ _0\"></span>e comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date an RO<span class=\"_ _0\"></span>U as<span class=\"_ _0\"></span>set is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at cost co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>ing the foll<span class=\"_ _0\"></span>owing: th<span class=\"_ _0\"></span>e amount of t<span class=\"_ _0\"></span>he initi<span class=\"_ _0\"></span>al measu<span class=\"_ _0\"></span>rement of<span class=\"_ gs34\"> </span>the le<span class=\"_ _0\"></span>ase lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y; a<span class=\"_ _0\"></span>ny leas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s made at o<span class=\"_ _0\"></span>r befor<span class=\"_ _0\"></span>e the comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date le<span class=\"_ _0\"></span>ss any l<span class=\"_ _0\"></span>ease in<span class=\"_ _0\"></span>centive<span class=\"_ _0\"></span>s rece<span class=\"_ _0\"></span>ived; any initia<span class=\"_ _0\"></span>l direc<span class=\"_ _0\"></span>t cost<span class=\"_ _0\"></span>s; and re<span class=\"_ _0\"></span>storat<span class=\"_ _0\"></span>ion co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s to return t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set to it<span class=\"_ _0\"></span>s or<span class=\"_ _0\"></span>iginal con<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>The R<span class=\"_ _0\"></span>OU as<span class=\"_ _0\"></span>set i<span class=\"_ _0\"></span>s depre<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>d over the s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>ter of t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>\u2019s useful e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic life and th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>e term o<span class=\"_ _0\"></span>n a strai<span class=\"_ _0\"></span>ght line ba<span class=\"_ _0\"></span>sis. I<span class=\"_ _0\"></span>f owne<span class=\"_ _0\"></span>rsh<span class=\"_ _0\"></span>ip of the RO<span class=\"_ _0\"></span>U ass<span class=\"_ _0\"></span>et trans<span class=\"_ _0\"></span>fer<span class=\"_ _0\"></span>s to the Grou<span class=\"_ _0\"></span>p at the en<span class=\"_ _0\"></span>d of the le<span class=\"_ _0\"></span>ase ter<span class=\"_ _0\"></span>m or the co<span class=\"_ _0\"></span>st re<span class=\"_ _0\"></span>fle<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e exercis<span class=\"_ _0\"></span>e of a purcha<span class=\"_ _0\"></span>se opt<span class=\"_ _0\"></span>ion, d<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>ciatio<span class=\"_ _0\"></span>n is<span class=\"_ gs34\"> </span>cal<span class=\"_ _0\"></span>culated usi<span class=\"_ _0\"></span>ng the es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>fe of the as<span class=\"_ _0\"></span>set. Contract<span class=\"_ _0\"></span>s may co<span class=\"_ _0\"></span>ntain b<span class=\"_ _0\"></span>oth lea<span class=\"_ _0\"></span>se and n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>ease co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he Company allo<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tes the co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ration in t<span class=\"_ _0\"></span>he contra<span class=\"_ _0\"></span>ct to t<span class=\"_ _0\"></span>he leas<span class=\"_ _0\"></span>e and non<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e comp<span class=\"_ _0\"></span>onent<span class=\"_ _0\"></span>s bas<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n their re<span class=\"_ _0\"></span>lative s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nd-<span class=\"_ _0\"></span>alo<span class=\"_ _0\"></span>ne price<span class=\"_ _0\"></span>s. H<span class=\"_ _0\"></span>owever, for lease<span class=\"_ _0\"></span>s of retail e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ate for w<span class=\"_ _0\"></span>hich the Compa<span class=\"_ _0\"></span>ny is a les<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>e and for wh<span class=\"_ _0\"></span>ich it has ma<span class=\"_ _0\"></span>jor le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s, it has el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted n<span class=\"_ _0\"></span>ot to sep<span class=\"_ _0\"></span>arate lea<span class=\"_ _0\"></span>se and n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-l<span class=\"_ _0\"></span>ease co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s and ins<span class=\"_ _0\"></span>tead accou<span class=\"_ _0\"></span>nts for t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e as a<span class=\"_ gs34\"> </span>single l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e compo<span class=\"_ _0\"></span>nent.<span class=\"_ _295\"> </span>Leas<span class=\"_ _0\"></span>e liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Afte<span class=\"_ _0\"></span>r the comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date, the a<span class=\"_ _0\"></span>mount of le<span class=\"_ _0\"></span>ase lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es is inc<span class=\"_ _0\"></span>rease<span class=\"_ _0\"></span>d to refle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t the a<span class=\"_ _0\"></span>ccretio<span class=\"_ _0\"></span>n of interes<span class=\"_ _0\"></span>t and re<span class=\"_ _0\"></span>duced for t<span class=\"_ _0\"></span>he leas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s made.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted n<span class=\"_ _0\"></span>ot to reco<span class=\"_ _0\"></span>gnise RO<span class=\"_ _0\"></span>U as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies for s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>t-term l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>es that have a l<span class=\"_ _0\"></span>ease te<span class=\"_ _0\"></span>rm of 1<span class=\"_ _3\"></span>2 months or l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s and tho<span class=\"_ _0\"></span>se le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s of low valu<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. Pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated w<span class=\"_ _0\"></span>ith sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t-term lea<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>nd lea<span class=\"_ _0\"></span>ses of l<span class=\"_ _0\"></span>ow value a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on a strai<span class=\"_ _0\"></span>ght line ba<span class=\"_ _0\"></span>sis as an ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nse in th<span class=\"_ _0\"></span>e income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement<span class=\"_ _0\"></span>. Shor<span class=\"_ _0\"></span>t-term l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>es are le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s with a l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e term of 1<span class=\"_ _3\"></span>2 months o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s that do n<span class=\"_ _0\"></span>ot contain a p<span class=\"_ _0\"></span>urchase o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n. Low valu<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s mainl<span class=\"_ _0\"></span>y compr<span class=\"_ _0\"></span>ise of<span class=\"_ _0\"></span>fice e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>Leas<span class=\"_ _0\"></span>e liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s are initia<span class=\"_ _0\"></span>lly mea<span class=\"_ _0\"></span>sured at t<span class=\"_ _0\"></span>heir pre<span class=\"_ _0\"></span>sent valu<span class=\"_ _0\"></span>e, which in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s the foll<span class=\"_ _0\"></span>owing l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s: fixed p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nts (<span class=\"_ _0\"></span>includin<span class=\"_ _0\"></span>g in-<span class=\"_ _0\"></span>subs<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ce fixe<span class=\"_ _0\"></span>d paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _3\"></span>, les<span class=\"_ _0\"></span>s any lea<span class=\"_ _0\"></span>se incent<span class=\"_ _0\"></span>ives re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble; varia<span class=\"_ _0\"></span>ble le<span class=\"_ _0\"></span>ase p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nts th<span class=\"_ _0\"></span>at are bas<span class=\"_ _0\"></span>ed on an i<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>x or a rate (using the inde<span class=\"_ _0\"></span>x or rate in pla<span class=\"_ _0\"></span>ce at transit<span class=\"_ _0\"></span>ion); amount<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to b<span class=\"_ _0\"></span>e payabl<span class=\"_ _0\"></span>e by the Gro<span class=\"_ _0\"></span>up unde<span class=\"_ _0\"></span>r resid<span class=\"_ _0\"></span>ual value gu<span class=\"_ _0\"></span>arantees; th<span class=\"_ _0\"></span>e exercis<span class=\"_ _0\"></span>e pri<span class=\"_ _0\"></span>ce of a<span class=\"_ gs34\"> </span>purchas<span class=\"_ _0\"></span>e opti<span class=\"_ _0\"></span>on if th<span class=\"_ _0\"></span>e Group is rea<span class=\"_ _0\"></span>sona<span class=\"_ _0\"></span>bly cer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain to exe<span class=\"_ _0\"></span>rcise tha<span class=\"_ _0\"></span>t opti<span class=\"_ _0\"></span>on; payme<span class=\"_ _0\"></span>nts of p<span class=\"_ _0\"></span>enalt<span class=\"_ _0\"></span>ies for te<span class=\"_ _0\"></span>rminatin<span class=\"_ _0\"></span>g the le<span class=\"_ _0\"></span>ase, if th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>e term ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e Group e<span class=\"_ _0\"></span>xercising tha<span class=\"_ _0\"></span>t optio<span class=\"_ _0\"></span>n; and paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s to be mad<span class=\"_ _0\"></span>e unde<span class=\"_ _0\"></span>r reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>y cer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>in ex<span class=\"_ _0\"></span>tensi<span class=\"_ _0\"></span>on opt<span class=\"_ _0\"></span>ions. L<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabili<span class=\"_ _0\"></span>ties a<span class=\"_ _0\"></span>nd the cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>onding r<span class=\"_ _0\"></span>ight of use a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et are subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ently re<span class=\"_ _0\"></span>measur<span class=\"_ _0\"></span>ed wh<span class=\"_ _0\"></span>ere ther<span class=\"_ _0\"></span>e is a change i<span class=\"_ _0\"></span>n future lea<span class=\"_ _0\"></span>se pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>sulting fro<span class=\"_ _0\"></span>m a rent revi<span class=\"_ _0\"></span>ew or chang<span class=\"_ _0\"></span>e in ind<span class=\"_ _0\"></span>ex or rate.<span class=\"_ _295\"> </span>The l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are disco<span class=\"_ _0\"></span>unted using t<span class=\"_ _0\"></span>he Group\u2019s increm<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>l bor<span class=\"_ _0\"></span>rowing rate. Ea<span class=\"_ _0\"></span>ch lea<span class=\"_ _0\"></span>se pay<span class=\"_ _0\"></span>ment is all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ated b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n the pri<span class=\"_ _0\"></span>ncipal and finan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>. The f<span class=\"_ _0\"></span>inance cos<span class=\"_ _0\"></span>t is charg<span class=\"_ _0\"></span>ed to the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment ove<span class=\"_ _0\"></span>r the lea<span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d so as to pr<span class=\"_ _0\"></span>oduce a co<span class=\"_ _0\"></span>nst<span class=\"_ _0\"></span>ant per<span class=\"_ _0\"></span>iodi<span class=\"_ _0\"></span>c rate of interes<span class=\"_ _0\"></span>t on the r<span class=\"_ _0\"></span>emaining b<span class=\"_ _0\"></span>alance of th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>e liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y for each p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-536": {
   "value": "10. In<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ngi<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dwill<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill aris<span class=\"_ _0\"></span>ing on the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>s alloc<span class=\"_ _0\"></span>ated, at a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion, to the c<span class=\"_ _0\"></span>ash<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>neratin<span class=\"_ _0\"></span>g unit<span class=\"_ _0\"></span>s (\u2018C<span class=\"_ _5\"></span>GU<span class=\"_ _0\"></span>s\u2019) that are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to<span class=\"_ gs34\"> </span>bene<span class=\"_ _0\"></span>fit from t<span class=\"_ _0\"></span>hat busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinati<span class=\"_ _0\"></span>on.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is s<span class=\"_ _0\"></span>tated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ny accumulate<span class=\"_ _0\"></span>d impair<span class=\"_ _0\"></span>ment lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is not amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed but is te<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>d annually for i<span class=\"_ _0\"></span>mpair<span class=\"_ _0\"></span>ment. Any<span class=\"_ gs34\"> </span>imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt provis<span class=\"_ _0\"></span>ions that a<span class=\"_ _0\"></span>rose d<span class=\"_ _0\"></span>uring imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>ting woul<span class=\"_ _0\"></span>d not be re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>In res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ct of a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ions pr<span class=\"_ _0\"></span>ior to 1 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 200<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dwil<span class=\"_ _0\"></span>l is includ<span class=\"_ _0\"></span>ed on th<span class=\"_ _0\"></span>e basis of i<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>med co<span class=\"_ _0\"></span>st, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the net a<span class=\"_ _0\"></span>mount record<span class=\"_ _0\"></span>ed pre<span class=\"_ _0\"></span>viou<span class=\"_ _0\"></span>sly und<span class=\"_ _0\"></span>er UK G<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>AP<span class=\"_ _1e\"></span>. I<span class=\"_ _0\"></span>n resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>ons that have o<span class=\"_ _0\"></span>ccurre<span class=\"_ _0\"></span>d since 1 O<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>ood<span class=\"_ _0\"></span>will re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e acquisit<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d the fair valu<span class=\"_ _0\"></span>e of the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s, li<span class=\"_ _0\"></span>abiliti<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt liabilit<span class=\"_ _0\"></span>ies a<span class=\"_ _0\"></span>cquired.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is tes<span class=\"_ _0\"></span>ted annua<span class=\"_ _0\"></span>lly for imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent by reference to t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d future ca<span class=\"_ _0\"></span>sh flo<span class=\"_ _0\"></span>ws of th<span class=\"_ _0\"></span>e releva<span class=\"_ _0\"></span>nt C<span class=\"_ _3\"></span>GU, discounted to the<span class=\"_ _0\"></span>ir pres<span class=\"_ _0\"></span>ent value us<span class=\"_ _0\"></span>ing risk-adjus<span class=\"_ _0\"></span>ted dis<span class=\"_ _0\"></span>count fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s to give it<span class=\"_ _0\"></span>s valu<span class=\"_ _0\"></span>e in use. A C<span class=\"_ _3\"></span>GU is the smal<span class=\"_ _0\"></span>les<span class=\"_ _0\"></span>t ide<span class=\"_ _0\"></span>ntifiab<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set gro<span class=\"_ _0\"></span>up that g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>s cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s that are lar<span class=\"_ _0\"></span>gely i<span class=\"_ _0\"></span>ndep<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>ent from ot<span class=\"_ _0\"></span>her as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and g<span class=\"_ _0\"></span>roups<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>re recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d if the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt of the C<span class=\"_ _3\"></span>GU to whic<span class=\"_ _0\"></span>h goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill has b<span class=\"_ _0\"></span>een all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ated exce<span class=\"_ _0\"></span>eds it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le value (the highe<span class=\"_ _0\"></span>r of value in us<span class=\"_ _0\"></span>e and fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell) a<span class=\"_ _0\"></span>nd are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>Other intangible assets<span class=\"_ _295\"> </span>Ot<span class=\"_ _0\"></span>her inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are st<span class=\"_ _0\"></span>ated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ccumulated a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on and any p<span class=\"_ _0\"></span>rovisi<span class=\"_ _0\"></span>ons for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt. Th<span class=\"_ _0\"></span>e cost of a<span class=\"_ _0\"></span>n internall<span class=\"_ _0\"></span>y gene<span class=\"_ _0\"></span>rated int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s all dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y to cre<span class=\"_ _0\"></span>ate, produce a<span class=\"_ _0\"></span>nd prep<span class=\"_ _0\"></span>are the a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t to be ca<span class=\"_ _0\"></span>pabl<span class=\"_ _0\"></span>e of ope<span class=\"_ _0\"></span>rating in th<span class=\"_ _0\"></span>e manner inte<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d by manage<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s acquire<span class=\"_ _0\"></span>d in a materia<span class=\"_ _0\"></span>l busine<span class=\"_ _0\"></span>ss com<span class=\"_ _0\"></span>binati<span class=\"_ _0\"></span>on is the fair value as at t<span class=\"_ _0\"></span>he date of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on. O<span class=\"_ _0\"></span>ther int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt only w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>ere is an ind<span class=\"_ _0\"></span>icat<span class=\"_ _0\"></span>ion that t<span class=\"_ _0\"></span>hey mig<span class=\"_ _0\"></span>ht be imp<span class=\"_ _0\"></span>aired. T<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>fe and amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>isat<span class=\"_ _0\"></span>ion m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d are revi<span class=\"_ _0\"></span>ewe<span class=\"_ _0\"></span>d at the end o<span class=\"_ _0\"></span>f each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g per<span class=\"_ _0\"></span>iod, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of any chang<span class=\"_ _0\"></span>es in es<span class=\"_ _0\"></span>timate b<span class=\"_ _0\"></span>eing a<span class=\"_ _0\"></span>ccounted for on a p<span class=\"_ _0\"></span>rosp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s not yet re<span class=\"_ _0\"></span>ady for us<span class=\"_ _0\"></span>e are not a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed bu<span class=\"_ _0\"></span>t are subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to annual imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent revi<span class=\"_ _0\"></span>ews<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Amortisation<span class=\"_ _295\"> </span>Amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n is charge<span class=\"_ _0\"></span>d to sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s in the inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent over t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timated u<span class=\"_ _0\"></span>seful e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic lives<span class=\"_ _3\"></span> as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _295\"> </span>Computer sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>re   <span class=\"_ _125\"> </span>3<span class=\"_ _0\"></span>\u20137 years st<span class=\"_ _0\"></span>raight line<span class=\"_ _295\"> </span>C<span class=\"_ _3\"></span>ustomer relations<span class=\"_ _3\"></span>hips <span class=\"_ _122\"> </span>1<span class=\"_ _3\"></span>0 years systematic<span class=\"_ _295\"> </span>Brand nam<span class=\"_ _0\"></span>e <span class=\"_ _4c\"> </span> <span class=\"_ _125\"> </span>5 year<span class=\"_ _0\"></span>s sy<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>matic<span class=\"_ _295\"> </span>Know-<span class=\"_ _0\"></span>how <span class=\"_ _e7\"> </span> <span class=\"_ _75\"> </span>10 years straight line<span class=\"_ _295\"> </span>Amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n on ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as in th<span class=\"_ _0\"></span>e cour<span class=\"_ _0\"></span>se of cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion com<span class=\"_ _0\"></span>mence<span class=\"_ _0\"></span>s whe<span class=\"_ _0\"></span>n the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>ady for t<span class=\"_ _0\"></span>heir inten<span class=\"_ _0\"></span>ded us<span class=\"_ _0\"></span>e, the po<span class=\"_ _0\"></span>int at whic<span class=\"_ _0\"></span>h they are re<span class=\"_ _0\"></span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed from a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the cour<span class=\"_ _0\"></span>se of co<span class=\"_ _0\"></span>nstr<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tion, o<span class=\"_ _0\"></span>n the s<span class=\"_ _0\"></span>ame ba<span class=\"_ _0\"></span>sis as oth<span class=\"_ _0\"></span>er as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of that cl<span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><table class=\"s w2a8 h119\" id=\"_8a754f78-afb1-4942-a7f6-f5fa252f512f\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x55c h38 y31a8 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x613 h38 y31a9 ff2c fs17 fc4 sc0 lse2 wsdd\">Computer<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h38 y31aa ff2c fs17 fc4 sc0 lse8 ws1d6\">Cus<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x390 h38 y31ab ff2c fs17 fc4 sc0 ls7 ws1\">the co<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>se of<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x562 h38 y31ac ff2c fs17 fc4 sc0 ls153 wsf7\">Goodwill<span class=\"_ _3\"></span> </td><td class=\"t m0 x614 h38 y31ad ff2c fs17 fc4 sc0 ls7 ws1\">sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>e </td><td class=\"t m0 x615 h38 y31ae ff2c fs17 fc4 sc0 ls140 ws14e\">relationships<span class=\"_ _295\"> </span></td><td class=\"t m0 x387 h38 y31ae ff2c fs17 fc4 sc0 ls93 ws8f\">Brand name<span class=\"_ _295\"> </span></td><td class=\"t m0 x616 h38 y31ae ff2c fs17 fc4 sc0 ls93 ws8f\">Know-<span class=\"_ _0\"></span>how<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y31af ff2c fs17 fc4 sc0 lse2 wsdd\">construction </td><td class=\"t m0 x225 h38 y31af ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x566 h38 y31b0 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x567 h38 y31b1 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x568 h38 y31b2 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x617 h38 y31b2 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x37c h38 y31b2 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x56a h38 y31b3 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y31b3 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y31b4 ff2a fs7 fc0 sc0 ls25 ws21\">Cost<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31b5 w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x618 y31b5 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x619 y31b5 w2a9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x61a y31b5 w107 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x61b y31b5 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x61c y31b5 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x61d y31b5 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x61e y31b5 w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">36.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b6 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x61f y31b6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x620 y31b6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x621 y31b6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x622 y31b6 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x623 y31b6 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x624 y31b6 w117 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x625 y31b6 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b7 w26a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Reclassi<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x626 y31b7 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x627 y31b7 w17e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x628 y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x629 y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x62a y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x62b y31b7 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x62c y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b8 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y31b8 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x62d y31b8 w2aa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _1\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x62e y31b8 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x26b y31b8 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cc y31b8 w2ab hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x62f y31b8 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x630 y31b8 w1c7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">36.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b9 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x61f y31b9 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x620 y31b9 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x621 y31b9 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x622 y31b9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x623 y31b9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x631 y31b9 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x632 y31b9 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31ba w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x633 y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x634 y31ba w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x635 y31ba w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x636 y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x637 y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y31ba w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x639 y31ba w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31bb w26a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Reclassi<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x626 y31bb w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x63a y31bb w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x63b y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x63c y31bb w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bc y31bb w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x63d y31bb wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x253 y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31bc w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ab y31bc w2ac hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls179 ws18f\">1<span class=\"_ _3\"></span>4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x63e y31bc w2ad hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls16 ws10\">16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x63f y31bc w91 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x640 y31bc w21b hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e5 y31bc w2ae hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y31bc w88 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x642 y31bc w2af hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls90 ws8b\">36.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y31bd ff2a fs7 fc0 sc0 ls10 wsa\">Accumulated amor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sation<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31be w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x643 y31be w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x644 y31be w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x645 y31be w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x646 y31be w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x647 y31be w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x648 y31be w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x649 y31be w2b0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">1<span class=\"_ _3\"></span>6.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31bf w2b1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Amor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ation charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x64a y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64b y31bf w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x64c y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64d y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64e y31bf w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x64f y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x650 y31bf w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc0 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x633 y2fc0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x651 y2fc0 w2b2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _1\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x645 y2fc0 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x646 y2fc0 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x652 y2fc0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x653 y2fc0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x654 y2fc0 w2b3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">18<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc2 w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x633 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x634 y2fc2 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x635 y2fc2 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x636 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x637 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y2fc2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x639 y2fc2 w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3195 w2b1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Amor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ation charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x64a y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64b y3195 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x64c y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64d y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64e y3195 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x64f y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x650 y3195 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31c0 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x655 y31c0 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x656 y31c0 w2b4 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls21 ws1d\">15<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x657 y31c0 w91 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x658 y31c0 w2d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x659 y31c0 w1b0 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x65a y31c0 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x65b y31c0 w2b5 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls24 ws20\">19.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y31c1 ff2a fs7 fc0 sc0 ls10 wsa\">Carr<span class=\"_ _0\"></span>ying amount<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3198 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ab y3198 w2ac hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls179 ws18f\">1<span class=\"_ _3\"></span>4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x65c y3198 w19c hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x65d y3198 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x65e y3198 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x65f y3198 w91 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x660 y3198 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x661 y3198 w2b6 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>7.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y3127 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x662 y3127 w2b7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x663 y3127 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x664 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x665 y3127 w2b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5dc y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x666 y3127 w11c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _1\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y2fb2 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x662 y2fb2 w273 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x667 y2fb2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x668 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x669 y2fb2 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x66a y2fb2 w2b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">20<span class=\"_ _0\"></span>.2<span class=\"_ _295\"> </span></div></td></tr></table>Computer sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>re is an interna<span class=\"_ _0\"></span>lly ge<span class=\"_ _0\"></span>nerated int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>. The ave<span class=\"_ _0\"></span>rage rem<span class=\"_ _0\"></span>aining us<span class=\"_ _0\"></span>eful life is on<span class=\"_ _0\"></span>e year (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: two ye<span class=\"_ _0\"></span>ars).<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has kn<span class=\"_ _0\"></span>ow-<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>w in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of th<span class=\"_ _0\"></span>e hybrid o<span class=\"_ _0\"></span>verm<span class=\"_ _0\"></span>oulding te<span class=\"_ _0\"></span>chno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y for bracket<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he rema<span class=\"_ _0\"></span>ining use<span class=\"_ _0\"></span>ful life of the k<span class=\"_ _0\"></span>now<span class=\"_ _0\"></span>-h<span class=\"_ _0\"></span>ow is<span class=\"_ gs34\"> </span>six<span class=\"_ gs34\"> </span>yea<span class=\"_ _0\"></span>rs (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: seven yea<span class=\"_ _0\"></span>rs). Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed is as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d for impa<span class=\"_ _0\"></span>irment a<span class=\"_ _0\"></span>gains<span class=\"_ _0\"></span>t discounte<span class=\"_ _0\"></span>d future pre<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>xati<span class=\"_ _0\"></span>on cas<span class=\"_ _0\"></span>h flow p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions for t<span class=\"_ _0\"></span>he rele<span class=\"_ _0\"></span>vant C<span class=\"_ _3\"></span>GU (value in use mo<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l). Manag<span class=\"_ _0\"></span>ement ha<span class=\"_ _0\"></span>s prepa<span class=\"_ _0\"></span>red ca<span class=\"_ _0\"></span>sh flow p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions for a f<span class=\"_ _0\"></span>ive<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>year pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d deri<span class=\"_ _0\"></span>ved fro<span class=\"_ _0\"></span>m the busi<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span>s\u2019 24-<span class=\"_ _0\"></span>mont<span class=\"_ _0\"></span>h forec<span class=\"_ _0\"></span>ast an<span class=\"_ _0\"></span>d the five<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>year s<span class=\"_ _0\"></span>trateg<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s are the s<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>e ones us<span class=\"_ _0\"></span>ed for b<span class=\"_ _0\"></span>oth th<span class=\"_ _0\"></span>e going co<span class=\"_ _0\"></span>ncern an<span class=\"_ _0\"></span>d viab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y revi<span class=\"_ _0\"></span>ew<span class=\"_ _0\"></span>s. Fur<span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>er det<span class=\"_ _0\"></span>ails are in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d on pag<span class=\"_ _0\"></span>es 43 to 45. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>e assu<span class=\"_ _0\"></span>mptio<span class=\"_ _0\"></span>ns around vo<span class=\"_ _0\"></span>lume<span class=\"_ _0\"></span>s and sa<span class=\"_ _0\"></span>les pr<span class=\"_ _0\"></span>ices<span class=\"_ _0\"></span>, cost<span class=\"_ _0\"></span>s of manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>ture, ope<span class=\"_ _0\"></span>rating cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s, wor<span class=\"_ _0\"></span>king cap<span class=\"_ _0\"></span>ital m<span class=\"_ _0\"></span>oveme<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>nd cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture. In mea<span class=\"_ _0\"></span>suring th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>ssump<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>, the Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have taken into account: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d deman<span class=\"_ _0\"></span>d in the mar<span class=\"_ _0\"></span>kets and g<span class=\"_ _0\"></span>eo<span class=\"_ _0\"></span>graphi<span class=\"_ _0\"></span>es w<span class=\"_ _0\"></span>ithin wh<span class=\"_ _0\"></span>ich the G<span class=\"_ _0\"></span>roup op<span class=\"_ _0\"></span>erates<span class=\"_ _0\"></span>, includin<span class=\"_ _0\"></span>g indus<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>y tren<span class=\"_ _0\"></span>ds and e<span class=\"_ _0\"></span>xte<span class=\"_ _0\"></span>rnal mar<span class=\"_ _0\"></span>ket foreca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>ope<span class=\"_ _0\"></span>rating prof<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s, bas<span class=\"_ _0\"></span>ed on hi<span class=\"_ _0\"></span>stor<span class=\"_ _0\"></span>ical e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>erie<span class=\"_ _0\"></span>nce of op<span class=\"_ _0\"></span>erating m<span class=\"_ _0\"></span>argins inclu<span class=\"_ _0\"></span>ding chang<span class=\"_ _0\"></span>es to the p<span class=\"_ _0\"></span>rice of raw mate<span class=\"_ _0\"></span>rial and u<span class=\"_ _0\"></span>tilit<span class=\"_ _0\"></span>y cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n volum<span class=\"_ _0\"></span>es;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the timi<span class=\"_ _0\"></span>ng and cos<span class=\"_ _0\"></span>t of majo<span class=\"_ _0\"></span>r cap<span class=\"_ _0\"></span>ital p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>cash co<span class=\"_ _0\"></span>nvers<span class=\"_ _0\"></span>ion, ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n histor<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l rates; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of climate cha<span class=\"_ _0\"></span>nge (s<span class=\"_ _0\"></span>ee be<span class=\"_ _0\"></span>low).<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of clima<span class=\"_ _0\"></span>te change o<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill has be<span class=\"_ _0\"></span>en consi<span class=\"_ _0\"></span>dere<span class=\"_ _0\"></span>d. Th<span class=\"_ _0\"></span>e major<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y of the g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dwill r<span class=\"_ _0\"></span>elates to the acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n of the m<span class=\"_ _0\"></span>onom<span class=\"_ _0\"></span>er supp<span class=\"_ _0\"></span>ly chain. A<span class=\"_ _1\"></span>s with all manufac<span class=\"_ _0\"></span>tur<span class=\"_ _0\"></span>ing areas<span class=\"_ _0\"></span>, the mo<span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>er supp<span class=\"_ _0\"></span>ly chain is b<span class=\"_ _0\"></span>eing as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed for it<span class=\"_ _0\"></span>s impac<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n the pat<span class=\"_ _0\"></span>h to Net Z<span class=\"_ _0\"></span>ero wi<span class=\"_ _0\"></span>th the p<span class=\"_ _0\"></span>otential for d<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>onising an<span class=\"_ _0\"></span>d reduc<span class=\"_ _0\"></span>ing water us<span class=\"_ _0\"></span>age a<span class=\"_ _0\"></span>nd was<span class=\"_ _0\"></span>te. The imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of this on th<span class=\"_ _0\"></span>e proce<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is not yet k<span class=\"_ _0\"></span>now<span class=\"_ _0\"></span>n, but curre<span class=\"_ _0\"></span>nt forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s us<span class=\"_ _0\"></span>ed for th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n of impair<span class=\"_ _0\"></span>ment, s<span class=\"_ _0\"></span>ee b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w<span class=\"_ _3\"></span>, under<span class=\"_ _0\"></span>pin th<span class=\"_ _0\"></span>e carr<span class=\"_ _1\"></span>ying value at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024. This p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion w<span class=\"_ _0\"></span>ill continue to b<span class=\"_ _0\"></span>e mon<span class=\"_ _0\"></span>itored a<span class=\"_ _0\"></span>s the appro<span class=\"_ _0\"></span>ach to de<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>rbo<span class=\"_ _0\"></span>nisat<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e mono<span class=\"_ _0\"></span>mer su<span class=\"_ _0\"></span>pply c<span class=\"_ _0\"></span>hain is deve<span class=\"_ _0\"></span>lop<span class=\"_ _0\"></span>ed to sup<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he Group\u2019s path to N<span class=\"_ _0\"></span>et Zero.<span class=\"_ _295\"> </span>Climate change w<span class=\"_ _0\"></span>ill potenti<span class=\"_ _0\"></span>ally imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t the fu<span class=\"_ _0\"></span>ture forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s of t<span class=\"_ _0\"></span>he Group w<span class=\"_ _0\"></span>hich are u<span class=\"_ _0\"></span>sed for t<span class=\"_ _0\"></span>he aforem<span class=\"_ _0\"></span>entio<span class=\"_ _0\"></span>ned im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent revi<span class=\"_ _0\"></span>ew. The overall imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t on th<span class=\"_ _0\"></span>e revenue o<span class=\"_ _0\"></span>f the Grou<span class=\"_ _0\"></span>p is ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s posi<span class=\"_ _0\"></span>tive, wi<span class=\"_ _0\"></span>th the maj<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he grow<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>h prog<span class=\"_ _0\"></span>rammes suppo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting c<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>on redu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion in en<span class=\"_ _0\"></span>d market<span class=\"_ _0\"></span>s, whi<span class=\"_ _0\"></span>ch will m<span class=\"_ _0\"></span>ore than of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set th<span class=\"_ _0\"></span>e adve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct f<span class=\"_ _0\"></span>rom redu<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions ant<span class=\"_ _0\"></span>icipate<span class=\"_ _0\"></span>d to be see<span class=\"_ _0\"></span>n, for exa<span class=\"_ _0\"></span>mple in O<span class=\"_ _0\"></span>il &amp; Gas an<span class=\"_ _0\"></span>d internal co<span class=\"_ _0\"></span>mbus<span class=\"_ _0\"></span>tion e<span class=\"_ _0\"></span>ngine rel<span class=\"_ _0\"></span>ated ap<span class=\"_ _0\"></span>plica<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e primar<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>dver<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t is e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to be se<span class=\"_ _0\"></span>en in c<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>on pric<span class=\"_ _0\"></span>ing and th<span class=\"_ _0\"></span>e cost of u<span class=\"_ _0\"></span>sing gre<span class=\"_ _0\"></span>ener en<span class=\"_ _0\"></span>ergy s<span class=\"_ _0\"></span>ources<span class=\"_ _0\"></span>. T<span class=\"_ _3\"></span>o refle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t this in the im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent rev<span class=\"_ _0\"></span>iew an am<span class=\"_ _0\"></span>ount of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0m in 2026 and \u00a320m in 2027 (growi<span class=\"_ _0\"></span>ng by inflati<span class=\"_ _0\"></span>on the<span class=\"_ _0\"></span>reaf<span class=\"_ _0\"></span>ter) has be<span class=\"_ _0\"></span>en inclu<span class=\"_ _0\"></span>ded in t<span class=\"_ _0\"></span>he sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r the se<span class=\"_ _0\"></span>nsiti<span class=\"_ _0\"></span>vit<span class=\"_ _0\"></span>y analy<span class=\"_ _0\"></span>sis supp<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g the imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt revi<span class=\"_ _0\"></span>ew. Furth<span class=\"_ _0\"></span>er det<span class=\"_ _0\"></span>ail of this i<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ed in the Su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ainabilit<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t st<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ting on p<span class=\"_ _0\"></span>age 4<span class=\"_ _0\"></span>6.<span class=\"_ _295\"> </span>The s<span class=\"_ _0\"></span>ensit<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>ty a<span class=\"_ _0\"></span>naly<span class=\"_ _0\"></span>sis pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forme<span class=\"_ _0\"></span>d as par<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he via<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sme<span class=\"_ _0\"></span>nt on the CGUs of the Group d<span class=\"_ _0\"></span>emon<span class=\"_ _0\"></span>strate<span class=\"_ _0\"></span>d a suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent leve<span class=\"_ _0\"></span>l of headr<span class=\"_ _0\"></span>oom as noted below; theref<span class=\"_ _3\"></span>ore,<span class=\"_ _3\"></span> no specific adjustments or impairments hav<span class=\"_ _3\"></span>e been made.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has t<span class=\"_ _0\"></span>wo CGUs, Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tions a<span class=\"_ _0\"></span>nd Me<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>al, which a<span class=\"_ _0\"></span>re the small<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ident<span class=\"_ _0\"></span>ifiab<span class=\"_ _0\"></span>le ind<span class=\"_ _0\"></span>epe<span class=\"_ _0\"></span>ndent gr<span class=\"_ _0\"></span>oups of as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts t<span class=\"_ _0\"></span>hat gene<span class=\"_ _0\"></span>rate cas<span class=\"_ _0\"></span>h inflow<span class=\"_ _0\"></span>s that are la<span class=\"_ _0\"></span>rgel<span class=\"_ _0\"></span>y inde<span class=\"_ _0\"></span>pend<span class=\"_ _0\"></span>ent of th<span class=\"_ _0\"></span>e cash inf<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s from oth<span class=\"_ _0\"></span>er ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s or gro<span class=\"_ _0\"></span>ups of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>re ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s are<span class=\"_ gs34\"> </span>share<span class=\"_ _0\"></span>d bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the t<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>o C<span class=\"_ _3\"></span>GUs, a reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nment of th<span class=\"_ _0\"></span>ese i<span class=\"_ _0\"></span>s made for t<span class=\"_ _0\"></span>he pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>e of the imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent cal<span class=\"_ _0\"></span>culatio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is spli<span class=\"_ _0\"></span>t bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en th<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>wo C<span class=\"_ _3\"></span>GUs: Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>.8m (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mber 2023: \u00a31<span class=\"_ _5\"></span>2.8m) and M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al \u00a31<span class=\"_ _5\"></span>.5m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 202<span class=\"_ _0\"></span>3: \u00a31<span class=\"_ _3\"></span>.5m)<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill and oth<span class=\"_ _0\"></span>er intan<span class=\"_ _0\"></span>gible a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts t<span class=\"_ _0\"></span>hat relate to th<span class=\"_ _0\"></span>e Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns C<span class=\"_ _3\"></span>GU include p<span class=\"_ _0\"></span>revio<span class=\"_ _0\"></span>us acquisi<span class=\"_ _0\"></span>tions t<span class=\"_ _0\"></span>hat have be<span class=\"_ _0\"></span>en fully<span class=\"_ gs34\"> </span>integ<span class=\"_ _0\"></span>rated. T<span class=\"_ _0\"></span>he busin<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>es a<span class=\"_ _0\"></span>cquired g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>hav<span class=\"_ _0\"></span>e the pote<span class=\"_ _0\"></span>ntial to ge<span class=\"_ _0\"></span>nerate reve<span class=\"_ _0\"></span>nue acro<span class=\"_ _0\"></span>ss all Su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tions g<span class=\"_ _0\"></span>eo<span class=\"_ _0\"></span>graphi<span class=\"_ _0\"></span>es and<span class=\"_ gs34\"> </span>market<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>The l<span class=\"_ _0\"></span>ong<span class=\"_ _0\"></span>-ter<span class=\"_ _0\"></span>m average g<span class=\"_ _0\"></span>row<span class=\"_ _0\"></span>th rate us<span class=\"_ _0\"></span>ed was 2.0% (F<span class=\"_ _0\"></span>Y 2023: 2.0%<span class=\"_ _5\"></span>) w<span class=\"_ _0\"></span>hich refl<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the l<span class=\"_ _0\"></span>ong<span class=\"_ _0\"></span>-term inf<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n rates in th<span class=\"_ _0\"></span>e main terr<span class=\"_ _0\"></span>itori<span class=\"_ _0\"></span>es with<span class=\"_ _0\"></span>in which t<span class=\"_ _0\"></span>he Group o<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rates and th<span class=\"_ _0\"></span>e risk-adjus<span class=\"_ _0\"></span>ted pre<span class=\"_ _0\"></span>-t<span class=\"_ _0\"></span>ax d<span class=\"_ _0\"></span>iscount rate wa<span class=\"_ _0\"></span>s 9.6<span class=\"_ _3\"></span>% (F<span class=\"_ _0\"></span>Y 2023: 1<span class=\"_ _3\"></span>0.<span class=\"_ _3\"></span>7%<span class=\"_ _5\"></span>). Th<span class=\"_ _0\"></span>e impair<span class=\"_ _0\"></span>ment te<span class=\"_ _0\"></span>st resu<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>s in more th<span class=\"_ _0\"></span>an 1<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>0% headro<span class=\"_ _0\"></span>om in the b<span class=\"_ _0\"></span>ase s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o (F<span class=\"_ _0\"></span>Y 2023: more tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>00% he<span class=\"_ _0\"></span>adro<span class=\"_ _0\"></span>om). In addit<span class=\"_ _0\"></span>ion, a numb<span class=\"_ _0\"></span>er of s<span class=\"_ _0\"></span>ensiti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, in<span class=\"_ _0\"></span>corp<span class=\"_ _0\"></span>orating rever<span class=\"_ _0\"></span>se s<span class=\"_ _0\"></span>ensiti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med in<span class=\"_ _0\"></span>cluding in<span class=\"_ _0\"></span>creasin<span class=\"_ _0\"></span>g the dis<span class=\"_ _0\"></span>count rate by 20%, removing b<span class=\"_ _0\"></span>oth th<span class=\"_ _0\"></span>e grow<span class=\"_ _0\"></span>th t<span class=\"_ _0\"></span>hrough th<span class=\"_ _0\"></span>e stra<span class=\"_ _0\"></span>tegy per<span class=\"_ _0\"></span>iod an<span class=\"_ _0\"></span>d the ter<span class=\"_ _0\"></span>minal grow<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>h rate and th<span class=\"_ _0\"></span>e aforeme<span class=\"_ _0\"></span>ntion<span class=\"_ _0\"></span>ed pote<span class=\"_ _0\"></span>ntial imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of climate chan<span class=\"_ _0\"></span>ge, with t<span class=\"_ _0\"></span>he resul<span class=\"_ _0\"></span>ts in<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ating that a reaso<span class=\"_ _0\"></span>nabl<span class=\"_ _0\"></span>y pos<span class=\"_ _0\"></span>sibl<span class=\"_ _0\"></span>e change in key as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons wou<span class=\"_ _0\"></span>ld not resu<span class=\"_ _0\"></span>lt in an impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt of goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill or oth<span class=\"_ _0\"></span>er intan<span class=\"_ _0\"></span>gible<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Research &amp;<span class=\"_ _3\"></span> Dev<span class=\"_ _3\"></span>elopment<span class=\"_ _295\"> </span>Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nditure o<span class=\"_ _0\"></span>n rese<span class=\"_ _0\"></span>arch ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aken with t<span class=\"_ _0\"></span>he pros<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>t of g<span class=\"_ _0\"></span>aining ne<span class=\"_ _0\"></span>w scie<span class=\"_ _0\"></span>ntific o<span class=\"_ _0\"></span>r techni<span class=\"_ _0\"></span>cal kn<span class=\"_ _0\"></span>owl<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e and und<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anding, is<span class=\"_ gs34\"> </span>reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent as an e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse as in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Devel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement a<span class=\"_ _0\"></span>s an ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e as incur<span class=\"_ _0\"></span>red unl<span class=\"_ _0\"></span>ess i<span class=\"_ _0\"></span>t mee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>ll the cr<span class=\"_ _0\"></span>iteria to b<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sed unde<span class=\"_ _0\"></span>r IA<span class=\"_ _0\"></span>S 3<span class=\"_ _0\"></span>8 \u2013 Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing techni<span class=\"_ _0\"></span>cal fea<span class=\"_ _0\"></span>sibilit<span class=\"_ _0\"></span>y of co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>ting the a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et, intenti<span class=\"_ _0\"></span>on to comp<span class=\"_ _0\"></span>lete, prob<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y of fu<span class=\"_ _0\"></span>ture econ<span class=\"_ _0\"></span>omic b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s, the avai<span class=\"_ _0\"></span>labilit<span class=\"_ _0\"></span>y of re<span class=\"_ _0\"></span>source<span class=\"_ _0\"></span>s to compl<span class=\"_ _0\"></span>ete and th<span class=\"_ _0\"></span>e abilit<span class=\"_ _0\"></span>y to re<span class=\"_ _0\"></span>liabl<span class=\"_ _0\"></span>y measure e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>ted to the d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Res<span class=\"_ _0\"></span>earch &amp; De<span class=\"_ _0\"></span>velop<span class=\"_ _0\"></span>ment e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditure of \u00a31<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>.5m (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>8.6m) was ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>ed to the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment in th<span class=\"_ _0\"></span>e year wi<span class=\"_ _0\"></span>thin s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, marketing an<span class=\"_ _0\"></span>d adminis<span class=\"_ _0\"></span>trati<span class=\"_ _0\"></span>ve ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es. N<span class=\"_ _0\"></span>o de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>pment e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditu<span class=\"_ _0\"></span>re was ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d (F<span class=\"_ _0\"></span>Y 2023: \u00a3nil) as the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s consid<span class=\"_ _0\"></span>er th<span class=\"_ _0\"></span>ere is insuf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent evi<span class=\"_ _0\"></span>dence ava<span class=\"_ _0\"></span>ilabl<span class=\"_ _0\"></span>e that the cr<span class=\"_ _0\"></span>iteria hav<span class=\"_ _0\"></span>e bee<span class=\"_ _0\"></span>n met for t<span class=\"_ _0\"></span>he reas<span class=\"_ _0\"></span>ons note<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has th<span class=\"_ _0\"></span>e intentio<span class=\"_ _0\"></span>n and res<span class=\"_ _0\"></span>ources to co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>te the proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>ing unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taken, alo<span class=\"_ _0\"></span>ng wit<span class=\"_ _0\"></span>h the ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y to accuratel<span class=\"_ _0\"></span>y mea<span class=\"_ _0\"></span>sure at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tabl<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture. Th<span class=\"_ _0\"></span>erefore, whil<span class=\"_ _0\"></span>st th<span class=\"_ _0\"></span>ese cr<span class=\"_ _0\"></span>iteria a<span class=\"_ _0\"></span>re met, t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sme<span class=\"_ _0\"></span>nt of the tec<span class=\"_ _0\"></span>hnical fe<span class=\"_ _0\"></span>asibilit<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>nd future e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic be<span class=\"_ _0\"></span>nefit<span class=\"_ _0\"></span>s is<span class=\"_ gs34\"> </span>more d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ficult<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>For M<span class=\"_ _0\"></span>edi<span class=\"_ _0\"></span>cal<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed de<span class=\"_ _0\"></span>velop<span class=\"_ _0\"></span>ment pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>ere are s<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>t re<span class=\"_ _0\"></span>gulator<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>pproval<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re require<span class=\"_ _0\"></span>d to be obt<span class=\"_ _0\"></span>aine<span class=\"_ _0\"></span>d befo<span class=\"_ _0\"></span>re a new pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t ca<span class=\"_ _0\"></span>n be bro<span class=\"_ _0\"></span>ught to market. Pr<span class=\"_ _0\"></span>ior to th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>pprova<span class=\"_ _0\"></span>ls a var<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g deg<span class=\"_ _0\"></span>ree of clini<span class=\"_ _0\"></span>cal tr<span class=\"_ _0\"></span>ials ne<span class=\"_ _0\"></span>ed to be un<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aken, many of whi<span class=\"_ _0\"></span>ch are multi<span class=\"_ _0\"></span>-y<span class=\"_ _0\"></span>ear in leng<span class=\"_ _0\"></span>th. Th<span class=\"_ _0\"></span>e vast m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture is in<span class=\"_ _0\"></span>curred u<span class=\"_ _0\"></span>p to the po<span class=\"_ _0\"></span>int of regula<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval; howeve<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, the outcome c<span class=\"_ _0\"></span>annot b<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>ered pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le until ap<span class=\"_ _0\"></span>proval is o<span class=\"_ _0\"></span>bta<span class=\"_ _0\"></span>ined. W<span class=\"_ _0\"></span>ith<span class=\"_ _0\"></span>out ap<span class=\"_ _0\"></span>proval th<span class=\"_ _0\"></span>e Group or i<span class=\"_ _0\"></span>ts c<span class=\"_ _0\"></span>ustom<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s cannot s<span class=\"_ _0\"></span>ell a M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t. Even w<span class=\"_ _0\"></span>ith regulato<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval, market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on remains u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>in and th<span class=\"_ _0\"></span>erefore th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia for ca<span class=\"_ _0\"></span>pita<span class=\"_ _0\"></span>lisat<span class=\"_ _0\"></span>ion is rare<span class=\"_ _0\"></span>ly me<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span>Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>pment pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s t<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>pica<span class=\"_ _0\"></span>lly do n<span class=\"_ _0\"></span>ot have the s<span class=\"_ _0\"></span>ame s<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span>ct re<span class=\"_ _0\"></span>gulator<span class=\"_ _1\"></span>y approvals; howe<span class=\"_ _0\"></span>ver<span class=\"_ _3\"></span>, they are of<span class=\"_ _0\"></span>ten subje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t to rigo<span class=\"_ _0\"></span>rous quali<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd tes<span class=\"_ _0\"></span>ting pro<span class=\"_ _0\"></span>gramme<span class=\"_ _0\"></span>s, of<span class=\"_ _0\"></span>ten over a su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ained p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od of tim<span class=\"_ _0\"></span>e. Ex<span class=\"_ _0\"></span>ample<span class=\"_ _0\"></span>s of this inc<span class=\"_ _0\"></span>lude we<span class=\"_ _0\"></span>ar tes<span class=\"_ _0\"></span>ting with<span class=\"_ _0\"></span>in Automot<span class=\"_ _0\"></span>ive, Aeros<span class=\"_ _0\"></span>pace an<span class=\"_ _0\"></span>d Energy &amp; I<span class=\"_ _0\"></span>ndus<span class=\"_ _0\"></span>trial. P<span class=\"_ _0\"></span>otential cu<span class=\"_ _0\"></span>stom<span class=\"_ _0\"></span>ers a<span class=\"_ _0\"></span>re also of<span class=\"_ _0\"></span>ten te<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>ng multip<span class=\"_ _0\"></span>le so<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns at the s<span class=\"_ _0\"></span>ame t<span class=\"_ _0\"></span>ime wi<span class=\"_ _0\"></span>th a<span class=\"_ gs34\"> </span>vie<span class=\"_ _0\"></span>w to sele<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ting on<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing the te<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>/qualifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on pro<span class=\"_ _0\"></span>gramme. A<span class=\"_ _0\"></span>s a re<span class=\"_ _0\"></span>sult it is o<span class=\"_ _0\"></span>nly wh<span class=\"_ _0\"></span>en a succes<span class=\"_ _0\"></span>sful o<span class=\"_ _0\"></span>utcome to th<span class=\"_ _0\"></span>e tes<span class=\"_ _0\"></span>ting<span class=\"_ _0\"></span>/<span class=\"_ _295\"> </span>qualifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on pro<span class=\"_ _0\"></span>gramme<span class=\"_ _0\"></span>s is achi<span class=\"_ _0\"></span>eved tha<span class=\"_ _0\"></span>t technic<span class=\"_ _0\"></span>al feasi<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y is rea<span class=\"_ _0\"></span>ched a<span class=\"_ _0\"></span>nd market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on be<span class=\"_ _0\"></span>come<span class=\"_ _0\"></span>s the key ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment. At thi<span class=\"_ _0\"></span>s point<span class=\"_ _0\"></span>, whils<span class=\"_ _0\"></span>t market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on risk re<span class=\"_ _0\"></span>mains, th<span class=\"_ _0\"></span>e vast m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture has b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n incurre<span class=\"_ _0\"></span>d and ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nsed.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-517": {
   "value": "10. In<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ngi<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dwill<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill aris<span class=\"_ _0\"></span>ing on the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>s alloc<span class=\"_ _0\"></span>ated, at a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion, to the c<span class=\"_ _0\"></span>ash<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>neratin<span class=\"_ _0\"></span>g unit<span class=\"_ _0\"></span>s (\u2018C<span class=\"_ _5\"></span>GU<span class=\"_ _0\"></span>s\u2019) that are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to<span class=\"_ gs34\"> </span>bene<span class=\"_ _0\"></span>fit from t<span class=\"_ _0\"></span>hat busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinati<span class=\"_ _0\"></span>on.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is s<span class=\"_ _0\"></span>tated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ny accumulate<span class=\"_ _0\"></span>d impair<span class=\"_ _0\"></span>ment lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is not amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed but is te<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>d annually for i<span class=\"_ _0\"></span>mpair<span class=\"_ _0\"></span>ment. Any<span class=\"_ gs34\"> </span>imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt provis<span class=\"_ _0\"></span>ions that a<span class=\"_ _0\"></span>rose d<span class=\"_ _0\"></span>uring imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>ting woul<span class=\"_ _0\"></span>d not be re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>In res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ct of a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ions pr<span class=\"_ _0\"></span>ior to 1 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 200<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dwil<span class=\"_ _0\"></span>l is includ<span class=\"_ _0\"></span>ed on th<span class=\"_ _0\"></span>e basis of i<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>med co<span class=\"_ _0\"></span>st, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the net a<span class=\"_ _0\"></span>mount record<span class=\"_ _0\"></span>ed pre<span class=\"_ _0\"></span>viou<span class=\"_ _0\"></span>sly und<span class=\"_ _0\"></span>er UK G<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>AP<span class=\"_ _1e\"></span>. I<span class=\"_ _0\"></span>n resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>ons that have o<span class=\"_ _0\"></span>ccurre<span class=\"_ _0\"></span>d since 1 O<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>ood<span class=\"_ _0\"></span>will re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e acquisit<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d the fair valu<span class=\"_ _0\"></span>e of the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s, li<span class=\"_ _0\"></span>abiliti<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt liabilit<span class=\"_ _0\"></span>ies a<span class=\"_ _0\"></span>cquired.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is tes<span class=\"_ _0\"></span>ted annua<span class=\"_ _0\"></span>lly for imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent by reference to t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d future ca<span class=\"_ _0\"></span>sh flo<span class=\"_ _0\"></span>ws of th<span class=\"_ _0\"></span>e releva<span class=\"_ _0\"></span>nt C<span class=\"_ _3\"></span>GU, discounted to the<span class=\"_ _0\"></span>ir pres<span class=\"_ _0\"></span>ent value us<span class=\"_ _0\"></span>ing risk-adjus<span class=\"_ _0\"></span>ted dis<span class=\"_ _0\"></span>count fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s to give it<span class=\"_ _0\"></span>s valu<span class=\"_ _0\"></span>e in use. A C<span class=\"_ _3\"></span>GU is the smal<span class=\"_ _0\"></span>les<span class=\"_ _0\"></span>t ide<span class=\"_ _0\"></span>ntifiab<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set gro<span class=\"_ _0\"></span>up that g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>s cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s that are lar<span class=\"_ _0\"></span>gely i<span class=\"_ _0\"></span>ndep<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>ent from ot<span class=\"_ _0\"></span>her as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and g<span class=\"_ _0\"></span>roups<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>re recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d if the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt of the C<span class=\"_ _3\"></span>GU to whic<span class=\"_ _0\"></span>h goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill has b<span class=\"_ _0\"></span>een all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ated exce<span class=\"_ _0\"></span>eds it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le value (the highe<span class=\"_ _0\"></span>r of value in us<span class=\"_ _0\"></span>e and fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell) a<span class=\"_ _0\"></span>nd are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>Other intangible assets<span class=\"_ _295\"> </span>Ot<span class=\"_ _0\"></span>her inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are st<span class=\"_ _0\"></span>ated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ccumulated a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on and any p<span class=\"_ _0\"></span>rovisi<span class=\"_ _0\"></span>ons for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt. Th<span class=\"_ _0\"></span>e cost of a<span class=\"_ _0\"></span>n internall<span class=\"_ _0\"></span>y gene<span class=\"_ _0\"></span>rated int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s all dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y to cre<span class=\"_ _0\"></span>ate, produce a<span class=\"_ _0\"></span>nd prep<span class=\"_ _0\"></span>are the a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t to be ca<span class=\"_ _0\"></span>pabl<span class=\"_ _0\"></span>e of ope<span class=\"_ _0\"></span>rating in th<span class=\"_ _0\"></span>e manner inte<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d by manage<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s acquire<span class=\"_ _0\"></span>d in a materia<span class=\"_ _0\"></span>l busine<span class=\"_ _0\"></span>ss com<span class=\"_ _0\"></span>binati<span class=\"_ _0\"></span>on is the fair value as at t<span class=\"_ _0\"></span>he date of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on. O<span class=\"_ _0\"></span>ther int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt only w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>ere is an ind<span class=\"_ _0\"></span>icat<span class=\"_ _0\"></span>ion that t<span class=\"_ _0\"></span>hey mig<span class=\"_ _0\"></span>ht be imp<span class=\"_ _0\"></span>aired. T<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>fe and amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>isat<span class=\"_ _0\"></span>ion m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d are revi<span class=\"_ _0\"></span>ewe<span class=\"_ _0\"></span>d at the end o<span class=\"_ _0\"></span>f each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g per<span class=\"_ _0\"></span>iod, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of any chang<span class=\"_ _0\"></span>es in es<span class=\"_ _0\"></span>timate b<span class=\"_ _0\"></span>eing a<span class=\"_ _0\"></span>ccounted for on a p<span class=\"_ _0\"></span>rosp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s not yet re<span class=\"_ _0\"></span>ady for us<span class=\"_ _0\"></span>e are not a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed bu<span class=\"_ _0\"></span>t are subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to annual imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent revi<span class=\"_ _0\"></span>ews<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Amortisation<span class=\"_ _295\"> </span>Amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n is charge<span class=\"_ _0\"></span>d to sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s in the inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent over t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timated u<span class=\"_ _0\"></span>seful e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic lives<span class=\"_ _3\"></span> as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _295\"> </span>Computer sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>re   <span class=\"_ _125\"> </span>3<span class=\"_ _0\"></span>\u20137 years st<span class=\"_ _0\"></span>raight line<span class=\"_ _295\"> </span>C<span class=\"_ _3\"></span>ustomer relations<span class=\"_ _3\"></span>hips <span class=\"_ _122\"> </span>1<span class=\"_ _3\"></span>0 years systematic<span class=\"_ _295\"> </span>Brand nam<span class=\"_ _0\"></span>e <span class=\"_ _4c\"> </span> <span class=\"_ _125\"> </span>5 year<span class=\"_ _0\"></span>s sy<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>matic<span class=\"_ _295\"> </span>Know-<span class=\"_ _0\"></span>how <span class=\"_ _e7\"> </span> <span class=\"_ _75\"> </span>10 years straight line<span class=\"_ _295\"> </span>Amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n on ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as in th<span class=\"_ _0\"></span>e cour<span class=\"_ _0\"></span>se of cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion com<span class=\"_ _0\"></span>mence<span class=\"_ _0\"></span>s whe<span class=\"_ _0\"></span>n the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>ady for t<span class=\"_ _0\"></span>heir inten<span class=\"_ _0\"></span>ded us<span class=\"_ _0\"></span>e, the po<span class=\"_ _0\"></span>int at whic<span class=\"_ _0\"></span>h they are re<span class=\"_ _0\"></span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed from a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the cour<span class=\"_ _0\"></span>se of co<span class=\"_ _0\"></span>nstr<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tion, o<span class=\"_ _0\"></span>n the s<span class=\"_ _0\"></span>ame ba<span class=\"_ _0\"></span>sis as oth<span class=\"_ _0\"></span>er as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of that cl<span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><table class=\"s w2a8 h119\" id=\"_8a754f78-afb1-4942-a7f6-f5fa252f512f\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x55c h38 y31a8 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x613 h38 y31a9 ff2c fs17 fc4 sc0 lse2 wsdd\">Computer<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h38 y31aa ff2c fs17 fc4 sc0 lse8 ws1d6\">Cus<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x390 h38 y31ab ff2c fs17 fc4 sc0 ls7 ws1\">the co<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>se of<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x562 h38 y31ac ff2c fs17 fc4 sc0 ls153 wsf7\">Goodwill<span class=\"_ _3\"></span> </td><td class=\"t m0 x614 h38 y31ad ff2c fs17 fc4 sc0 ls7 ws1\">sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>e </td><td class=\"t m0 x615 h38 y31ae ff2c fs17 fc4 sc0 ls140 ws14e\">relationships<span class=\"_ _295\"> </span></td><td class=\"t m0 x387 h38 y31ae ff2c fs17 fc4 sc0 ls93 ws8f\">Brand name<span class=\"_ _295\"> </span></td><td class=\"t m0 x616 h38 y31ae ff2c fs17 fc4 sc0 ls93 ws8f\">Know-<span class=\"_ _0\"></span>how<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y31af ff2c fs17 fc4 sc0 lse2 wsdd\">construction </td><td class=\"t m0 x225 h38 y31af ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x566 h38 y31b0 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x567 h38 y31b1 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x568 h38 y31b2 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x617 h38 y31b2 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x37c h38 y31b2 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x56a h38 y31b3 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y31b3 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y31b4 ff2a fs7 fc0 sc0 ls25 ws21\">Cost<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31b5 w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x618 y31b5 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x619 y31b5 w2a9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x61a y31b5 w107 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x61b y31b5 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x61c y31b5 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x61d y31b5 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x61e y31b5 w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">36.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b6 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x61f y31b6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x620 y31b6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x621 y31b6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x622 y31b6 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x623 y31b6 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x624 y31b6 w117 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x625 y31b6 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b7 w26a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Reclassi<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x626 y31b7 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x627 y31b7 w17e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x628 y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x629 y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x62a y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x62b y31b7 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x62c y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b8 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y31b8 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x62d y31b8 w2aa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _1\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x62e y31b8 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x26b y31b8 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cc y31b8 w2ab hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x62f y31b8 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x630 y31b8 w1c7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">36.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b9 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x61f y31b9 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x620 y31b9 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x621 y31b9 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x622 y31b9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x623 y31b9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x631 y31b9 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x632 y31b9 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31ba w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x633 y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x634 y31ba w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x635 y31ba w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x636 y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x637 y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y31ba w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x639 y31ba w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31bb w26a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Reclassi<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x626 y31bb w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x63a y31bb w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x63b y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x63c y31bb w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bc y31bb w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x63d y31bb wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x253 y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31bc w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ab y31bc w2ac hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls179 ws18f\">1<span class=\"_ _3\"></span>4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x63e y31bc w2ad hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls16 ws10\">16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x63f y31bc w91 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x640 y31bc w21b hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e5 y31bc w2ae hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y31bc w88 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x642 y31bc w2af hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls90 ws8b\">36.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y31bd ff2a fs7 fc0 sc0 ls10 wsa\">Accumulated amor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sation<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31be w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x643 y31be w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x644 y31be w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x645 y31be w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x646 y31be w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x647 y31be w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x648 y31be w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x649 y31be w2b0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">1<span class=\"_ _3\"></span>6.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31bf w2b1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Amor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ation charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x64a y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64b y31bf w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x64c y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64d y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64e y31bf w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x64f y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x650 y31bf w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc0 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x633 y2fc0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x651 y2fc0 w2b2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _1\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x645 y2fc0 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x646 y2fc0 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x652 y2fc0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x653 y2fc0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x654 y2fc0 w2b3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">18<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc2 w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x633 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x634 y2fc2 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x635 y2fc2 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x636 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x637 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y2fc2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x639 y2fc2 w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3195 w2b1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Amor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ation charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x64a y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64b y3195 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x64c y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64d y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64e y3195 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x64f y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x650 y3195 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31c0 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x655 y31c0 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x656 y31c0 w2b4 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls21 ws1d\">15<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x657 y31c0 w91 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x658 y31c0 w2d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x659 y31c0 w1b0 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x65a y31c0 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x65b y31c0 w2b5 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls24 ws20\">19.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y31c1 ff2a fs7 fc0 sc0 ls10 wsa\">Carr<span class=\"_ _0\"></span>ying amount<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3198 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ab y3198 w2ac hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls179 ws18f\">1<span class=\"_ _3\"></span>4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x65c y3198 w19c hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x65d y3198 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x65e y3198 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x65f y3198 w91 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x660 y3198 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x661 y3198 w2b6 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>7.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y3127 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x662 y3127 w2b7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x663 y3127 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x664 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x665 y3127 w2b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5dc y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x666 y3127 w11c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _1\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y2fb2 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x662 y2fb2 w273 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x667 y2fb2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x668 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x669 y2fb2 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x66a y2fb2 w2b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">20<span class=\"_ _0\"></span>.2<span class=\"_ _295\"> </span></div></td></tr></table>Computer sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>re is an interna<span class=\"_ _0\"></span>lly ge<span class=\"_ _0\"></span>nerated int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>. The ave<span class=\"_ _0\"></span>rage rem<span class=\"_ _0\"></span>aining us<span class=\"_ _0\"></span>eful life is on<span class=\"_ _0\"></span>e year (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: two ye<span class=\"_ _0\"></span>ars).<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has kn<span class=\"_ _0\"></span>ow-<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>w in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of th<span class=\"_ _0\"></span>e hybrid o<span class=\"_ _0\"></span>verm<span class=\"_ _0\"></span>oulding te<span class=\"_ _0\"></span>chno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y for bracket<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he rema<span class=\"_ _0\"></span>ining use<span class=\"_ _0\"></span>ful life of the k<span class=\"_ _0\"></span>now<span class=\"_ _0\"></span>-h<span class=\"_ _0\"></span>ow is<span class=\"_ gs34\"> </span>six<span class=\"_ gs34\"> </span>yea<span class=\"_ _0\"></span>rs (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: seven yea<span class=\"_ _0\"></span>rs). Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed is as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d for impa<span class=\"_ _0\"></span>irment a<span class=\"_ _0\"></span>gains<span class=\"_ _0\"></span>t discounte<span class=\"_ _0\"></span>d future pre<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>xati<span class=\"_ _0\"></span>on cas<span class=\"_ _0\"></span>h flow p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions for t<span class=\"_ _0\"></span>he rele<span class=\"_ _0\"></span>vant C<span class=\"_ _3\"></span>GU (value in use mo<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l). Manag<span class=\"_ _0\"></span>ement ha<span class=\"_ _0\"></span>s prepa<span class=\"_ _0\"></span>red ca<span class=\"_ _0\"></span>sh flow p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions for a f<span class=\"_ _0\"></span>ive<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>year pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d deri<span class=\"_ _0\"></span>ved fro<span class=\"_ _0\"></span>m the busi<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span>s\u2019 24-<span class=\"_ _0\"></span>mont<span class=\"_ _0\"></span>h forec<span class=\"_ _0\"></span>ast an<span class=\"_ _0\"></span>d the five<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>year s<span class=\"_ _0\"></span>trateg<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s are the s<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>e ones us<span class=\"_ _0\"></span>ed for b<span class=\"_ _0\"></span>oth th<span class=\"_ _0\"></span>e going co<span class=\"_ _0\"></span>ncern an<span class=\"_ _0\"></span>d viab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y revi<span class=\"_ _0\"></span>ew<span class=\"_ _0\"></span>s. Fur<span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>er det<span class=\"_ _0\"></span>ails are in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d on pag<span class=\"_ _0\"></span>es 43 to 45. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>e assu<span class=\"_ _0\"></span>mptio<span class=\"_ _0\"></span>ns around vo<span class=\"_ _0\"></span>lume<span class=\"_ _0\"></span>s and sa<span class=\"_ _0\"></span>les pr<span class=\"_ _0\"></span>ices<span class=\"_ _0\"></span>, cost<span class=\"_ _0\"></span>s of manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>ture, ope<span class=\"_ _0\"></span>rating cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s, wor<span class=\"_ _0\"></span>king cap<span class=\"_ _0\"></span>ital m<span class=\"_ _0\"></span>oveme<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>nd cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture. In mea<span class=\"_ _0\"></span>suring th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>ssump<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>, the Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have taken into account: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d deman<span class=\"_ _0\"></span>d in the mar<span class=\"_ _0\"></span>kets and g<span class=\"_ _0\"></span>eo<span class=\"_ _0\"></span>graphi<span class=\"_ _0\"></span>es w<span class=\"_ _0\"></span>ithin wh<span class=\"_ _0\"></span>ich the G<span class=\"_ _0\"></span>roup op<span class=\"_ _0\"></span>erates<span class=\"_ _0\"></span>, includin<span class=\"_ _0\"></span>g indus<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>y tren<span class=\"_ _0\"></span>ds and e<span class=\"_ _0\"></span>xte<span class=\"_ _0\"></span>rnal mar<span class=\"_ _0\"></span>ket foreca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>ope<span class=\"_ _0\"></span>rating prof<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s, bas<span class=\"_ _0\"></span>ed on hi<span class=\"_ _0\"></span>stor<span class=\"_ _0\"></span>ical e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>erie<span class=\"_ _0\"></span>nce of op<span class=\"_ _0\"></span>erating m<span class=\"_ _0\"></span>argins inclu<span class=\"_ _0\"></span>ding chang<span class=\"_ _0\"></span>es to the p<span class=\"_ _0\"></span>rice of raw mate<span class=\"_ _0\"></span>rial and u<span class=\"_ _0\"></span>tilit<span class=\"_ _0\"></span>y cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n volum<span class=\"_ _0\"></span>es;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the timi<span class=\"_ _0\"></span>ng and cos<span class=\"_ _0\"></span>t of majo<span class=\"_ _0\"></span>r cap<span class=\"_ _0\"></span>ital p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>cash co<span class=\"_ _0\"></span>nvers<span class=\"_ _0\"></span>ion, ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n histor<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l rates; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of climate cha<span class=\"_ _0\"></span>nge (s<span class=\"_ _0\"></span>ee be<span class=\"_ _0\"></span>low).<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of clima<span class=\"_ _0\"></span>te change o<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill has be<span class=\"_ _0\"></span>en consi<span class=\"_ _0\"></span>dere<span class=\"_ _0\"></span>d. Th<span class=\"_ _0\"></span>e major<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y of the g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dwill r<span class=\"_ _0\"></span>elates to the acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n of the m<span class=\"_ _0\"></span>onom<span class=\"_ _0\"></span>er supp<span class=\"_ _0\"></span>ly chain. A<span class=\"_ _1\"></span>s with all manufac<span class=\"_ _0\"></span>tur<span class=\"_ _0\"></span>ing areas<span class=\"_ _0\"></span>, the mo<span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>er supp<span class=\"_ _0\"></span>ly chain is b<span class=\"_ _0\"></span>eing as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed for it<span class=\"_ _0\"></span>s impac<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n the pat<span class=\"_ _0\"></span>h to Net Z<span class=\"_ _0\"></span>ero wi<span class=\"_ _0\"></span>th the p<span class=\"_ _0\"></span>otential for d<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>onising an<span class=\"_ _0\"></span>d reduc<span class=\"_ _0\"></span>ing water us<span class=\"_ _0\"></span>age a<span class=\"_ _0\"></span>nd was<span class=\"_ _0\"></span>te. The imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of this on th<span class=\"_ _0\"></span>e proce<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is not yet k<span class=\"_ _0\"></span>now<span class=\"_ _0\"></span>n, but curre<span class=\"_ _0\"></span>nt forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s us<span class=\"_ _0\"></span>ed for th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n of impair<span class=\"_ _0\"></span>ment, s<span class=\"_ _0\"></span>ee b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w<span class=\"_ _3\"></span>, under<span class=\"_ _0\"></span>pin th<span class=\"_ _0\"></span>e carr<span class=\"_ _1\"></span>ying value at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024. This p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion w<span class=\"_ _0\"></span>ill continue to b<span class=\"_ _0\"></span>e mon<span class=\"_ _0\"></span>itored a<span class=\"_ _0\"></span>s the appro<span class=\"_ _0\"></span>ach to de<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>rbo<span class=\"_ _0\"></span>nisat<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e mono<span class=\"_ _0\"></span>mer su<span class=\"_ _0\"></span>pply c<span class=\"_ _0\"></span>hain is deve<span class=\"_ _0\"></span>lop<span class=\"_ _0\"></span>ed to sup<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he Group\u2019s path to N<span class=\"_ _0\"></span>et Zero.<span class=\"_ _295\"> </span>Climate change w<span class=\"_ _0\"></span>ill potenti<span class=\"_ _0\"></span>ally imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t the fu<span class=\"_ _0\"></span>ture forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s of t<span class=\"_ _0\"></span>he Group w<span class=\"_ _0\"></span>hich are u<span class=\"_ _0\"></span>sed for t<span class=\"_ _0\"></span>he aforem<span class=\"_ _0\"></span>entio<span class=\"_ _0\"></span>ned im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent revi<span class=\"_ _0\"></span>ew. The overall imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t on th<span class=\"_ _0\"></span>e revenue o<span class=\"_ _0\"></span>f the Grou<span class=\"_ _0\"></span>p is ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s posi<span class=\"_ _0\"></span>tive, wi<span class=\"_ _0\"></span>th the maj<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he grow<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>h prog<span class=\"_ _0\"></span>rammes suppo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting c<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>on redu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion in en<span class=\"_ _0\"></span>d market<span class=\"_ _0\"></span>s, whi<span class=\"_ _0\"></span>ch will m<span class=\"_ _0\"></span>ore than of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set th<span class=\"_ _0\"></span>e adve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct f<span class=\"_ _0\"></span>rom redu<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions ant<span class=\"_ _0\"></span>icipate<span class=\"_ _0\"></span>d to be see<span class=\"_ _0\"></span>n, for exa<span class=\"_ _0\"></span>mple in O<span class=\"_ _0\"></span>il &amp; Gas an<span class=\"_ _0\"></span>d internal co<span class=\"_ _0\"></span>mbus<span class=\"_ _0\"></span>tion e<span class=\"_ _0\"></span>ngine rel<span class=\"_ _0\"></span>ated ap<span class=\"_ _0\"></span>plica<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e primar<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>dver<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t is e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to be se<span class=\"_ _0\"></span>en in c<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>on pric<span class=\"_ _0\"></span>ing and th<span class=\"_ _0\"></span>e cost of u<span class=\"_ _0\"></span>sing gre<span class=\"_ _0\"></span>ener en<span class=\"_ _0\"></span>ergy s<span class=\"_ _0\"></span>ources<span class=\"_ _0\"></span>. T<span class=\"_ _3\"></span>o refle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t this in the im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent rev<span class=\"_ _0\"></span>iew an am<span class=\"_ _0\"></span>ount of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0m in 2026 and \u00a320m in 2027 (growi<span class=\"_ _0\"></span>ng by inflati<span class=\"_ _0\"></span>on the<span class=\"_ _0\"></span>reaf<span class=\"_ _0\"></span>ter) has be<span class=\"_ _0\"></span>en inclu<span class=\"_ _0\"></span>ded in t<span class=\"_ _0\"></span>he sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r the se<span class=\"_ _0\"></span>nsiti<span class=\"_ _0\"></span>vit<span class=\"_ _0\"></span>y analy<span class=\"_ _0\"></span>sis supp<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g the imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt revi<span class=\"_ _0\"></span>ew. Furth<span class=\"_ _0\"></span>er det<span class=\"_ _0\"></span>ail of this i<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ed in the Su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ainabilit<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t st<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ting on p<span class=\"_ _0\"></span>age 4<span class=\"_ _0\"></span>6.<span class=\"_ _295\"> </span>The s<span class=\"_ _0\"></span>ensit<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>ty a<span class=\"_ _0\"></span>naly<span class=\"_ _0\"></span>sis pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forme<span class=\"_ _0\"></span>d as par<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he via<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sme<span class=\"_ _0\"></span>nt on the CGUs of the Group d<span class=\"_ _0\"></span>emon<span class=\"_ _0\"></span>strate<span class=\"_ _0\"></span>d a suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent leve<span class=\"_ _0\"></span>l of headr<span class=\"_ _0\"></span>oom as noted below; theref<span class=\"_ _3\"></span>ore,<span class=\"_ _3\"></span> no specific adjustments or impairments hav<span class=\"_ _3\"></span>e been made.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has t<span class=\"_ _0\"></span>wo CGUs, Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tions a<span class=\"_ _0\"></span>nd Me<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>al, which a<span class=\"_ _0\"></span>re the small<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ident<span class=\"_ _0\"></span>ifiab<span class=\"_ _0\"></span>le ind<span class=\"_ _0\"></span>epe<span class=\"_ _0\"></span>ndent gr<span class=\"_ _0\"></span>oups of as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts t<span class=\"_ _0\"></span>hat gene<span class=\"_ _0\"></span>rate cas<span class=\"_ _0\"></span>h inflow<span class=\"_ _0\"></span>s that are la<span class=\"_ _0\"></span>rgel<span class=\"_ _0\"></span>y inde<span class=\"_ _0\"></span>pend<span class=\"_ _0\"></span>ent of th<span class=\"_ _0\"></span>e cash inf<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s from oth<span class=\"_ _0\"></span>er ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s or gro<span class=\"_ _0\"></span>ups of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>re ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s are<span class=\"_ gs34\"> </span>share<span class=\"_ _0\"></span>d bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the t<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>o C<span class=\"_ _3\"></span>GUs, a reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nment of th<span class=\"_ _0\"></span>ese i<span class=\"_ _0\"></span>s made for t<span class=\"_ _0\"></span>he pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>e of the imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent cal<span class=\"_ _0\"></span>culatio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is spli<span class=\"_ _0\"></span>t bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en th<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>wo C<span class=\"_ _3\"></span>GUs: Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>.8m (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mber 2023: \u00a31<span class=\"_ _5\"></span>2.8m) and M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al \u00a31<span class=\"_ _5\"></span>.5m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 202<span class=\"_ _0\"></span>3: \u00a31<span class=\"_ _3\"></span>.5m)<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill and oth<span class=\"_ _0\"></span>er intan<span class=\"_ _0\"></span>gible a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts t<span class=\"_ _0\"></span>hat relate to th<span class=\"_ _0\"></span>e Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns C<span class=\"_ _3\"></span>GU include p<span class=\"_ _0\"></span>revio<span class=\"_ _0\"></span>us acquisi<span class=\"_ _0\"></span>tions t<span class=\"_ _0\"></span>hat have be<span class=\"_ _0\"></span>en fully<span class=\"_ gs34\"> </span>integ<span class=\"_ _0\"></span>rated. T<span class=\"_ _0\"></span>he busin<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>es a<span class=\"_ _0\"></span>cquired g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>hav<span class=\"_ _0\"></span>e the pote<span class=\"_ _0\"></span>ntial to ge<span class=\"_ _0\"></span>nerate reve<span class=\"_ _0\"></span>nue acro<span class=\"_ _0\"></span>ss all Su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tions g<span class=\"_ _0\"></span>eo<span class=\"_ _0\"></span>graphi<span class=\"_ _0\"></span>es and<span class=\"_ gs34\"> </span>market<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>The l<span class=\"_ _0\"></span>ong<span class=\"_ _0\"></span>-ter<span class=\"_ _0\"></span>m average g<span class=\"_ _0\"></span>row<span class=\"_ _0\"></span>th rate us<span class=\"_ _0\"></span>ed was 2.0% (F<span class=\"_ _0\"></span>Y 2023: 2.0%<span class=\"_ _5\"></span>) w<span class=\"_ _0\"></span>hich refl<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the l<span class=\"_ _0\"></span>ong<span class=\"_ _0\"></span>-term inf<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n rates in th<span class=\"_ _0\"></span>e main terr<span class=\"_ _0\"></span>itori<span class=\"_ _0\"></span>es with<span class=\"_ _0\"></span>in which t<span class=\"_ _0\"></span>he Group o<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rates and th<span class=\"_ _0\"></span>e risk-adjus<span class=\"_ _0\"></span>ted pre<span class=\"_ _0\"></span>-t<span class=\"_ _0\"></span>ax d<span class=\"_ _0\"></span>iscount rate wa<span class=\"_ _0\"></span>s 9.6<span class=\"_ _3\"></span>% (F<span class=\"_ _0\"></span>Y 2023: 1<span class=\"_ _3\"></span>0.<span class=\"_ _3\"></span>7%<span class=\"_ _5\"></span>). Th<span class=\"_ _0\"></span>e impair<span class=\"_ _0\"></span>ment te<span class=\"_ _0\"></span>st resu<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>s in more th<span class=\"_ _0\"></span>an 1<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>0% headro<span class=\"_ _0\"></span>om in the b<span class=\"_ _0\"></span>ase s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o (F<span class=\"_ _0\"></span>Y 2023: more tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>00% he<span class=\"_ _0\"></span>adro<span class=\"_ _0\"></span>om). In addit<span class=\"_ _0\"></span>ion, a numb<span class=\"_ _0\"></span>er of s<span class=\"_ _0\"></span>ensiti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, in<span class=\"_ _0\"></span>corp<span class=\"_ _0\"></span>orating rever<span class=\"_ _0\"></span>se s<span class=\"_ _0\"></span>ensiti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med in<span class=\"_ _0\"></span>cluding in<span class=\"_ _0\"></span>creasin<span class=\"_ _0\"></span>g the dis<span class=\"_ _0\"></span>count rate by 20%, removing b<span class=\"_ _0\"></span>oth th<span class=\"_ _0\"></span>e grow<span class=\"_ _0\"></span>th t<span class=\"_ _0\"></span>hrough th<span class=\"_ _0\"></span>e stra<span class=\"_ _0\"></span>tegy per<span class=\"_ _0\"></span>iod an<span class=\"_ _0\"></span>d the ter<span class=\"_ _0\"></span>minal grow<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>h rate and th<span class=\"_ _0\"></span>e aforeme<span class=\"_ _0\"></span>ntion<span class=\"_ _0\"></span>ed pote<span class=\"_ _0\"></span>ntial imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of climate chan<span class=\"_ _0\"></span>ge, with t<span class=\"_ _0\"></span>he resul<span class=\"_ _0\"></span>ts in<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ating that a reaso<span class=\"_ _0\"></span>nabl<span class=\"_ _0\"></span>y pos<span class=\"_ _0\"></span>sibl<span class=\"_ _0\"></span>e change in key as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons wou<span class=\"_ _0\"></span>ld not resu<span class=\"_ _0\"></span>lt in an impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt of goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill or oth<span class=\"_ _0\"></span>er intan<span class=\"_ _0\"></span>gible<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Research &amp;<span class=\"_ _3\"></span> Dev<span class=\"_ _3\"></span>elopment<span class=\"_ _295\"> </span>Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nditure o<span class=\"_ _0\"></span>n rese<span class=\"_ _0\"></span>arch ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aken with t<span class=\"_ _0\"></span>he pros<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>t of g<span class=\"_ _0\"></span>aining ne<span class=\"_ _0\"></span>w scie<span class=\"_ _0\"></span>ntific o<span class=\"_ _0\"></span>r techni<span class=\"_ _0\"></span>cal kn<span class=\"_ _0\"></span>owl<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e and und<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anding, is<span class=\"_ gs34\"> </span>reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent as an e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse as in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Devel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement a<span class=\"_ _0\"></span>s an ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e as incur<span class=\"_ _0\"></span>red unl<span class=\"_ _0\"></span>ess i<span class=\"_ _0\"></span>t mee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>ll the cr<span class=\"_ _0\"></span>iteria to b<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sed unde<span class=\"_ _0\"></span>r IA<span class=\"_ _0\"></span>S 3<span class=\"_ _0\"></span>8 \u2013 Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing techni<span class=\"_ _0\"></span>cal fea<span class=\"_ _0\"></span>sibilit<span class=\"_ _0\"></span>y of co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>ting the a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et, intenti<span class=\"_ _0\"></span>on to comp<span class=\"_ _0\"></span>lete, prob<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y of fu<span class=\"_ _0\"></span>ture econ<span class=\"_ _0\"></span>omic b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s, the avai<span class=\"_ _0\"></span>labilit<span class=\"_ _0\"></span>y of re<span class=\"_ _0\"></span>source<span class=\"_ _0\"></span>s to compl<span class=\"_ _0\"></span>ete and th<span class=\"_ _0\"></span>e abilit<span class=\"_ _0\"></span>y to re<span class=\"_ _0\"></span>liabl<span class=\"_ _0\"></span>y measure e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>ted to the d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Res<span class=\"_ _0\"></span>earch &amp; De<span class=\"_ _0\"></span>velop<span class=\"_ _0\"></span>ment e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditure of \u00a31<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>.5m (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>8.6m) was ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>ed to the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment in th<span class=\"_ _0\"></span>e year wi<span class=\"_ _0\"></span>thin s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, marketing an<span class=\"_ _0\"></span>d adminis<span class=\"_ _0\"></span>trati<span class=\"_ _0\"></span>ve ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es. N<span class=\"_ _0\"></span>o de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>pment e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditu<span class=\"_ _0\"></span>re was ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d (F<span class=\"_ _0\"></span>Y 2023: \u00a3nil) as the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s consid<span class=\"_ _0\"></span>er th<span class=\"_ _0\"></span>ere is insuf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent evi<span class=\"_ _0\"></span>dence ava<span class=\"_ _0\"></span>ilabl<span class=\"_ _0\"></span>e that the cr<span class=\"_ _0\"></span>iteria hav<span class=\"_ _0\"></span>e bee<span class=\"_ _0\"></span>n met for t<span class=\"_ _0\"></span>he reas<span class=\"_ _0\"></span>ons note<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has th<span class=\"_ _0\"></span>e intentio<span class=\"_ _0\"></span>n and res<span class=\"_ _0\"></span>ources to co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>te the proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>ing unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taken, alo<span class=\"_ _0\"></span>ng wit<span class=\"_ _0\"></span>h the ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y to accuratel<span class=\"_ _0\"></span>y mea<span class=\"_ _0\"></span>sure at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tabl<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture. Th<span class=\"_ _0\"></span>erefore, whil<span class=\"_ _0\"></span>st th<span class=\"_ _0\"></span>ese cr<span class=\"_ _0\"></span>iteria a<span class=\"_ _0\"></span>re met, t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sme<span class=\"_ _0\"></span>nt of the tec<span class=\"_ _0\"></span>hnical fe<span class=\"_ _0\"></span>asibilit<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>nd future e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic be<span class=\"_ _0\"></span>nefit<span class=\"_ _0\"></span>s is<span class=\"_ gs34\"> </span>more d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ficult<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>For M<span class=\"_ _0\"></span>edi<span class=\"_ _0\"></span>cal<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed de<span class=\"_ _0\"></span>velop<span class=\"_ _0\"></span>ment pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>ere are s<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>t re<span class=\"_ _0\"></span>gulator<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>pproval<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re require<span class=\"_ _0\"></span>d to be obt<span class=\"_ _0\"></span>aine<span class=\"_ _0\"></span>d befo<span class=\"_ _0\"></span>re a new pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t ca<span class=\"_ _0\"></span>n be bro<span class=\"_ _0\"></span>ught to market. Pr<span class=\"_ _0\"></span>ior to th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>pprova<span class=\"_ _0\"></span>ls a var<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g deg<span class=\"_ _0\"></span>ree of clini<span class=\"_ _0\"></span>cal tr<span class=\"_ _0\"></span>ials ne<span class=\"_ _0\"></span>ed to be un<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aken, many of whi<span class=\"_ _0\"></span>ch are multi<span class=\"_ _0\"></span>-y<span class=\"_ _0\"></span>ear in leng<span class=\"_ _0\"></span>th. Th<span class=\"_ _0\"></span>e vast m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture is in<span class=\"_ _0\"></span>curred u<span class=\"_ _0\"></span>p to the po<span class=\"_ _0\"></span>int of regula<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval; howeve<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, the outcome c<span class=\"_ _0\"></span>annot b<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>ered pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le until ap<span class=\"_ _0\"></span>proval is o<span class=\"_ _0\"></span>bta<span class=\"_ _0\"></span>ined. W<span class=\"_ _0\"></span>ith<span class=\"_ _0\"></span>out ap<span class=\"_ _0\"></span>proval th<span class=\"_ _0\"></span>e Group or i<span class=\"_ _0\"></span>ts c<span class=\"_ _0\"></span>ustom<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s cannot s<span class=\"_ _0\"></span>ell a M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t. Even w<span class=\"_ _0\"></span>ith regulato<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval, market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on remains u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>in and th<span class=\"_ _0\"></span>erefore th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia for ca<span class=\"_ _0\"></span>pita<span class=\"_ _0\"></span>lisat<span class=\"_ _0\"></span>ion is rare<span class=\"_ _0\"></span>ly me<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span>Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>pment pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s t<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>pica<span class=\"_ _0\"></span>lly do n<span class=\"_ _0\"></span>ot have the s<span class=\"_ _0\"></span>ame s<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span>ct re<span class=\"_ _0\"></span>gulator<span class=\"_ _1\"></span>y approvals; howe<span class=\"_ _0\"></span>ver<span class=\"_ _3\"></span>, they are of<span class=\"_ _0\"></span>ten subje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t to rigo<span class=\"_ _0\"></span>rous quali<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd tes<span class=\"_ _0\"></span>ting pro<span class=\"_ _0\"></span>gramme<span class=\"_ _0\"></span>s, of<span class=\"_ _0\"></span>ten over a su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ained p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od of tim<span class=\"_ _0\"></span>e. Ex<span class=\"_ _0\"></span>ample<span class=\"_ _0\"></span>s of this inc<span class=\"_ _0\"></span>lude we<span class=\"_ _0\"></span>ar tes<span class=\"_ _0\"></span>ting with<span class=\"_ _0\"></span>in Automot<span class=\"_ _0\"></span>ive, Aeros<span class=\"_ _0\"></span>pace an<span class=\"_ _0\"></span>d Energy &amp; I<span class=\"_ _0\"></span>ndus<span class=\"_ _0\"></span>trial. P<span class=\"_ _0\"></span>otential cu<span class=\"_ _0\"></span>stom<span class=\"_ _0\"></span>ers a<span class=\"_ _0\"></span>re also of<span class=\"_ _0\"></span>ten te<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>ng multip<span class=\"_ _0\"></span>le so<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns at the s<span class=\"_ _0\"></span>ame t<span class=\"_ _0\"></span>ime wi<span class=\"_ _0\"></span>th a<span class=\"_ gs34\"> </span>vie<span class=\"_ _0\"></span>w to sele<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ting on<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing the te<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>/qualifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on pro<span class=\"_ _0\"></span>gramme. A<span class=\"_ _0\"></span>s a re<span class=\"_ _0\"></span>sult it is o<span class=\"_ _0\"></span>nly wh<span class=\"_ _0\"></span>en a succes<span class=\"_ _0\"></span>sful o<span class=\"_ _0\"></span>utcome to th<span class=\"_ _0\"></span>e tes<span class=\"_ _0\"></span>ting<span class=\"_ _0\"></span>/<span class=\"_ _295\"> </span>qualifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on pro<span class=\"_ _0\"></span>gramme<span class=\"_ _0\"></span>s is achi<span class=\"_ _0\"></span>eved tha<span class=\"_ _0\"></span>t technic<span class=\"_ _0\"></span>al feasi<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y is rea<span class=\"_ _0\"></span>ched a<span class=\"_ _0\"></span>nd market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on be<span class=\"_ _0\"></span>come<span class=\"_ _0\"></span>s the key ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment. At thi<span class=\"_ _0\"></span>s point<span class=\"_ _0\"></span>, whils<span class=\"_ _0\"></span>t market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on risk re<span class=\"_ _0\"></span>mains, th<span class=\"_ _0\"></span>e vast m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture has b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n incurre<span class=\"_ _0\"></span>d and ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nsed.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-493": {
   "value": "10. In<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ngi<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dwill<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill aris<span class=\"_ _0\"></span>ing on the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>s alloc<span class=\"_ _0\"></span>ated, at a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion, to the c<span class=\"_ _0\"></span>ash<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>neratin<span class=\"_ _0\"></span>g unit<span class=\"_ _0\"></span>s (\u2018C<span class=\"_ _5\"></span>GU<span class=\"_ _0\"></span>s\u2019) that are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to<span class=\"_ gs34\"> </span>bene<span class=\"_ _0\"></span>fit from t<span class=\"_ _0\"></span>hat busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinati<span class=\"_ _0\"></span>on.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is s<span class=\"_ _0\"></span>tated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ny accumulate<span class=\"_ _0\"></span>d impair<span class=\"_ _0\"></span>ment lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is not amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed but is te<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>d annually for i<span class=\"_ _0\"></span>mpair<span class=\"_ _0\"></span>ment. Any<span class=\"_ gs34\"> </span>imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt provis<span class=\"_ _0\"></span>ions that a<span class=\"_ _0\"></span>rose d<span class=\"_ _0\"></span>uring imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>ting woul<span class=\"_ _0\"></span>d not be re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>In res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ct of a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ions pr<span class=\"_ _0\"></span>ior to 1 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 200<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dwil<span class=\"_ _0\"></span>l is includ<span class=\"_ _0\"></span>ed on th<span class=\"_ _0\"></span>e basis of i<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>med co<span class=\"_ _0\"></span>st, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the net a<span class=\"_ _0\"></span>mount record<span class=\"_ _0\"></span>ed pre<span class=\"_ _0\"></span>viou<span class=\"_ _0\"></span>sly und<span class=\"_ _0\"></span>er UK G<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>AP<span class=\"_ _1e\"></span>. I<span class=\"_ _0\"></span>n resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>ons that have o<span class=\"_ _0\"></span>ccurre<span class=\"_ _0\"></span>d since 1 O<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>ood<span class=\"_ _0\"></span>will re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e acquisit<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d the fair valu<span class=\"_ _0\"></span>e of the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s, li<span class=\"_ _0\"></span>abiliti<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt liabilit<span class=\"_ _0\"></span>ies a<span class=\"_ _0\"></span>cquired.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is tes<span class=\"_ _0\"></span>ted annua<span class=\"_ _0\"></span>lly for imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent by reference to t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d future ca<span class=\"_ _0\"></span>sh flo<span class=\"_ _0\"></span>ws of th<span class=\"_ _0\"></span>e releva<span class=\"_ _0\"></span>nt C<span class=\"_ _3\"></span>GU, discounted to the<span class=\"_ _0\"></span>ir pres<span class=\"_ _0\"></span>ent value us<span class=\"_ _0\"></span>ing risk-adjus<span class=\"_ _0\"></span>ted dis<span class=\"_ _0\"></span>count fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s to give it<span class=\"_ _0\"></span>s valu<span class=\"_ _0\"></span>e in use. A C<span class=\"_ _3\"></span>GU is the smal<span class=\"_ _0\"></span>les<span class=\"_ _0\"></span>t ide<span class=\"_ _0\"></span>ntifiab<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set gro<span class=\"_ _0\"></span>up that g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>s cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s that are lar<span class=\"_ _0\"></span>gely i<span class=\"_ _0\"></span>ndep<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>ent from ot<span class=\"_ _0\"></span>her as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and g<span class=\"_ _0\"></span>roups<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>re recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d if the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt of the C<span class=\"_ _3\"></span>GU to whic<span class=\"_ _0\"></span>h goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill has b<span class=\"_ _0\"></span>een all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ated exce<span class=\"_ _0\"></span>eds it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le value (the highe<span class=\"_ _0\"></span>r of value in us<span class=\"_ _0\"></span>e and fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell) a<span class=\"_ _0\"></span>nd are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>Other intangible assets<span class=\"_ _295\"> </span>Ot<span class=\"_ _0\"></span>her inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are st<span class=\"_ _0\"></span>ated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ccumulated a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on and any p<span class=\"_ _0\"></span>rovisi<span class=\"_ _0\"></span>ons for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt. Th<span class=\"_ _0\"></span>e cost of a<span class=\"_ _0\"></span>n internall<span class=\"_ _0\"></span>y gene<span class=\"_ _0\"></span>rated int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s all dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y to cre<span class=\"_ _0\"></span>ate, produce a<span class=\"_ _0\"></span>nd prep<span class=\"_ _0\"></span>are the a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t to be ca<span class=\"_ _0\"></span>pabl<span class=\"_ _0\"></span>e of ope<span class=\"_ _0\"></span>rating in th<span class=\"_ _0\"></span>e manner inte<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d by manage<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s acquire<span class=\"_ _0\"></span>d in a materia<span class=\"_ _0\"></span>l busine<span class=\"_ _0\"></span>ss com<span class=\"_ _0\"></span>binati<span class=\"_ _0\"></span>on is the fair value as at t<span class=\"_ _0\"></span>he date of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on. O<span class=\"_ _0\"></span>ther int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt only w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>ere is an ind<span class=\"_ _0\"></span>icat<span class=\"_ _0\"></span>ion that t<span class=\"_ _0\"></span>hey mig<span class=\"_ _0\"></span>ht be imp<span class=\"_ _0\"></span>aired. T<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>fe and amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>isat<span class=\"_ _0\"></span>ion m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d are revi<span class=\"_ _0\"></span>ewe<span class=\"_ _0\"></span>d at the end o<span class=\"_ _0\"></span>f each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g per<span class=\"_ _0\"></span>iod, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of any chang<span class=\"_ _0\"></span>es in es<span class=\"_ _0\"></span>timate b<span class=\"_ _0\"></span>eing a<span class=\"_ _0\"></span>ccounted for on a p<span class=\"_ _0\"></span>rosp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s not yet re<span class=\"_ _0\"></span>ady for us<span class=\"_ _0\"></span>e are not a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed bu<span class=\"_ _0\"></span>t are subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to annual imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent revi<span class=\"_ _0\"></span>ews<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Amortisation<span class=\"_ _295\"> </span>Amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n is charge<span class=\"_ _0\"></span>d to sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s in the inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent over t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timated u<span class=\"_ _0\"></span>seful e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic lives<span class=\"_ _3\"></span> as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _295\"> </span>Computer sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>re   <span class=\"_ _125\"> </span>3<span class=\"_ _0\"></span>\u20137 years st<span class=\"_ _0\"></span>raight line<span class=\"_ _295\"> </span>C<span class=\"_ _3\"></span>ustomer relations<span class=\"_ _3\"></span>hips <span class=\"_ _122\"> </span>1<span class=\"_ _3\"></span>0 years systematic<span class=\"_ _295\"> </span>Brand nam<span class=\"_ _0\"></span>e <span class=\"_ _4c\"> </span> <span class=\"_ _125\"> </span>5 year<span class=\"_ _0\"></span>s sy<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>matic<span class=\"_ _295\"> </span>Know-<span class=\"_ _0\"></span>how <span class=\"_ _e7\"> </span> <span class=\"_ _75\"> </span>10 years straight line<span class=\"_ _295\"> </span>Amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n on ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as in th<span class=\"_ _0\"></span>e cour<span class=\"_ _0\"></span>se of cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion com<span class=\"_ _0\"></span>mence<span class=\"_ _0\"></span>s whe<span class=\"_ _0\"></span>n the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>ady for t<span class=\"_ _0\"></span>heir inten<span class=\"_ _0\"></span>ded us<span class=\"_ _0\"></span>e, the po<span class=\"_ _0\"></span>int at whic<span class=\"_ _0\"></span>h they are re<span class=\"_ _0\"></span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed from a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the cour<span class=\"_ _0\"></span>se of co<span class=\"_ _0\"></span>nstr<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tion, o<span class=\"_ _0\"></span>n the s<span class=\"_ _0\"></span>ame ba<span class=\"_ _0\"></span>sis as oth<span class=\"_ _0\"></span>er as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of that cl<span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><table class=\"s w2a8 h119\" id=\"_8a754f78-afb1-4942-a7f6-f5fa252f512f\"><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x55c h38 y31a8 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x613 h38 y31a9 ff2c fs17 fc4 sc0 lse2 wsdd\">Computer<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h38 y31aa ff2c fs17 fc4 sc0 lse8 ws1d6\">Cus<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>om<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x390 h38 y31ab ff2c fs17 fc4 sc0 ls7 ws1\">the co<span class=\"_ _0\"></span>ur<span class=\"_ _0\"></span>se of<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x562 h38 y31ac ff2c fs17 fc4 sc0 ls153 wsf7\">Goodwill<span class=\"_ _3\"></span> </td><td class=\"t m0 x614 h38 y31ad ff2c fs17 fc4 sc0 ls7 ws1\">sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>e </td><td class=\"t m0 x615 h38 y31ae ff2c fs17 fc4 sc0 ls140 ws14e\">relationships<span class=\"_ _295\"> </span></td><td class=\"t m0 x387 h38 y31ae ff2c fs17 fc4 sc0 ls93 ws8f\">Brand name<span class=\"_ _295\"> </span></td><td class=\"t m0 x616 h38 y31ae ff2c fs17 fc4 sc0 ls93 ws8f\">Know-<span class=\"_ _0\"></span>how<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y31af ff2c fs17 fc4 sc0 lse2 wsdd\">construction </td><td class=\"t m0 x225 h38 y31af ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x566 h38 y31b0 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x567 h38 y31b1 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x568 h38 y31b2 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x617 h38 y31b2 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x37c h38 y31b2 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x56a h38 y31b3 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y31b3 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y31b4 ff2a fs7 fc0 sc0 ls25 ws21\">Cost<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31b5 w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x618 y31b5 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x619 y31b5 w2a9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x61a y31b5 w107 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x61b y31b5 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x61c y31b5 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x61d y31b5 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x61e y31b5 w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">36.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b6 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x61f y31b6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x620 y31b6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x621 y31b6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x622 y31b6 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x623 y31b6 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x624 y31b6 w117 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x625 y31b6 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b7 w26a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Reclassi<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x626 y31b7 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x627 y31b7 w17e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x628 y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x629 y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x62a y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x62b y31b7 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x62c y31b7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b8 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y31b8 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x62d y31b8 w2aa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _1\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x62e y31b8 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x26b y31b8 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5cc y31b8 w2ab hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x62f y31b8 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x630 y31b8 w1c7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">36.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b9 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x61f y31b9 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x620 y31b9 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x621 y31b9 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x622 y31b9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x623 y31b9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x631 y31b9 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x632 y31b9 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31ba w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x633 y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x634 y31ba w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x635 y31ba w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x636 y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x637 y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y31ba w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x639 y31ba w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31bb w26a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Reclassi<span class=\"_ _0\"></span>ficati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x626 y31bb w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x63a y31bb w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x63b y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x63c y31bb w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bc y31bb w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x63d y31bb wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x253 y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31bc w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ab y31bc w2ac hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls179 ws18f\">1<span class=\"_ _3\"></span>4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x63e y31bc w2ad hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls16 ws10\">16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x63f y31bc w91 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x640 y31bc w21b hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e5 y31bc w2ae hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y31bc w88 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x642 y31bc w2af hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls90 ws8b\">36.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y31bd ff2a fs7 fc0 sc0 ls10 wsa\">Accumulated amor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sation<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31be w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x643 y31be w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x644 y31be w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x645 y31be w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x646 y31be w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x647 y31be w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x648 y31be w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x649 y31be w2b0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">1<span class=\"_ _3\"></span>6.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31bf w2b1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Amor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ation charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x64a y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64b y31bf w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x64c y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64d y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64e y31bf w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x64f y31bf w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x650 y31bf w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc0 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x633 y2fc0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x651 y2fc0 w2b2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _1\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x645 y2fc0 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x646 y2fc0 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x652 y2fc0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x653 y2fc0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x654 y2fc0 w2b3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">18<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc2 w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x633 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x634 y2fc2 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x635 y2fc2 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x636 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x637 y2fc2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y2fc2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x639 y2fc2 w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3195 w2b1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls19 ws4f\">Amor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ation charge<span class=\"_ _295\"> </span></div></td><td class=\"c n x64a y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64b y3195 w289 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x64c y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64d y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x64e y3195 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x64f y3195 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x650 y3195 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31c0 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x655 y31c0 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x656 y31c0 w2b4 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls21 ws1d\">15<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x657 y31c0 w91 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x658 y31c0 w2d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x659 y31c0 w1b0 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x65a y31c0 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x65b y31c0 w2b5 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls24 ws20\">19.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y31c1 ff2a fs7 fc0 sc0 ls10 wsa\">Carr<span class=\"_ _0\"></span>ying amount<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3198 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ab y3198 w2ac hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls179 ws18f\">1<span class=\"_ _3\"></span>4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x65c y3198 w19c hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x65d y3198 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x65e y3198 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x65f y3198 w91 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbd wsd1\">1.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x660 y3198 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x661 y3198 w2b6 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>7.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y3127 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x662 y3127 w2b7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x663 y3127 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x664 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x665 y3127 w2b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x5dc y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x666 y3127 w11c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _1\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x5f5 y2fb2 w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x662 y2fb2 w273 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x667 y2fb2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x668 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x669 y2fb2 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x66a y2fb2 w2b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">20<span class=\"_ _0\"></span>.2<span class=\"_ _295\"> </span></div></td></tr></table>Computer sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>re is an interna<span class=\"_ _0\"></span>lly ge<span class=\"_ _0\"></span>nerated int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>. The ave<span class=\"_ _0\"></span>rage rem<span class=\"_ _0\"></span>aining us<span class=\"_ _0\"></span>eful life is on<span class=\"_ _0\"></span>e year (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: two ye<span class=\"_ _0\"></span>ars).<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has kn<span class=\"_ _0\"></span>ow-<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>w in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of th<span class=\"_ _0\"></span>e hybrid o<span class=\"_ _0\"></span>verm<span class=\"_ _0\"></span>oulding te<span class=\"_ _0\"></span>chno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y for bracket<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he rema<span class=\"_ _0\"></span>ining use<span class=\"_ _0\"></span>ful life of the k<span class=\"_ _0\"></span>now<span class=\"_ _0\"></span>-h<span class=\"_ _0\"></span>ow is<span class=\"_ gs34\"> </span>six<span class=\"_ gs34\"> </span>yea<span class=\"_ _0\"></span>rs (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: seven yea<span class=\"_ _0\"></span>rs). Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed is as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d for impa<span class=\"_ _0\"></span>irment a<span class=\"_ _0\"></span>gains<span class=\"_ _0\"></span>t discounte<span class=\"_ _0\"></span>d future pre<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>xati<span class=\"_ _0\"></span>on cas<span class=\"_ _0\"></span>h flow p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions for t<span class=\"_ _0\"></span>he rele<span class=\"_ _0\"></span>vant C<span class=\"_ _3\"></span>GU (value in use mo<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l). Manag<span class=\"_ _0\"></span>ement ha<span class=\"_ _0\"></span>s prepa<span class=\"_ _0\"></span>red ca<span class=\"_ _0\"></span>sh flow p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions for a f<span class=\"_ _0\"></span>ive<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>year pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d deri<span class=\"_ _0\"></span>ved fro<span class=\"_ _0\"></span>m the busi<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span>s\u2019 24-<span class=\"_ _0\"></span>mont<span class=\"_ _0\"></span>h forec<span class=\"_ _0\"></span>ast an<span class=\"_ _0\"></span>d the five<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>year s<span class=\"_ _0\"></span>trateg<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s are the s<span class=\"_ _0\"></span>am<span class=\"_ _0\"></span>e ones us<span class=\"_ _0\"></span>ed for b<span class=\"_ _0\"></span>oth th<span class=\"_ _0\"></span>e going co<span class=\"_ _0\"></span>ncern an<span class=\"_ _0\"></span>d viab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y revi<span class=\"_ _0\"></span>ew<span class=\"_ _0\"></span>s. Fur<span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>er det<span class=\"_ _0\"></span>ails are in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d on pag<span class=\"_ _0\"></span>es 43 to 45. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>e assu<span class=\"_ _0\"></span>mptio<span class=\"_ _0\"></span>ns around vo<span class=\"_ _0\"></span>lume<span class=\"_ _0\"></span>s and sa<span class=\"_ _0\"></span>les pr<span class=\"_ _0\"></span>ices<span class=\"_ _0\"></span>, cost<span class=\"_ _0\"></span>s of manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>ture, ope<span class=\"_ _0\"></span>rating cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s, wor<span class=\"_ _0\"></span>king cap<span class=\"_ _0\"></span>ital m<span class=\"_ _0\"></span>oveme<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>nd cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture. In mea<span class=\"_ _0\"></span>suring th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>ssump<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>, the Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have taken into account: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d deman<span class=\"_ _0\"></span>d in the mar<span class=\"_ _0\"></span>kets and g<span class=\"_ _0\"></span>eo<span class=\"_ _0\"></span>graphi<span class=\"_ _0\"></span>es w<span class=\"_ _0\"></span>ithin wh<span class=\"_ _0\"></span>ich the G<span class=\"_ _0\"></span>roup op<span class=\"_ _0\"></span>erates<span class=\"_ _0\"></span>, includin<span class=\"_ _0\"></span>g indus<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>y tren<span class=\"_ _0\"></span>ds and e<span class=\"_ _0\"></span>xte<span class=\"_ _0\"></span>rnal mar<span class=\"_ _0\"></span>ket foreca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>ope<span class=\"_ _0\"></span>rating prof<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s, bas<span class=\"_ _0\"></span>ed on hi<span class=\"_ _0\"></span>stor<span class=\"_ _0\"></span>ical e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>erie<span class=\"_ _0\"></span>nce of op<span class=\"_ _0\"></span>erating m<span class=\"_ _0\"></span>argins inclu<span class=\"_ _0\"></span>ding chang<span class=\"_ _0\"></span>es to the p<span class=\"_ _0\"></span>rice of raw mate<span class=\"_ _0\"></span>rial and u<span class=\"_ _0\"></span>tilit<span class=\"_ _0\"></span>y cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n volum<span class=\"_ _0\"></span>es;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the timi<span class=\"_ _0\"></span>ng and cos<span class=\"_ _0\"></span>t of majo<span class=\"_ _0\"></span>r cap<span class=\"_ _0\"></span>ital p<span class=\"_ _0\"></span>roje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>cash co<span class=\"_ _0\"></span>nvers<span class=\"_ _0\"></span>ion, ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n histor<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l rates; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of climate cha<span class=\"_ _0\"></span>nge (s<span class=\"_ _0\"></span>ee be<span class=\"_ _0\"></span>low).<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of clima<span class=\"_ _0\"></span>te change o<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill has be<span class=\"_ _0\"></span>en consi<span class=\"_ _0\"></span>dere<span class=\"_ _0\"></span>d. Th<span class=\"_ _0\"></span>e major<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y of the g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dwill r<span class=\"_ _0\"></span>elates to the acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n of the m<span class=\"_ _0\"></span>onom<span class=\"_ _0\"></span>er supp<span class=\"_ _0\"></span>ly chain. A<span class=\"_ _1\"></span>s with all manufac<span class=\"_ _0\"></span>tur<span class=\"_ _0\"></span>ing areas<span class=\"_ _0\"></span>, the mo<span class=\"_ _0\"></span>nom<span class=\"_ _0\"></span>er supp<span class=\"_ _0\"></span>ly chain is b<span class=\"_ _0\"></span>eing as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed for it<span class=\"_ _0\"></span>s impac<span class=\"_ _0\"></span>t o<span class=\"_ _0\"></span>n the pat<span class=\"_ _0\"></span>h to Net Z<span class=\"_ _0\"></span>ero wi<span class=\"_ _0\"></span>th the p<span class=\"_ _0\"></span>otential for d<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>onising an<span class=\"_ _0\"></span>d reduc<span class=\"_ _0\"></span>ing water us<span class=\"_ _0\"></span>age a<span class=\"_ _0\"></span>nd was<span class=\"_ _0\"></span>te. The imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of this on th<span class=\"_ _0\"></span>e proce<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is not yet k<span class=\"_ _0\"></span>now<span class=\"_ _0\"></span>n, but curre<span class=\"_ _0\"></span>nt forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s us<span class=\"_ _0\"></span>ed for th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n of impair<span class=\"_ _0\"></span>ment, s<span class=\"_ _0\"></span>ee b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w<span class=\"_ _3\"></span>, under<span class=\"_ _0\"></span>pin th<span class=\"_ _0\"></span>e carr<span class=\"_ _1\"></span>ying value at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024. This p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion w<span class=\"_ _0\"></span>ill continue to b<span class=\"_ _0\"></span>e mon<span class=\"_ _0\"></span>itored a<span class=\"_ _0\"></span>s the appro<span class=\"_ _0\"></span>ach to de<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>rbo<span class=\"_ _0\"></span>nisat<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e mono<span class=\"_ _0\"></span>mer su<span class=\"_ _0\"></span>pply c<span class=\"_ _0\"></span>hain is deve<span class=\"_ _0\"></span>lop<span class=\"_ _0\"></span>ed to sup<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he Group\u2019s path to N<span class=\"_ _0\"></span>et Zero.<span class=\"_ _295\"> </span>Climate change w<span class=\"_ _0\"></span>ill potenti<span class=\"_ _0\"></span>ally imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t the fu<span class=\"_ _0\"></span>ture forec<span class=\"_ _0\"></span>ast<span class=\"_ _0\"></span>s of t<span class=\"_ _0\"></span>he Group w<span class=\"_ _0\"></span>hich are u<span class=\"_ _0\"></span>sed for t<span class=\"_ _0\"></span>he aforem<span class=\"_ _0\"></span>entio<span class=\"_ _0\"></span>ned im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent revi<span class=\"_ _0\"></span>ew. The overall imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t on th<span class=\"_ _0\"></span>e revenue o<span class=\"_ _0\"></span>f the Grou<span class=\"_ _0\"></span>p is ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s posi<span class=\"_ _0\"></span>tive, wi<span class=\"_ _0\"></span>th the maj<span class=\"_ _0\"></span>orit<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he grow<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>h prog<span class=\"_ _0\"></span>rammes suppo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting c<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>on redu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion in en<span class=\"_ _0\"></span>d market<span class=\"_ _0\"></span>s, whi<span class=\"_ _0\"></span>ch will m<span class=\"_ _0\"></span>ore than of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set th<span class=\"_ _0\"></span>e adve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct f<span class=\"_ _0\"></span>rom redu<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions ant<span class=\"_ _0\"></span>icipate<span class=\"_ _0\"></span>d to be see<span class=\"_ _0\"></span>n, for exa<span class=\"_ _0\"></span>mple in O<span class=\"_ _0\"></span>il &amp; Gas an<span class=\"_ _0\"></span>d internal co<span class=\"_ _0\"></span>mbus<span class=\"_ _0\"></span>tion e<span class=\"_ _0\"></span>ngine rel<span class=\"_ _0\"></span>ated ap<span class=\"_ _0\"></span>plica<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e primar<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>dver<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t is e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to be se<span class=\"_ _0\"></span>en in c<span class=\"_ _0\"></span>arb<span class=\"_ _0\"></span>on pric<span class=\"_ _0\"></span>ing and th<span class=\"_ _0\"></span>e cost of u<span class=\"_ _0\"></span>sing gre<span class=\"_ _0\"></span>ener en<span class=\"_ _0\"></span>ergy s<span class=\"_ _0\"></span>ources<span class=\"_ _0\"></span>. T<span class=\"_ _3\"></span>o refle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t this in the im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent rev<span class=\"_ _0\"></span>iew an am<span class=\"_ _0\"></span>ount of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0m in 2026 and \u00a320m in 2027 (growi<span class=\"_ _0\"></span>ng by inflati<span class=\"_ _0\"></span>on the<span class=\"_ _0\"></span>reaf<span class=\"_ _0\"></span>ter) has be<span class=\"_ _0\"></span>en inclu<span class=\"_ _0\"></span>ded in t<span class=\"_ _0\"></span>he sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r the se<span class=\"_ _0\"></span>nsiti<span class=\"_ _0\"></span>vit<span class=\"_ _0\"></span>y analy<span class=\"_ _0\"></span>sis supp<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g the imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt revi<span class=\"_ _0\"></span>ew. Furth<span class=\"_ _0\"></span>er det<span class=\"_ _0\"></span>ail of this i<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ed in the Su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ainabilit<span class=\"_ _0\"></span>y r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t st<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ting on p<span class=\"_ _0\"></span>age 4<span class=\"_ _0\"></span>6.<span class=\"_ _295\"> </span>The s<span class=\"_ _0\"></span>ensit<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>ty a<span class=\"_ _0\"></span>naly<span class=\"_ _0\"></span>sis pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forme<span class=\"_ _0\"></span>d as par<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he via<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sme<span class=\"_ _0\"></span>nt on the CGUs of the Group d<span class=\"_ _0\"></span>emon<span class=\"_ _0\"></span>strate<span class=\"_ _0\"></span>d a suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent leve<span class=\"_ _0\"></span>l of headr<span class=\"_ _0\"></span>oom as noted below; theref<span class=\"_ _3\"></span>ore,<span class=\"_ _3\"></span> no specific adjustments or impairments hav<span class=\"_ _3\"></span>e been made.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has t<span class=\"_ _0\"></span>wo CGUs, Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tions a<span class=\"_ _0\"></span>nd Me<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>al, which a<span class=\"_ _0\"></span>re the small<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t ident<span class=\"_ _0\"></span>ifiab<span class=\"_ _0\"></span>le ind<span class=\"_ _0\"></span>epe<span class=\"_ _0\"></span>ndent gr<span class=\"_ _0\"></span>oups of as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts t<span class=\"_ _0\"></span>hat gene<span class=\"_ _0\"></span>rate cas<span class=\"_ _0\"></span>h inflow<span class=\"_ _0\"></span>s that are la<span class=\"_ _0\"></span>rgel<span class=\"_ _0\"></span>y inde<span class=\"_ _0\"></span>pend<span class=\"_ _0\"></span>ent of th<span class=\"_ _0\"></span>e cash inf<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s from oth<span class=\"_ _0\"></span>er ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s or gro<span class=\"_ _0\"></span>ups of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>re ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s are<span class=\"_ gs34\"> </span>share<span class=\"_ _0\"></span>d bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the t<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>o C<span class=\"_ _3\"></span>GUs, a reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nment of th<span class=\"_ _0\"></span>ese i<span class=\"_ _0\"></span>s made for t<span class=\"_ _0\"></span>he pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>e of the imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent cal<span class=\"_ _0\"></span>culatio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is spli<span class=\"_ _0\"></span>t bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en th<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>wo C<span class=\"_ _3\"></span>GUs: Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>.8m (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mber 2023: \u00a31<span class=\"_ _5\"></span>2.8m) and M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al \u00a31<span class=\"_ _5\"></span>.5m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 202<span class=\"_ _0\"></span>3: \u00a31<span class=\"_ _3\"></span>.5m)<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill and oth<span class=\"_ _0\"></span>er intan<span class=\"_ _0\"></span>gible a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts t<span class=\"_ _0\"></span>hat relate to th<span class=\"_ _0\"></span>e Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns C<span class=\"_ _3\"></span>GU include p<span class=\"_ _0\"></span>revio<span class=\"_ _0\"></span>us acquisi<span class=\"_ _0\"></span>tions t<span class=\"_ _0\"></span>hat have be<span class=\"_ _0\"></span>en fully<span class=\"_ gs34\"> </span>integ<span class=\"_ _0\"></span>rated. T<span class=\"_ _0\"></span>he busin<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>es a<span class=\"_ _0\"></span>cquired g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>hav<span class=\"_ _0\"></span>e the pote<span class=\"_ _0\"></span>ntial to ge<span class=\"_ _0\"></span>nerate reve<span class=\"_ _0\"></span>nue acro<span class=\"_ _0\"></span>ss all Su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e Solu<span class=\"_ _0\"></span>tions g<span class=\"_ _0\"></span>eo<span class=\"_ _0\"></span>graphi<span class=\"_ _0\"></span>es and<span class=\"_ gs34\"> </span>market<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>The l<span class=\"_ _0\"></span>ong<span class=\"_ _0\"></span>-ter<span class=\"_ _0\"></span>m average g<span class=\"_ _0\"></span>row<span class=\"_ _0\"></span>th rate us<span class=\"_ _0\"></span>ed was 2.0% (F<span class=\"_ _0\"></span>Y 2023: 2.0%<span class=\"_ _5\"></span>) w<span class=\"_ _0\"></span>hich refl<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the l<span class=\"_ _0\"></span>ong<span class=\"_ _0\"></span>-term inf<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n rates in th<span class=\"_ _0\"></span>e main terr<span class=\"_ _0\"></span>itori<span class=\"_ _0\"></span>es with<span class=\"_ _0\"></span>in which t<span class=\"_ _0\"></span>he Group o<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rates and th<span class=\"_ _0\"></span>e risk-adjus<span class=\"_ _0\"></span>ted pre<span class=\"_ _0\"></span>-t<span class=\"_ _0\"></span>ax d<span class=\"_ _0\"></span>iscount rate wa<span class=\"_ _0\"></span>s 9.6<span class=\"_ _3\"></span>% (F<span class=\"_ _0\"></span>Y 2023: 1<span class=\"_ _3\"></span>0.<span class=\"_ _3\"></span>7%<span class=\"_ _5\"></span>). Th<span class=\"_ _0\"></span>e impair<span class=\"_ _0\"></span>ment te<span class=\"_ _0\"></span>st resu<span class=\"_ _0\"></span>lt<span class=\"_ _0\"></span>s in more th<span class=\"_ _0\"></span>an 1<span class=\"_ _3\"></span>0<span class=\"_ _0\"></span>0% headro<span class=\"_ _0\"></span>om in the b<span class=\"_ _0\"></span>ase s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o (F<span class=\"_ _0\"></span>Y 2023: more tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>00% he<span class=\"_ _0\"></span>adro<span class=\"_ _0\"></span>om). In addit<span class=\"_ _0\"></span>ion, a numb<span class=\"_ _0\"></span>er of s<span class=\"_ _0\"></span>ensiti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, in<span class=\"_ _0\"></span>corp<span class=\"_ _0\"></span>orating rever<span class=\"_ _0\"></span>se s<span class=\"_ _0\"></span>ensiti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med in<span class=\"_ _0\"></span>cluding in<span class=\"_ _0\"></span>creasin<span class=\"_ _0\"></span>g the dis<span class=\"_ _0\"></span>count rate by 20%, removing b<span class=\"_ _0\"></span>oth th<span class=\"_ _0\"></span>e grow<span class=\"_ _0\"></span>th t<span class=\"_ _0\"></span>hrough th<span class=\"_ _0\"></span>e stra<span class=\"_ _0\"></span>tegy per<span class=\"_ _0\"></span>iod an<span class=\"_ _0\"></span>d the ter<span class=\"_ _0\"></span>minal grow<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>h rate and th<span class=\"_ _0\"></span>e aforeme<span class=\"_ _0\"></span>ntion<span class=\"_ _0\"></span>ed pote<span class=\"_ _0\"></span>ntial imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of climate chan<span class=\"_ _0\"></span>ge, with t<span class=\"_ _0\"></span>he resul<span class=\"_ _0\"></span>ts in<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>ating that a reaso<span class=\"_ _0\"></span>nabl<span class=\"_ _0\"></span>y pos<span class=\"_ _0\"></span>sibl<span class=\"_ _0\"></span>e change in key as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons wou<span class=\"_ _0\"></span>ld not resu<span class=\"_ _0\"></span>lt in an impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt of goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill or oth<span class=\"_ _0\"></span>er intan<span class=\"_ _0\"></span>gible<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Research &amp;<span class=\"_ _3\"></span> Dev<span class=\"_ _3\"></span>elopment<span class=\"_ _295\"> </span>Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nditure o<span class=\"_ _0\"></span>n rese<span class=\"_ _0\"></span>arch ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aken with t<span class=\"_ _0\"></span>he pros<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>t of g<span class=\"_ _0\"></span>aining ne<span class=\"_ _0\"></span>w scie<span class=\"_ _0\"></span>ntific o<span class=\"_ _0\"></span>r techni<span class=\"_ _0\"></span>cal kn<span class=\"_ _0\"></span>owl<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e and und<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anding, is<span class=\"_ gs34\"> </span>reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent as an e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse as in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Devel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement a<span class=\"_ _0\"></span>s an ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e as incur<span class=\"_ _0\"></span>red unl<span class=\"_ _0\"></span>ess i<span class=\"_ _0\"></span>t mee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>ll the cr<span class=\"_ _0\"></span>iteria to b<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sed unde<span class=\"_ _0\"></span>r IA<span class=\"_ _0\"></span>S 3<span class=\"_ _0\"></span>8 \u2013 Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing techni<span class=\"_ _0\"></span>cal fea<span class=\"_ _0\"></span>sibilit<span class=\"_ _0\"></span>y of co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>ting the a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et, intenti<span class=\"_ _0\"></span>on to comp<span class=\"_ _0\"></span>lete, prob<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y of fu<span class=\"_ _0\"></span>ture econ<span class=\"_ _0\"></span>omic b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s, the avai<span class=\"_ _0\"></span>labilit<span class=\"_ _0\"></span>y of re<span class=\"_ _0\"></span>source<span class=\"_ _0\"></span>s to compl<span class=\"_ _0\"></span>ete and th<span class=\"_ _0\"></span>e abilit<span class=\"_ _0\"></span>y to re<span class=\"_ _0\"></span>liabl<span class=\"_ _0\"></span>y measure e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>ted to the d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Res<span class=\"_ _0\"></span>earch &amp; De<span class=\"_ _0\"></span>velop<span class=\"_ _0\"></span>ment e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditure of \u00a31<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>.5m (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>8.6m) was ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>ed to the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment in th<span class=\"_ _0\"></span>e year wi<span class=\"_ _0\"></span>thin s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, marketing an<span class=\"_ _0\"></span>d adminis<span class=\"_ _0\"></span>trati<span class=\"_ _0\"></span>ve ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es. N<span class=\"_ _0\"></span>o de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>pment e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditu<span class=\"_ _0\"></span>re was ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d (F<span class=\"_ _0\"></span>Y 2023: \u00a3nil) as the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s consid<span class=\"_ _0\"></span>er th<span class=\"_ _0\"></span>ere is insuf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent evi<span class=\"_ _0\"></span>dence ava<span class=\"_ _0\"></span>ilabl<span class=\"_ _0\"></span>e that the cr<span class=\"_ _0\"></span>iteria hav<span class=\"_ _0\"></span>e bee<span class=\"_ _0\"></span>n met for t<span class=\"_ _0\"></span>he reas<span class=\"_ _0\"></span>ons note<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has th<span class=\"_ _0\"></span>e intentio<span class=\"_ _0\"></span>n and res<span class=\"_ _0\"></span>ources to co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>te the proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>ing unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taken, alo<span class=\"_ _0\"></span>ng wit<span class=\"_ _0\"></span>h the ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y to accuratel<span class=\"_ _0\"></span>y mea<span class=\"_ _0\"></span>sure at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tabl<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture. Th<span class=\"_ _0\"></span>erefore, whil<span class=\"_ _0\"></span>st th<span class=\"_ _0\"></span>ese cr<span class=\"_ _0\"></span>iteria a<span class=\"_ _0\"></span>re met, t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sme<span class=\"_ _0\"></span>nt of the tec<span class=\"_ _0\"></span>hnical fe<span class=\"_ _0\"></span>asibilit<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>nd future e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic be<span class=\"_ _0\"></span>nefit<span class=\"_ _0\"></span>s is<span class=\"_ gs34\"> </span>more d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ficult<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>For M<span class=\"_ _0\"></span>edi<span class=\"_ _0\"></span>cal<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed de<span class=\"_ _0\"></span>velop<span class=\"_ _0\"></span>ment pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>ere are s<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>t re<span class=\"_ _0\"></span>gulator<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>pproval<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re require<span class=\"_ _0\"></span>d to be obt<span class=\"_ _0\"></span>aine<span class=\"_ _0\"></span>d befo<span class=\"_ _0\"></span>re a new pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t ca<span class=\"_ _0\"></span>n be bro<span class=\"_ _0\"></span>ught to market. Pr<span class=\"_ _0\"></span>ior to th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>pprova<span class=\"_ _0\"></span>ls a var<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g deg<span class=\"_ _0\"></span>ree of clini<span class=\"_ _0\"></span>cal tr<span class=\"_ _0\"></span>ials ne<span class=\"_ _0\"></span>ed to be un<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aken, many of whi<span class=\"_ _0\"></span>ch are multi<span class=\"_ _0\"></span>-y<span class=\"_ _0\"></span>ear in leng<span class=\"_ _0\"></span>th. Th<span class=\"_ _0\"></span>e vast m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture is in<span class=\"_ _0\"></span>curred u<span class=\"_ _0\"></span>p to the po<span class=\"_ _0\"></span>int of regula<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval; howeve<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, the outcome c<span class=\"_ _0\"></span>annot b<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>ered pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le until ap<span class=\"_ _0\"></span>proval is o<span class=\"_ _0\"></span>bta<span class=\"_ _0\"></span>ined. W<span class=\"_ _0\"></span>ith<span class=\"_ _0\"></span>out ap<span class=\"_ _0\"></span>proval th<span class=\"_ _0\"></span>e Group or i<span class=\"_ _0\"></span>ts c<span class=\"_ _0\"></span>ustom<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s cannot s<span class=\"_ _0\"></span>ell a M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t. Even w<span class=\"_ _0\"></span>ith regulato<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval, market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on remains u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>in and th<span class=\"_ _0\"></span>erefore th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia for ca<span class=\"_ _0\"></span>pita<span class=\"_ _0\"></span>lisat<span class=\"_ _0\"></span>ion is rare<span class=\"_ _0\"></span>ly me<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span>Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>pment pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s t<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>pica<span class=\"_ _0\"></span>lly do n<span class=\"_ _0\"></span>ot have the s<span class=\"_ _0\"></span>ame s<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span>ct re<span class=\"_ _0\"></span>gulator<span class=\"_ _1\"></span>y approvals; howe<span class=\"_ _0\"></span>ver<span class=\"_ _3\"></span>, they are of<span class=\"_ _0\"></span>ten subje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t to rigo<span class=\"_ _0\"></span>rous quali<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd tes<span class=\"_ _0\"></span>ting pro<span class=\"_ _0\"></span>gramme<span class=\"_ _0\"></span>s, of<span class=\"_ _0\"></span>ten over a su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ained p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od of tim<span class=\"_ _0\"></span>e. Ex<span class=\"_ _0\"></span>ample<span class=\"_ _0\"></span>s of this inc<span class=\"_ _0\"></span>lude we<span class=\"_ _0\"></span>ar tes<span class=\"_ _0\"></span>ting with<span class=\"_ _0\"></span>in Automot<span class=\"_ _0\"></span>ive, Aeros<span class=\"_ _0\"></span>pace an<span class=\"_ _0\"></span>d Energy &amp; I<span class=\"_ _0\"></span>ndus<span class=\"_ _0\"></span>trial. P<span class=\"_ _0\"></span>otential cu<span class=\"_ _0\"></span>stom<span class=\"_ _0\"></span>ers a<span class=\"_ _0\"></span>re also of<span class=\"_ _0\"></span>ten te<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>ng multip<span class=\"_ _0\"></span>le so<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns at the s<span class=\"_ _0\"></span>ame t<span class=\"_ _0\"></span>ime wi<span class=\"_ _0\"></span>th a<span class=\"_ gs34\"> </span>vie<span class=\"_ _0\"></span>w to sele<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ting on<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing the te<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>/qualifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on pro<span class=\"_ _0\"></span>gramme. A<span class=\"_ _0\"></span>s a re<span class=\"_ _0\"></span>sult it is o<span class=\"_ _0\"></span>nly wh<span class=\"_ _0\"></span>en a succes<span class=\"_ _0\"></span>sful o<span class=\"_ _0\"></span>utcome to th<span class=\"_ _0\"></span>e tes<span class=\"_ _0\"></span>ting<span class=\"_ _0\"></span>/<span class=\"_ _295\"> </span>qualifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on pro<span class=\"_ _0\"></span>gramme<span class=\"_ _0\"></span>s is achi<span class=\"_ _0\"></span>eved tha<span class=\"_ _0\"></span>t technic<span class=\"_ _0\"></span>al feasi<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y is rea<span class=\"_ _0\"></span>ched a<span class=\"_ _0\"></span>nd market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on be<span class=\"_ _0\"></span>come<span class=\"_ _0\"></span>s the key ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment. At thi<span class=\"_ _0\"></span>s point<span class=\"_ _0\"></span>, whils<span class=\"_ _0\"></span>t market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on risk re<span class=\"_ _0\"></span>mains, th<span class=\"_ _0\"></span>e vast m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture has b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n incurre<span class=\"_ _0\"></span>d and ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nsed.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-579": {
   "value": "Goo<span class=\"_ _0\"></span>dwill<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill aris<span class=\"_ _0\"></span>ing on the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>s alloc<span class=\"_ _0\"></span>ated, at a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion, to the c<span class=\"_ _0\"></span>ash<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>neratin<span class=\"_ _0\"></span>g unit<span class=\"_ _0\"></span>s (\u2018C<span class=\"_ _5\"></span>GU<span class=\"_ _0\"></span>s\u2019) that are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to<span class=\"_ gs34\"> </span>bene<span class=\"_ _0\"></span>fit from t<span class=\"_ _0\"></span>hat busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinati<span class=\"_ _0\"></span>on.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is s<span class=\"_ _0\"></span>tated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ny accumulate<span class=\"_ _0\"></span>d impair<span class=\"_ _0\"></span>ment lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is not amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed but is te<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>d annually for i<span class=\"_ _0\"></span>mpair<span class=\"_ _0\"></span>ment. Any<span class=\"_ gs34\"> </span>imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt provis<span class=\"_ _0\"></span>ions that a<span class=\"_ _0\"></span>rose d<span class=\"_ _0\"></span>uring imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>ting woul<span class=\"_ _0\"></span>d not be re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>In res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ct of a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ions pr<span class=\"_ _0\"></span>ior to 1 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 200<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dwil<span class=\"_ _0\"></span>l is includ<span class=\"_ _0\"></span>ed on th<span class=\"_ _0\"></span>e basis of i<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>med co<span class=\"_ _0\"></span>st, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the net a<span class=\"_ _0\"></span>mount record<span class=\"_ _0\"></span>ed pre<span class=\"_ _0\"></span>viou<span class=\"_ _0\"></span>sly und<span class=\"_ _0\"></span>er UK G<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>AP<span class=\"_ _1e\"></span>. I<span class=\"_ _0\"></span>n resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>ons that have o<span class=\"_ _0\"></span>ccurre<span class=\"_ _0\"></span>d since 1 O<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>ood<span class=\"_ _0\"></span>will re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e acquisit<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d the fair valu<span class=\"_ _0\"></span>e of the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s, li<span class=\"_ _0\"></span>abiliti<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt liabilit<span class=\"_ _0\"></span>ies a<span class=\"_ _0\"></span>cquired.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is tes<span class=\"_ _0\"></span>ted annua<span class=\"_ _0\"></span>lly for imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent by reference to t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d future ca<span class=\"_ _0\"></span>sh flo<span class=\"_ _0\"></span>ws of th<span class=\"_ _0\"></span>e releva<span class=\"_ _0\"></span>nt C<span class=\"_ _3\"></span>GU, discounted to the<span class=\"_ _0\"></span>ir pres<span class=\"_ _0\"></span>ent value us<span class=\"_ _0\"></span>ing risk-adjus<span class=\"_ _0\"></span>ted dis<span class=\"_ _0\"></span>count fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s to give it<span class=\"_ _0\"></span>s valu<span class=\"_ _0\"></span>e in use. A C<span class=\"_ _3\"></span>GU is the smal<span class=\"_ _0\"></span>les<span class=\"_ _0\"></span>t ide<span class=\"_ _0\"></span>ntifiab<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set gro<span class=\"_ _0\"></span>up that g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>s cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s that are lar<span class=\"_ _0\"></span>gely i<span class=\"_ _0\"></span>ndep<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>ent from ot<span class=\"_ _0\"></span>her as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and g<span class=\"_ _0\"></span>roups<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>re recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d if the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt of the C<span class=\"_ _3\"></span>GU to whic<span class=\"_ _0\"></span>h goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill has b<span class=\"_ _0\"></span>een all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ated exce<span class=\"_ _0\"></span>eds it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le value (the highe<span class=\"_ _0\"></span>r of value in us<span class=\"_ _0\"></span>e and fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell) a<span class=\"_ _0\"></span>nd are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-565": {
   "value": "Goo<span class=\"_ _0\"></span>dwill<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill aris<span class=\"_ _0\"></span>ing on the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>s alloc<span class=\"_ _0\"></span>ated, at a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion, to the c<span class=\"_ _0\"></span>ash<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>neratin<span class=\"_ _0\"></span>g unit<span class=\"_ _0\"></span>s (\u2018C<span class=\"_ _5\"></span>GU<span class=\"_ _0\"></span>s\u2019) that are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to<span class=\"_ gs34\"> </span>bene<span class=\"_ _0\"></span>fit from t<span class=\"_ _0\"></span>hat busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinati<span class=\"_ _0\"></span>on.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is s<span class=\"_ _0\"></span>tated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ny accumulate<span class=\"_ _0\"></span>d impair<span class=\"_ _0\"></span>ment lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is not amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed but is te<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>d annually for i<span class=\"_ _0\"></span>mpair<span class=\"_ _0\"></span>ment. Any<span class=\"_ gs34\"> </span>imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt provis<span class=\"_ _0\"></span>ions that a<span class=\"_ _0\"></span>rose d<span class=\"_ _0\"></span>uring imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>ting woul<span class=\"_ _0\"></span>d not be re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>In res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ct of a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ions pr<span class=\"_ _0\"></span>ior to 1 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 200<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dwil<span class=\"_ _0\"></span>l is includ<span class=\"_ _0\"></span>ed on th<span class=\"_ _0\"></span>e basis of i<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>med co<span class=\"_ _0\"></span>st, w<span class=\"_ _0\"></span>hich re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the net a<span class=\"_ _0\"></span>mount record<span class=\"_ _0\"></span>ed pre<span class=\"_ _0\"></span>viou<span class=\"_ _0\"></span>sly und<span class=\"_ _0\"></span>er UK G<span class=\"_ _0\"></span>A<span class=\"_ _1\"></span>AP<span class=\"_ _1e\"></span>. I<span class=\"_ _0\"></span>n resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>ons that have o<span class=\"_ _0\"></span>ccurre<span class=\"_ _0\"></span>d since 1 O<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, g<span class=\"_ _0\"></span>ood<span class=\"_ _0\"></span>will re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s the dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the co<span class=\"_ _0\"></span>st of th<span class=\"_ _0\"></span>e acquisit<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d the fair valu<span class=\"_ _0\"></span>e of the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s, li<span class=\"_ _0\"></span>abiliti<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt liabilit<span class=\"_ _0\"></span>ies a<span class=\"_ _0\"></span>cquired.<span class=\"_ _295\"> </span>Goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill is tes<span class=\"_ _0\"></span>ted annua<span class=\"_ _0\"></span>lly for imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent by reference to t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d future ca<span class=\"_ _0\"></span>sh flo<span class=\"_ _0\"></span>ws of th<span class=\"_ _0\"></span>e releva<span class=\"_ _0\"></span>nt C<span class=\"_ _3\"></span>GU, discounted to the<span class=\"_ _0\"></span>ir pres<span class=\"_ _0\"></span>ent value us<span class=\"_ _0\"></span>ing risk-adjus<span class=\"_ _0\"></span>ted dis<span class=\"_ _0\"></span>count fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s to give it<span class=\"_ _0\"></span>s valu<span class=\"_ _0\"></span>e in use. A C<span class=\"_ _3\"></span>GU is the smal<span class=\"_ _0\"></span>les<span class=\"_ _0\"></span>t ide<span class=\"_ _0\"></span>ntifiab<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set gro<span class=\"_ _0\"></span>up that g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>s cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s that are lar<span class=\"_ _0\"></span>gely i<span class=\"_ _0\"></span>ndep<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>ent from ot<span class=\"_ _0\"></span>her as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and g<span class=\"_ _0\"></span>roups<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>re recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d if the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt of the C<span class=\"_ _3\"></span>GU to whic<span class=\"_ _0\"></span>h goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill has b<span class=\"_ _0\"></span>een all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ated exce<span class=\"_ _0\"></span>eds it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le value (the highe<span class=\"_ _0\"></span>r of value in us<span class=\"_ _0\"></span>e and fair valu<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell) a<span class=\"_ _0\"></span>nd are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>Other intangible assets<span class=\"_ _295\"> </span>Ot<span class=\"_ _0\"></span>her inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are st<span class=\"_ _0\"></span>ated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ccumulated a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on and any p<span class=\"_ _0\"></span>rovisi<span class=\"_ _0\"></span>ons for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt. Th<span class=\"_ _0\"></span>e cost of a<span class=\"_ _0\"></span>n internall<span class=\"_ _0\"></span>y gene<span class=\"_ _0\"></span>rated int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s all dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y to cre<span class=\"_ _0\"></span>ate, produce a<span class=\"_ _0\"></span>nd prep<span class=\"_ _0\"></span>are the a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t to be ca<span class=\"_ _0\"></span>pabl<span class=\"_ _0\"></span>e of ope<span class=\"_ _0\"></span>rating in th<span class=\"_ _0\"></span>e manner inte<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d by manage<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s acquire<span class=\"_ _0\"></span>d in a materia<span class=\"_ _0\"></span>l busine<span class=\"_ _0\"></span>ss com<span class=\"_ _0\"></span>binati<span class=\"_ _0\"></span>on is the fair value as at t<span class=\"_ _0\"></span>he date of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on. O<span class=\"_ _0\"></span>ther int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt only w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>ere is an ind<span class=\"_ _0\"></span>icat<span class=\"_ _0\"></span>ion that t<span class=\"_ _0\"></span>hey mig<span class=\"_ _0\"></span>ht be imp<span class=\"_ _0\"></span>aired. T<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>fe and amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>isat<span class=\"_ _0\"></span>ion m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d are revi<span class=\"_ _0\"></span>ewe<span class=\"_ _0\"></span>d at the end o<span class=\"_ _0\"></span>f each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g per<span class=\"_ _0\"></span>iod, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of any chang<span class=\"_ _0\"></span>es in es<span class=\"_ _0\"></span>timate b<span class=\"_ _0\"></span>eing a<span class=\"_ _0\"></span>ccounted for on a p<span class=\"_ _0\"></span>rosp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s not yet re<span class=\"_ _0\"></span>ady for us<span class=\"_ _0\"></span>e are not a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed bu<span class=\"_ _0\"></span>t are subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to annual imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent revi<span class=\"_ _0\"></span>ews<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Amortisation<span class=\"_ _295\"> </span>Amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n is charge<span class=\"_ _0\"></span>d to sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s in the inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent over t<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timated u<span class=\"_ _0\"></span>seful e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic lives<span class=\"_ _3\"></span> as f<span class=\"_ _3\"></span>ollows:<span class=\"_ _295\"> </span>Computer sof<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>re   <span class=\"_ _125\"> </span>3<span class=\"_ _0\"></span>\u20137 years st<span class=\"_ _0\"></span>raight line<span class=\"_ _295\"> </span>C<span class=\"_ _3\"></span>ustomer relations<span class=\"_ _3\"></span>hips <span class=\"_ _122\"> </span>1<span class=\"_ _3\"></span>0 years systematic<span class=\"_ _295\"> </span>Brand nam<span class=\"_ _0\"></span>e <span class=\"_ _4c\"> </span> <span class=\"_ _125\"> </span>5 year<span class=\"_ _0\"></span>s sy<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>matic<span class=\"_ _295\"> </span>Know-<span class=\"_ _0\"></span>how <span class=\"_ _e7\"> </span> <span class=\"_ _75\"> </span>10 years straight line<span class=\"_ _295\"> </span>Amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n on ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as in th<span class=\"_ _0\"></span>e cour<span class=\"_ _0\"></span>se of cons<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion com<span class=\"_ _0\"></span>mence<span class=\"_ _0\"></span>s whe<span class=\"_ _0\"></span>n the as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>ady for t<span class=\"_ _0\"></span>heir inten<span class=\"_ _0\"></span>ded us<span class=\"_ _0\"></span>e, the po<span class=\"_ _0\"></span>int at whic<span class=\"_ _0\"></span>h they are re<span class=\"_ _0\"></span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed from a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s in the cour<span class=\"_ _0\"></span>se of co<span class=\"_ _0\"></span>nstr<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tion, o<span class=\"_ _0\"></span>n the s<span class=\"_ _0\"></span>ame ba<span class=\"_ _0\"></span>sis as oth<span class=\"_ _0\"></span>er as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of that cl<span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Research &amp;<span class=\"_ _3\"></span> Dev<span class=\"_ _3\"></span>elopment<span class=\"_ _295\"> </span>Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nditure o<span class=\"_ _0\"></span>n rese<span class=\"_ _0\"></span>arch ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aken with t<span class=\"_ _0\"></span>he pros<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>t of g<span class=\"_ _0\"></span>aining ne<span class=\"_ _0\"></span>w scie<span class=\"_ _0\"></span>ntific o<span class=\"_ _0\"></span>r techni<span class=\"_ _0\"></span>cal kn<span class=\"_ _0\"></span>owl<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e and und<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anding, is<span class=\"_ gs34\"> </span>reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent as an e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse as in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Devel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement a<span class=\"_ _0\"></span>s an ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e as incur<span class=\"_ _0\"></span>red unl<span class=\"_ _0\"></span>ess i<span class=\"_ _0\"></span>t mee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>ll the cr<span class=\"_ _0\"></span>iteria to b<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sed unde<span class=\"_ _0\"></span>r IA<span class=\"_ _0\"></span>S 3<span class=\"_ _0\"></span>8 \u2013 Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing techni<span class=\"_ _0\"></span>cal fea<span class=\"_ _0\"></span>sibilit<span class=\"_ _0\"></span>y of co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>ting the a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et, intenti<span class=\"_ _0\"></span>on to comp<span class=\"_ _0\"></span>lete, prob<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y of fu<span class=\"_ _0\"></span>ture econ<span class=\"_ _0\"></span>omic b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s, the avai<span class=\"_ _0\"></span>labilit<span class=\"_ _0\"></span>y of re<span class=\"_ _0\"></span>source<span class=\"_ _0\"></span>s to compl<span class=\"_ _0\"></span>ete and th<span class=\"_ _0\"></span>e abilit<span class=\"_ _0\"></span>y to re<span class=\"_ _0\"></span>liabl<span class=\"_ _0\"></span>y measure e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>ted to the d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsAndGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-580": {
   "value": "Other intangible assets<span class=\"_ _295\"> </span>Ot<span class=\"_ _0\"></span>her inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are st<span class=\"_ _0\"></span>ated a<span class=\"_ _0\"></span>t cost l<span class=\"_ _0\"></span>ess a<span class=\"_ _0\"></span>ccumulated a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on and any p<span class=\"_ _0\"></span>rovisi<span class=\"_ _0\"></span>ons for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt. Th<span class=\"_ _0\"></span>e cost of a<span class=\"_ _0\"></span>n internall<span class=\"_ _0\"></span>y gene<span class=\"_ _0\"></span>rated int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s all dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y to cre<span class=\"_ _0\"></span>ate, produce a<span class=\"_ _0\"></span>nd prep<span class=\"_ _0\"></span>are the a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t to be ca<span class=\"_ _0\"></span>pabl<span class=\"_ _0\"></span>e of ope<span class=\"_ _0\"></span>rating in th<span class=\"_ _0\"></span>e manner inte<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d by manage<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of int<span class=\"_ _0\"></span>angibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s acquire<span class=\"_ _0\"></span>d in a materia<span class=\"_ _0\"></span>l busine<span class=\"_ _0\"></span>ss com<span class=\"_ _0\"></span>binati<span class=\"_ _0\"></span>on is the fair value as at t<span class=\"_ _0\"></span>he date of a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on. O<span class=\"_ _0\"></span>ther int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>le as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt only w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>ere is an ind<span class=\"_ _0\"></span>icat<span class=\"_ _0\"></span>ion that t<span class=\"_ _0\"></span>hey mig<span class=\"_ _0\"></span>ht be imp<span class=\"_ _0\"></span>aired. T<span class=\"_ _0\"></span>he es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d use<span class=\"_ _0\"></span>ful econ<span class=\"_ _0\"></span>omic li<span class=\"_ _0\"></span>fe and amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>isat<span class=\"_ _0\"></span>ion m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d are revi<span class=\"_ _0\"></span>ewe<span class=\"_ _0\"></span>d at the end o<span class=\"_ _0\"></span>f each rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g per<span class=\"_ _0\"></span>iod, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of any chang<span class=\"_ _0\"></span>es in es<span class=\"_ _0\"></span>timate b<span class=\"_ _0\"></span>eing a<span class=\"_ _0\"></span>ccounted for on a p<span class=\"_ _0\"></span>rosp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s not yet re<span class=\"_ _0\"></span>ady for us<span class=\"_ _0\"></span>e are not a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed bu<span class=\"_ _0\"></span>t are subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to annual imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent revi<span class=\"_ _0\"></span>ews<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForIntangibleAssetsOtherThanGoodwillExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-581": {
   "value": "Research &amp;<span class=\"_ _3\"></span> Dev<span class=\"_ _3\"></span>elopment<span class=\"_ _295\"> </span>Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nditure o<span class=\"_ _0\"></span>n rese<span class=\"_ _0\"></span>arch ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>viti<span class=\"_ _0\"></span>es, und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aken with t<span class=\"_ _0\"></span>he pros<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>t of g<span class=\"_ _0\"></span>aining ne<span class=\"_ _0\"></span>w scie<span class=\"_ _0\"></span>ntific o<span class=\"_ _0\"></span>r techni<span class=\"_ _0\"></span>cal kn<span class=\"_ _0\"></span>owl<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e and und<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anding, is<span class=\"_ gs34\"> </span>reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent as an e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse as in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Devel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement a<span class=\"_ _0\"></span>s an ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e as incur<span class=\"_ _0\"></span>red unl<span class=\"_ _0\"></span>ess i<span class=\"_ _0\"></span>t mee<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>ll the cr<span class=\"_ _0\"></span>iteria to b<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sed unde<span class=\"_ _0\"></span>r IA<span class=\"_ _0\"></span>S 3<span class=\"_ _0\"></span>8 \u2013 Inta<span class=\"_ _0\"></span>ngibl<span class=\"_ _0\"></span>e A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, includ<span class=\"_ _0\"></span>ing techni<span class=\"_ _0\"></span>cal fea<span class=\"_ _0\"></span>sibilit<span class=\"_ _0\"></span>y of co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>ting the a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et, intenti<span class=\"_ _0\"></span>on to comp<span class=\"_ _0\"></span>lete, prob<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y of fu<span class=\"_ _0\"></span>ture econ<span class=\"_ _0\"></span>omic b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s, the avai<span class=\"_ _0\"></span>labilit<span class=\"_ _0\"></span>y of re<span class=\"_ _0\"></span>source<span class=\"_ _0\"></span>s to compl<span class=\"_ _0\"></span>ete and th<span class=\"_ _0\"></span>e abilit<span class=\"_ _0\"></span>y to re<span class=\"_ _0\"></span>liabl<span class=\"_ _0\"></span>y measure e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>ted to the d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-550": {
   "value": "<div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1e4\">Res<span class=\"_ _0\"></span>earch &amp; De<span class=\"_ _0\"></span>velop<span class=\"_ _0\"></span>ment e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditure of \u00a31<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>.5m (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>8.6m) was ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>ed to the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment in th<span class=\"_ _0\"></span>e year wi<span class=\"_ _0\"></span>thin s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1e5\">marketing an<span class=\"_ _0\"></span>d adminis<span class=\"_ _0\"></span>trati<span class=\"_ _0\"></span>ve ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es. N<span class=\"_ _0\"></span>o de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>pment e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditu<span class=\"_ _0\"></span>re was ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d (F<span class=\"_ _0\"></span>Y 2023: \u00a3nil) as the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s consid<span class=\"_ _0\"></span>er th<span class=\"_ _0\"></span>ere is </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1e6\">insuf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent evi<span class=\"_ _0\"></span>dence ava<span class=\"_ _0\"></span>ilabl<span class=\"_ _0\"></span>e that the cr<span class=\"_ _0\"></span>iteria hav<span class=\"_ _0\"></span>e bee<span class=\"_ _0\"></span>n met for t<span class=\"_ _0\"></span>he reas<span class=\"_ _0\"></span>ons note<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1e7\">The G<span class=\"_ _0\"></span>roup has th<span class=\"_ _0\"></span>e intentio<span class=\"_ _0\"></span>n and res<span class=\"_ _0\"></span>ources to co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>te the proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>ing unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taken, alo<span class=\"_ _0\"></span>ng wit<span class=\"_ _0\"></span>h the ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y to accuratel<span class=\"_ _0\"></span>y mea<span class=\"_ _0\"></span>sure </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1e8\">at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tabl<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture. Th<span class=\"_ _0\"></span>erefore, whil<span class=\"_ _0\"></span>st th<span class=\"_ _0\"></span>ese cr<span class=\"_ _0\"></span>iteria a<span class=\"_ _0\"></span>re met, t<span class=\"_ _0\"></span>he as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>sme<span class=\"_ _0\"></span>nt of the tec<span class=\"_ _0\"></span>hnical fe<span class=\"_ _0\"></span>asibilit<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>nd future e<span class=\"_ _0\"></span>conom<span class=\"_ _0\"></span>ic be<span class=\"_ _0\"></span>nefit<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1e9\">is<span class=\"_ gs34\"> </span>more d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ficult<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1ea\">For M<span class=\"_ _0\"></span>edi<span class=\"_ _0\"></span>cal<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed de<span class=\"_ _0\"></span>velop<span class=\"_ _0\"></span>ment pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>ere are s<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>t re<span class=\"_ _0\"></span>gulator<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>pproval<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re require<span class=\"_ _0\"></span>d to be obt<span class=\"_ _0\"></span>aine<span class=\"_ _0\"></span>d befo<span class=\"_ _0\"></span>re a new pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t ca<span class=\"_ _0\"></span>n </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1eb\">be bro<span class=\"_ _0\"></span>ught to market. Pr<span class=\"_ _0\"></span>ior to th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>pprova<span class=\"_ _0\"></span>ls a var<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g deg<span class=\"_ _0\"></span>ree of clini<span class=\"_ _0\"></span>cal tr<span class=\"_ _0\"></span>ials ne<span class=\"_ _0\"></span>ed to be un<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aken, many of whi<span class=\"_ _0\"></span>ch are multi<span class=\"_ _0\"></span>-y<span class=\"_ _0\"></span>ear in </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1ec\">leng<span class=\"_ _0\"></span>th. Th<span class=\"_ _0\"></span>e vast m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture is in<span class=\"_ _0\"></span>curred u<span class=\"_ _0\"></span>p to the po<span class=\"_ _0\"></span>int of regula<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval; howeve<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, the outcome c<span class=\"_ _0\"></span>annot b<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1ed\">consid<span class=\"_ _0\"></span>ered pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le until ap<span class=\"_ _0\"></span>proval is o<span class=\"_ _0\"></span>bta<span class=\"_ _0\"></span>ined. W<span class=\"_ _0\"></span>ith<span class=\"_ _0\"></span>out ap<span class=\"_ _0\"></span>proval th<span class=\"_ _0\"></span>e Group or i<span class=\"_ _0\"></span>ts c<span class=\"_ _0\"></span>ustom<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s cannot s<span class=\"_ _0\"></span>ell a M<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t. Even w<span class=\"_ _0\"></span>ith </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1ee\">regulato<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval, market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on remains u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>in and th<span class=\"_ _0\"></span>erefore th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia for ca<span class=\"_ _0\"></span>pita<span class=\"_ _0\"></span>lisat<span class=\"_ _0\"></span>ion is rare<span class=\"_ _0\"></span>ly me<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1ef\">Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>pment pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s t<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>pica<span class=\"_ _0\"></span>lly do n<span class=\"_ _0\"></span>ot have the s<span class=\"_ _0\"></span>ame s<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span>ct re<span class=\"_ _0\"></span>gulator<span class=\"_ _1\"></span>y approvals; howe<span class=\"_ _0\"></span>ver<span class=\"_ _3\"></span>, they are of<span class=\"_ _0\"></span>ten </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1f0\">subje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t to rigo<span class=\"_ _0\"></span>rous quali<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd tes<span class=\"_ _0\"></span>ting pro<span class=\"_ _0\"></span>gramme<span class=\"_ _0\"></span>s, of<span class=\"_ _0\"></span>ten over a su<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ained p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od of tim<span class=\"_ _0\"></span>e. Ex<span class=\"_ _0\"></span>ample<span class=\"_ _0\"></span>s of this inc<span class=\"_ _0\"></span>lude we<span class=\"_ _0\"></span>ar tes<span class=\"_ _0\"></span>ting </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1f1\">with<span class=\"_ _0\"></span>in Automot<span class=\"_ _0\"></span>ive, Aeros<span class=\"_ _0\"></span>pace an<span class=\"_ _0\"></span>d Energy &amp; I<span class=\"_ _0\"></span>ndus<span class=\"_ _0\"></span>trial. P<span class=\"_ _0\"></span>otential cu<span class=\"_ _0\"></span>stom<span class=\"_ _0\"></span>ers a<span class=\"_ _0\"></span>re also of<span class=\"_ _0\"></span>ten te<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>ng multip<span class=\"_ _0\"></span>le so<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns at the s<span class=\"_ _0\"></span>ame t<span class=\"_ _0\"></span>ime wi<span class=\"_ _0\"></span>th </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1f2\">a<span class=\"_ gs34\"> </span>vie<span class=\"_ _0\"></span>w to sele<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ting on<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing the te<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span>/qualifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on pro<span class=\"_ _0\"></span>gramme. A<span class=\"_ _0\"></span>s a re<span class=\"_ _0\"></span>sult it is o<span class=\"_ _0\"></span>nly wh<span class=\"_ _0\"></span>en a succes<span class=\"_ _0\"></span>sful o<span class=\"_ _0\"></span>utcome to th<span class=\"_ _0\"></span>e tes<span class=\"_ _0\"></span>ting<span class=\"_ _0\"></span>/<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1f3\">qualifi<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on pro<span class=\"_ _0\"></span>gramme<span class=\"_ _0\"></span>s is achi<span class=\"_ _0\"></span>eved tha<span class=\"_ _0\"></span>t technic<span class=\"_ _0\"></span>al feasi<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y is rea<span class=\"_ _0\"></span>ched a<span class=\"_ _0\"></span>nd market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on be<span class=\"_ _0\"></span>come<span class=\"_ _0\"></span>s the key ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment. At thi<span class=\"_ _0\"></span>s point<span class=\"_ _0\"></span>, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1f4\">whils<span class=\"_ _0\"></span>t market ad<span class=\"_ _0\"></span>opti<span class=\"_ _0\"></span>on risk re<span class=\"_ _0\"></span>mains, th<span class=\"_ _0\"></span>e vast m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture has b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n incurre<span class=\"_ _0\"></span>d and ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nsed.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfResearchAndDevelopmentExpenseExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-537": {
   "value": "1<span class=\"_ _5\"></span>1. Interests in o<span class=\"_ _3\"></span>ther entities<span class=\"_ _295\"> </span>Basis of consolida<span class=\"_ _3\"></span>tion<span class=\"_ _295\"> </span>Subsidiaries<span class=\"_ _295\"> </span>Subsidi<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span>s are entit<span class=\"_ _0\"></span>ies cont<span class=\"_ _0\"></span>rolle<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up. The G<span class=\"_ _0\"></span>roup contro<span class=\"_ _0\"></span>ls an enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y when i<span class=\"_ _0\"></span>t is ex<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>ed to, or has ri<span class=\"_ _0\"></span>ghts to, var<span class=\"_ _0\"></span>iable re<span class=\"_ _0\"></span>turns from it<span class=\"_ _0\"></span>s invol<span class=\"_ _0\"></span>veme<span class=\"_ _0\"></span>nt with t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee and c<span class=\"_ _0\"></span>an af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>ose re<span class=\"_ _0\"></span>turns thro<span class=\"_ _0\"></span>ugh it<span class=\"_ _0\"></span>s po<span class=\"_ _0\"></span>wer over t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee. Thi<span class=\"_ _0\"></span>s can b<span class=\"_ _0\"></span>e deter<span class=\"_ _0\"></span>mine<span class=\"_ _0\"></span>d eithe<span class=\"_ _0\"></span>r by<span class=\"_ gs34\"> </span>the Gro<span class=\"_ _0\"></span>up\u2019s owner<span class=\"_ _0\"></span>ship pe<span class=\"_ _0\"></span>rcentag<span class=\"_ _0\"></span>e or by th<span class=\"_ _0\"></span>e terms of t<span class=\"_ _0\"></span>he shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er agre<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Whe<span class=\"_ _0\"></span>re there i<span class=\"_ _0\"></span>s dee<span class=\"_ _0\"></span>med to b<span class=\"_ _0\"></span>e an abili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y to affe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t the<span class=\"_ gs34\"> </span>retur<span class=\"_ _0\"></span>n, inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s are co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fro<span class=\"_ _0\"></span>m the date th<span class=\"_ _0\"></span>at abilit<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>mmence<span class=\"_ _0\"></span>s until th<span class=\"_ _0\"></span>e date that it ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s. The a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion me<span class=\"_ _0\"></span>tho<span class=\"_ _0\"></span>d is use<span class=\"_ _0\"></span>d to account for busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinat<span class=\"_ _0\"></span>ions. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on date fair value of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n trans<span class=\"_ _0\"></span>ferred, t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt of any non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s in the a<span class=\"_ _0\"></span>cquiree a<span class=\"_ _0\"></span>nd the ne<span class=\"_ _0\"></span>t of the acq<span class=\"_ _0\"></span>uisiti<span class=\"_ _0\"></span>on date fair values o<span class=\"_ _0\"></span>f the id<span class=\"_ _0\"></span>entifia<span class=\"_ _0\"></span>ble as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>cquired, in<span class=\"_ _0\"></span>cluding int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>les, a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s assum<span class=\"_ _0\"></span>ed, inclu<span class=\"_ _0\"></span>ding contin<span class=\"_ _0\"></span>gent liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s as req<span class=\"_ _0\"></span>uired by IF<span class=\"_ _0\"></span>RS 3. I<span class=\"_ _0\"></span>f this dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nce is ne<span class=\"_ _0\"></span>gative, th<span class=\"_ _0\"></span>e amount is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed d<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>y in the Consoli<span class=\"_ _0\"></span>dated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>A non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st is th<span class=\"_ _0\"></span>e prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of t<span class=\"_ _0\"></span>he subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y owne<span class=\"_ _0\"></span>d by shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l to the Group. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s at the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion date is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d as the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>control<span class=\"_ _0\"></span>ling interes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s\u2019 prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onate share of n<span class=\"_ _0\"></span>et ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s of the acquire<span class=\"_ _0\"></span>e or at fair valu<span class=\"_ _0\"></span>e. The cho<span class=\"_ _0\"></span>ice of me<span class=\"_ _0\"></span>asurem<span class=\"_ _0\"></span>ent basis i<span class=\"_ _0\"></span>s deter<span class=\"_ _0\"></span>mined o<span class=\"_ _0\"></span>n an acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>by-<span class=\"_ _0\"></span>acquisi<span class=\"_ _0\"></span>tion b<span class=\"_ _0\"></span>asis as p<span class=\"_ _0\"></span>ermi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 3. Financia<span class=\"_ _0\"></span>l deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ves in pla<span class=\"_ _0\"></span>ce over the re<span class=\"_ _0\"></span>maining e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y of an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y are ta<span class=\"_ _0\"></span>ken into account when c<span class=\"_ _0\"></span>alcul<span class=\"_ _0\"></span>ating the p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nate share of<span class=\"_ gs34\"> </span>the non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling interes<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span>Any contin<span class=\"_ _0\"></span>gent cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value at t<span class=\"_ _0\"></span>he date of acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s to the fair valu<span class=\"_ _0\"></span>e of conting<span class=\"_ _0\"></span>ent consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the Conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement.<span class=\"_ _295\"> </span>Cost<span class=\"_ _0\"></span>s related to t<span class=\"_ _0\"></span>he acquisi<span class=\"_ _0\"></span>tion, ot<span class=\"_ _0\"></span>her than t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>ted wit<span class=\"_ _0\"></span>h the is<span class=\"_ _0\"></span>sue of de<span class=\"_ _0\"></span>bt, tha<span class=\"_ _0\"></span>t the Grou<span class=\"_ _0\"></span>p incur<span class=\"_ _0\"></span>s in conne<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion w<span class=\"_ _0\"></span>ith a bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s combinat<span class=\"_ _0\"></span>ion are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>d as incur<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span>No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling inter<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies are d<span class=\"_ _0\"></span>istin<span class=\"_ _0\"></span>guishe<span class=\"_ _0\"></span>d from th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able to h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>ers of t<span class=\"_ _0\"></span>he Parent. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s the valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e date contro<span class=\"_ _0\"></span>l comme<span class=\"_ _0\"></span>nces, a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted for the no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling i<span class=\"_ _0\"></span>nteres<span class=\"_ _0\"></span>ts\u2019 s<span class=\"_ _0\"></span>hare of any subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s in equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>ries a<span class=\"_ _0\"></span>re st<span class=\"_ _0\"></span>ated at cos<span class=\"_ _0\"></span>t le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the valu<span class=\"_ _0\"></span>e of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciat<span class=\"_ _0\"></span>ed un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aki<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>s An as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate is an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y over w<span class=\"_ _0\"></span>hich the G<span class=\"_ _0\"></span>roup has si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant influ<span class=\"_ _0\"></span>ence and t<span class=\"_ _0\"></span>hat is neit<span class=\"_ _0\"></span>her a sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>or an intere<span class=\"_ _0\"></span>st in a j<span class=\"_ _0\"></span>oint arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Signif<span class=\"_ _0\"></span>icant inf<span class=\"_ _0\"></span>luence is t<span class=\"_ _0\"></span>he pow<span class=\"_ _0\"></span>er to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial and op<span class=\"_ _0\"></span>eratin<span class=\"_ _0\"></span>g poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>cisions o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tee bu<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re the Grou<span class=\"_ _0\"></span>p do<span class=\"_ _0\"></span>es not have co<span class=\"_ _0\"></span>ntrol or j<span class=\"_ _0\"></span>oint contro<span class=\"_ _0\"></span>l over tho<span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s and as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>ties of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d in the co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s using th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d of accounting. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates a<span class=\"_ _0\"></span>re car<span class=\"_ _0\"></span>ried i<span class=\"_ _0\"></span>n the bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at cos<span class=\"_ _0\"></span>t as adj<span class=\"_ _0\"></span>usted fo<span class=\"_ _0\"></span>r pos<span class=\"_ _0\"></span>t-acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n change<span class=\"_ _0\"></span>s in the Gro<span class=\"_ _0\"></span>up\u2019s share of the n<span class=\"_ _0\"></span>et as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ociate, le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the va<span class=\"_ _0\"></span>lue of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent. A<span class=\"_ _0\"></span>ny goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n is includ<span class=\"_ _0\"></span>ed in the c<span class=\"_ _0\"></span>arr<span class=\"_ _1\"></span>ying values of th<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>. Impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt is recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d when t<span class=\"_ _0\"></span>here is o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce that a lo<span class=\"_ _0\"></span>ss eve<span class=\"_ _0\"></span>nt (or events) has aris<span class=\"_ _0\"></span>en whi<span class=\"_ _0\"></span>ch ad<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ely im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the fu<span class=\"_ _0\"></span>ture ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _0\"></span>s from t<span class=\"_ _0\"></span>he net inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent and th<span class=\"_ _0\"></span>erefore p<span class=\"_ _0\"></span>rovid<span class=\"_ _0\"></span>es ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce of impair<span class=\"_ _0\"></span>ment. Obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve evid<span class=\"_ _0\"></span>ence inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>s obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le dat<span class=\"_ _0\"></span>a abou<span class=\"_ _0\"></span>t the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate that co<span class=\"_ _0\"></span>mes to th<span class=\"_ _0\"></span>e Group\u2019s atte<span class=\"_ _0\"></span>ntion cove<span class=\"_ _0\"></span>ring th<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>s event<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>scrib<span class=\"_ _0\"></span>ed in IA<span class=\"_ _0\"></span>S 28 I<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in A<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iates and J<span class=\"_ _0\"></span>oint Ventures p<span class=\"_ _0\"></span>aragraph<span class=\"_ _0\"></span>s 4<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>A to 4<span class=\"_ _5\"></span>1C<span class=\"_ _3\"></span>. Where o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s, an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>t is per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med w<span class=\"_ _0\"></span>here<span class=\"_ _0\"></span>by the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt is compar<span class=\"_ _0\"></span>ed to the re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le amo<span class=\"_ _0\"></span>unt (high<span class=\"_ _0\"></span>er of value in u<span class=\"_ _0\"></span>se and fair va<span class=\"_ _0\"></span>lue les<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell).<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s share of the p<span class=\"_ _0\"></span>ost-t<span class=\"_ _0\"></span>ax prof<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>ses) of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates is in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the Conso<span class=\"_ _0\"></span>lidated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. I<span class=\"_ _0\"></span>f the Gro<span class=\"_ _0\"></span>up\u2019s share of los<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>n an ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>te equals o<span class=\"_ _0\"></span>r excee<span class=\"_ _0\"></span>ds it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate, the Grou<span class=\"_ _0\"></span>p doe<span class=\"_ _0\"></span>s not re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>e fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>, unle<span class=\"_ _0\"></span>ss it has in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d lega<span class=\"_ _0\"></span>l or cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns to do so o<span class=\"_ _0\"></span>r made p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on beh<span class=\"_ _0\"></span>alf of the a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate. Unrea<span class=\"_ _0\"></span>lise<span class=\"_ _0\"></span>d gains aris<span class=\"_ _0\"></span>ing from tran<span class=\"_ _0\"></span>sac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons wi<span class=\"_ _0\"></span>th ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are elim<span class=\"_ _0\"></span>inated to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent of the G<span class=\"_ _0\"></span>roup\u2019s interest in t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Interest<span class=\"_ _0\"></span>s in joint<span class=\"_ _3\"></span> arrangement<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>A joint ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment is a contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual arran<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent whe<span class=\"_ _0\"></span>reby th<span class=\"_ _0\"></span>e Group and ot<span class=\"_ _0\"></span>her pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ties u<span class=\"_ _0\"></span>nder<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ake an econ<span class=\"_ _0\"></span>omic a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y that is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to<span class=\"_ gs34\"> </span>joint contr<span class=\"_ _0\"></span>ol. Jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts are e<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r joint o<span class=\"_ _0\"></span>perati<span class=\"_ _0\"></span>ons or j<span class=\"_ _0\"></span>oint venture<span class=\"_ _0\"></span>s. Joint<span class=\"_ _3\"></span> operations<span class=\"_ _295\"> </span>A joint o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ion is a jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt wher<span class=\"_ _0\"></span>eby the p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s that have jo<span class=\"_ _0\"></span>int control have t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>hts to th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, and o<span class=\"_ _0\"></span>bligat<span class=\"_ _0\"></span>ions for the<span class=\"_ gs34\"> </span>liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s, rela<span class=\"_ _0\"></span>ting to the ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment or ot<span class=\"_ _0\"></span>her fac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ances in<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>te that this is t<span class=\"_ _0\"></span>he cas<span class=\"_ _0\"></span>e. The G<span class=\"_ _0\"></span>roup\u2019s share of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, revenue, ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nses a<span class=\"_ _0\"></span>nd cas<span class=\"_ _0\"></span>h flow<span class=\"_ _0\"></span>s is comb<span class=\"_ _0\"></span>ined w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e equiv<span class=\"_ _0\"></span>alent ite<span class=\"_ _0\"></span>ms in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on a line<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>by<span class=\"_ _0\"></span>-lin<span class=\"_ _0\"></span>e basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons e<span class=\"_ _0\"></span>limin<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d on co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>olid<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span>Intrag<span class=\"_ _0\"></span>roup bala<span class=\"_ _0\"></span>nces and t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>, and any unreal<span class=\"_ _0\"></span>ised g<span class=\"_ _0\"></span>ains and lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es or in<span class=\"_ _0\"></span>come and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s arisin<span class=\"_ _0\"></span>g from intrag<span class=\"_ _0\"></span>roup trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons, are eliminated in p<span class=\"_ _0\"></span>repar<span class=\"_ _0\"></span>ing the cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d financial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Finan<span class=\"_ _0\"></span>cial a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld a<span class=\"_ _0\"></span>t fair val<span class=\"_ _0\"></span>ue th<span class=\"_ _0\"></span>rou<span class=\"_ _0\"></span>gh pr<span class=\"_ _0\"></span>ofit a<span class=\"_ _0\"></span>nd lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t fair value thro<span class=\"_ _0\"></span>ugh profi<span class=\"_ _0\"></span>t and lo<span class=\"_ _0\"></span>ss comp<span class=\"_ _0\"></span>rise inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in unqu<span class=\"_ _0\"></span>oted comp<span class=\"_ _0\"></span>anie<span class=\"_ _0\"></span>s and conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oans mad<span class=\"_ _0\"></span>e to<span class=\"_ gs34\"> </span>ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in unq<span class=\"_ _0\"></span>uoted com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s are init<span class=\"_ _0\"></span>ially c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed at fair valu<span class=\"_ _0\"></span>e, where ne<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r control n<span class=\"_ _0\"></span>or signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt influen<span class=\"_ _0\"></span>ce is held. T<span class=\"_ _0\"></span>he ini<span class=\"_ _0\"></span>tial fair valu<span class=\"_ _0\"></span>e is de<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>d to be at cos<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are at arm\u2019s lengt<span class=\"_ _0\"></span>h. Th<span class=\"_ _0\"></span>ey are rem<span class=\"_ _0\"></span>easured a<span class=\"_ _0\"></span>t subse<span class=\"_ _0\"></span>quent repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting date<span class=\"_ _0\"></span>s to fair value w<span class=\"_ _0\"></span>ith any chang<span class=\"_ _0\"></span>es re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s that are com<span class=\"_ _0\"></span>poun<span class=\"_ _0\"></span>d financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s fro<span class=\"_ _0\"></span>m the ho<span class=\"_ _0\"></span>lder<span class=\"_ _0\"></span>\u2019s per<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive are a<span class=\"_ _0\"></span>ccounted for un<span class=\"_ _0\"></span>der I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Unde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>RS 9 financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are hel<span class=\"_ _0\"></span>d at eith<span class=\"_ _0\"></span>er amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>, fair value t<span class=\"_ _0\"></span>hrough oth<span class=\"_ _0\"></span>er comp<span class=\"_ _0\"></span>rehensi<span class=\"_ _0\"></span>ve incom<span class=\"_ _0\"></span>e (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI\u2019) or fair va<span class=\"_ _0\"></span>lue throu<span class=\"_ _0\"></span>gh profit<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>s (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TP<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019). In mak<span class=\"_ _0\"></span>ing the as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent the Company<span class=\"_ _0\"></span>\u2019s busines<span class=\"_ _0\"></span>s mo<span class=\"_ _0\"></span>del an<span class=\"_ _0\"></span>d the contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual terms a<span class=\"_ _0\"></span>re ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>gainst the<span class=\"_ gs34\"> </span>cond<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>ns in IF<span class=\"_ _0\"></span>RS 9. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>e condit<span class=\"_ _0\"></span>ions for h<span class=\"_ _0\"></span>oldin<span class=\"_ _0\"></span>g an ass<span class=\"_ _0\"></span>et at am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed cos<span class=\"_ _0\"></span>t are not m<span class=\"_ _0\"></span>et and w<span class=\"_ _0\"></span>here no e<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on is ma<span class=\"_ _0\"></span>de to<span class=\"_ gs34\"> </span>measure a<span class=\"_ _0\"></span>t F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI, F<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>L is the d<span class=\"_ _0\"></span>efault.<span class=\"_ _295\"> </span>At initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value. T<span class=\"_ _0\"></span>his is as<span class=\"_ _0\"></span>sumed to b<span class=\"_ _0\"></span>e the tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion pr<span class=\"_ _0\"></span>ice unle<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>ere is evi<span class=\"_ _0\"></span>den<span class=\"_ _0\"></span>ce to<span class=\"_ gs34\"> </span>the<span class=\"_ gs34\"> </span>contrar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>. All tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s related to f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>signate<span class=\"_ _0\"></span>d as at fair value t<span class=\"_ _0\"></span>hrough pr<span class=\"_ _0\"></span>ofit and l<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>ed as incu<span class=\"_ _0\"></span>rred. Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in u<span class=\"_ _0\"></span>nquote<span class=\"_ _0\"></span>d compani<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>nver<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e loa<span class=\"_ _0\"></span>ns are clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 3 in th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l hierarchy b<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>use th<span class=\"_ _0\"></span>ere are no obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le market inpu<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>. Fo<span class=\"_ _0\"></span>r thes<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s uno<span class=\"_ _0\"></span>bse<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e input<span class=\"_ _0\"></span>s are us<span class=\"_ _0\"></span>ed to me<span class=\"_ _0\"></span>asure the ra<span class=\"_ _0\"></span>nge of fair valu<span class=\"_ _0\"></span>es, usi<span class=\"_ _0\"></span>ng an incom<span class=\"_ _0\"></span>e appro<span class=\"_ _0\"></span>ach to conver<span class=\"_ _0\"></span>t future c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows i<span class=\"_ _0\"></span>nto prese<span class=\"_ _0\"></span>nt values<span class=\"_ _0\"></span>. Inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s into the valuat<span class=\"_ _0\"></span>ion mo<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l includ<span class=\"_ _0\"></span>e both Gro<span class=\"_ _0\"></span>up forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts fro<span class=\"_ _0\"></span>m the investe<span class=\"_ _0\"></span>e, with co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>n given to p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce agains<span class=\"_ _0\"></span>t tech<span class=\"_ _0\"></span>nical a<span class=\"_ _0\"></span>nd comme<span class=\"_ _0\"></span>rcial mile<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>nes. W<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>re there is i<span class=\"_ _0\"></span>nsuf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent informati<span class=\"_ _0\"></span>on to deter<span class=\"_ _0\"></span>mine fair valu<span class=\"_ _0\"></span>e or the<span class=\"_ _0\"></span>re is a wid<span class=\"_ _0\"></span>e range of p<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>sible fair v<span class=\"_ _0\"></span>alue me<span class=\"_ _0\"></span>asures<span class=\"_ _0\"></span>, and cos<span class=\"_ _0\"></span>t repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate in tha<span class=\"_ _0\"></span>t range, the<span class=\"_ _0\"></span>n, as per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, cost w<span class=\"_ _0\"></span>ill continu<span class=\"_ _0\"></span>e to be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y for fair va<span class=\"_ _0\"></span>lue. Cost will n<span class=\"_ _0\"></span>ot be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>, at the ba<span class=\"_ _0\"></span>lance she<span class=\"_ _0\"></span>et date, there is a<span class=\"_ _0\"></span>n ident<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d change in v<span class=\"_ _0\"></span>alue, whic<span class=\"_ _0\"></span>h could be i<span class=\"_ _0\"></span>llustrate<span class=\"_ _0\"></span>d by signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance var<span class=\"_ _0\"></span>iatio<span class=\"_ _0\"></span>ns to plan or th<span class=\"_ _0\"></span>e value im<span class=\"_ _0\"></span>plied by subse<span class=\"_ _0\"></span>quent fu<span class=\"_ _0\"></span>nding roun<span class=\"_ _0\"></span>ds or oth<span class=\"_ _0\"></span>er equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Group<span class=\"_ _295\"> </span>Mat<span class=\"_ _0\"></span>erial s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d no<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trolli<span class=\"_ _0\"></span>ng in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t (\u2018<span class=\"_ _0\"></span>NC<span class=\"_ _0\"></span>I\u2019<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span>Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex (Panji<span class=\"_ _0\"></span>n) High Per<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance Mate<span class=\"_ _0\"></span>rials Co. Ltd (\u2018V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019) (form<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>y Panjin V<span class=\"_ _1\"></span>YX H<span class=\"_ _0\"></span>igh Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance M<span class=\"_ _0\"></span>aterials Co Ltd (\u2018P<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>Y<span class=\"_ _1\"></span>X\u2019)) is a limited liabilit<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>mpany s<span class=\"_ _0\"></span>et up for th<span class=\"_ _0\"></span>e purp<span class=\"_ _0\"></span>ose of t<span class=\"_ _0\"></span>he manufac<span class=\"_ _0\"></span>ture of PAEK po<span class=\"_ _0\"></span>ly<span class=\"_ _0\"></span>mer p<span class=\"_ _0\"></span>owder a<span class=\"_ _0\"></span>nd granule<span class=\"_ _0\"></span>s, ba<span class=\"_ _0\"></span>sed in ma<span class=\"_ _0\"></span>inland China. Th<span class=\"_ _0\"></span>e Group continue<span class=\"_ _0\"></span>s to hold a 75% equit<span class=\"_ _0\"></span>y interes<span class=\"_ _0\"></span>t wit<span class=\"_ _0\"></span>h the rem<span class=\"_ _0\"></span>aining 25<span class=\"_ _3\"></span>% held by L<span class=\"_ _0\"></span>iao<span class=\"_ _0\"></span>ning Xin<span class=\"_ _0\"></span>gfu N<span class=\"_ _0\"></span>ew Mater<span class=\"_ _0\"></span>ial Co.<span class=\"_ _3\"></span>, Ltd. (\u2018L<span class=\"_ _0\"></span>X\u2019<span class=\"_ _0\"></span>) (former<span class=\"_ _0\"></span>ly Y<span class=\"_ _0\"></span>ingkou Xing<span class=\"_ _0\"></span>fu Chemica<span class=\"_ _0\"></span>l Co.<span class=\"_ _3\"></span>, Ltd). C<span class=\"_ _3\"></span>onsis<span class=\"_ _0\"></span>tent with p<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>r year<span class=\"_ _0\"></span>s, wit<span class=\"_ _0\"></span>h 75<span class=\"_ _3\"></span>% of the voting e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y and th<span class=\"_ _0\"></span>e majo<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y of app<span class=\"_ _0\"></span>ointm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e boar<span class=\"_ _0\"></span>d, the<span class=\"_ gs34\"> </span>Grou<span class=\"_ _0\"></span>p is consid<span class=\"_ _0\"></span>ered to have co<span class=\"_ _0\"></span>ntrol of V<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>PL and t<span class=\"_ _0\"></span>herefo<span class=\"_ _0\"></span>re it is accounte<span class=\"_ _0\"></span>d for as a subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y. The incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent and bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et of<span class=\"_ gs34\"> </span>V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L are fully co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e share ow<span class=\"_ _0\"></span>ned by L<span class=\"_ _1\"></span>X represe<span class=\"_ _0\"></span>nted by a no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>rolling inter<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>During t<span class=\"_ _0\"></span>he year en<span class=\"_ _0\"></span>ded 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptembe<span class=\"_ _0\"></span>r 2023 L<span class=\"_ _0\"></span>X mad<span class=\"_ _0\"></span>e ca<span class=\"_ _0\"></span>sh inje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions into V<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>PL tot<span class=\"_ _0\"></span>alling RM<span class=\"_ _0\"></span>B 22.5m (\u00a32.6m), split as RM<span class=\"_ _0\"></span>B 1<span class=\"_ _3\"></span>5m (\u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.7<span class=\"_ _3\"></span>m) in<span class=\"_ gs34\"> </span>the<span class=\"_ gs34\"> </span>for<span class=\"_ _0\"></span>m of loans a<span class=\"_ _0\"></span>nd fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r equit<span class=\"_ _0\"></span>y inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent of RM<span class=\"_ _0\"></span>B 7<span class=\"_ _5\"></span>.5m (\u00a30.9m). There were n<span class=\"_ _0\"></span>o cash inj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons mad<span class=\"_ _0\"></span>e during t<span class=\"_ _0\"></span>he year en<span class=\"_ _0\"></span>ded 30<span class=\"_ gs34\"> </span>Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024.<span class=\"_ _295\"> </span>In the y<span class=\"_ _0\"></span>ear to 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2024 the subsid<span class=\"_ _0\"></span>iar<span class=\"_ _0\"></span>y incur<span class=\"_ _0\"></span>red a lo<span class=\"_ _0\"></span>ss of \u00a35.7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: loss of \u00a3<span class=\"_ _0\"></span>2.6m)<span class=\"_ _3\"></span>, of which \u00a31<span class=\"_ _3\"></span>.4m (F<span class=\"_ _0\"></span>Y 2023: \u00a30.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m) is<span class=\"_ gs34\"> </span>at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tab<span class=\"_ _0\"></span>le to the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>controllin<span class=\"_ _0\"></span>g interes<span class=\"_ _0\"></span>t. T<span class=\"_ _3\"></span>otal no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrollin<span class=\"_ _0\"></span>g interes<span class=\"_ _0\"></span>t as at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 is \u00a30.6m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.0m). At<span class=\"_ gs34\"> </span>30<span class=\"_ gs34\"> </span>Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 the subs<span class=\"_ _0\"></span>idiar<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>d aggre<span class=\"_ _0\"></span>gate ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al and res<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>s of \u00a32.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a38.2m).<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s in a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d fina<span class=\"_ _0\"></span>ncia<span class=\"_ _0\"></span>l as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at fair v<span class=\"_ _0\"></span>alue t<span class=\"_ _0\"></span>hrou<span class=\"_ _0\"></span>gh p<span class=\"_ _0\"></span>rofi<span class=\"_ _0\"></span>t and l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w217 h11a\" id=\"_5ae48aa9-6fdf-4254-bc88-4ba84c233631\"><tr><td></td><td></td><td class=\"t m0 x66b h38 y31c2 ff2c fs17 fc4 sc0 ls140 ws14e\">Financial asset<span class=\"_ _0\"></span>s</td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66c h38 y31c3 ff2c fs17 fc4 sc0 ls7 ws1\"> hel<span class=\"_ _0\"></span>d at fair<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x66d h38 y31c4 ff2c fs17 fc4 sc0 ls140 ws14e\">Investm<span class=\"_ _0\"></span>ent in</td><td class=\"t m0 x66e h38 y31c5 ff2c fs17 fc4 sc0 ls150 ws15b\"> value through<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x66f h38 y31c6 ff2c fs17 fc4 sc0 ls40 ws3c\">associates</td><td class=\"t m0 x670 h38 y31c7 ff2c fs17 fc4 sc0 ls7 ws1\"> pro<span class=\"_ _0\"></span>fit an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y31c7 ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l </td></tr><tr><td></td><td class=\"t m0 x466 h38 y31c8 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h38 y31c9 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y31c9 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y31ca w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x671 y31ca w6a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x672 y31ca w27a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x673 y31ca wac hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">20.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cb w2ba hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Group\u2019s share of los<span class=\"_ _0\"></span>s of Bo<span class=\"_ _0\"></span>nd 3D Hig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance T<span class=\"_ _3\"></span>echno<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>gy BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x674 y31cb w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x675 y31cb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x676 y31cb w2bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cc w2bc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Convert<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oans is<span class=\"_ _0\"></span>sued to B<span class=\"_ _0\"></span>ond 3D H<span class=\"_ _0\"></span>igh Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance Technolo<span class=\"_ _0\"></span>gy BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x677 y31cc w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x678 y31cc wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x679 y31cc wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cd w2bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st on l<span class=\"_ _0\"></span>oans is<span class=\"_ _0\"></span>sued to B<span class=\"_ _0\"></span>ond 3D H<span class=\"_ _0\"></span>igh Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance Technol<span class=\"_ _0\"></span>ogy B<span class=\"_ _0\"></span>V<span class=\"_ _295\"> </span></div></td><td class=\"c n x67a y31cd w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x20e y31cd w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x67b y31cd w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31ce w2be hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Gain<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>s) on financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t fair value - exch<span class=\"_ _0\"></span>ange di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x67c y31ce w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x67d y31ce wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x67e y31ce w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cf w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x67f y31cf w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x680 y31cf w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a9 y31cf w3d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">22.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d0 w2bf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Convert<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan note<span class=\"_ _0\"></span>s and 2024 bridging l<span class=\"_ _0\"></span>oan is<span class=\"_ _0\"></span>sued to B<span class=\"_ _0\"></span>ond<span class=\"_ _295\"> </span></div></td><td class=\"c n x67a y31d0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x20e y31d0 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x681 y31d0 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d1 w1ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Impairment of i<span class=\"_ _3\"></span>nvestment in associate<span class=\"_ _295\"> </span></div></td><td class=\"c n x682 y31d1 wce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x683 y31d1 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x684 y31d1 wce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d2 w2c0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value lo<span class=\"_ _0\"></span>ss on co<span class=\"_ _0\"></span>nver<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e loan n<span class=\"_ _0\"></span>otes and 2024 bridgi<span class=\"_ _0\"></span>ng loan i<span class=\"_ _0\"></span>ssue<span class=\"_ _0\"></span>d to Bond<span class=\"_ _295\"> </span></div></td><td class=\"c n x685 y31d2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x686 y31d2 w2c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">(<span class=\"_ _1\"></span>11.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x687 y31d2 w40 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">(<span class=\"_ _0\"></span>11<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d3 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x688 y31d3 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x689 y31d3 w15 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68a y31d3 w15 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d4 w2c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sur<span class=\"_ _0\"></span>face Gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x68b y31d4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x68c y31d4 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68d y31d4 w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d5 w2c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bond 3<span class=\"_ _0\"></span>D High P<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x68e y31d5 w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x68f y31d5 w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x690 y31d5 w1ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d6 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x67f y31d6 w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x680 y31d6 w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a9 y31d6 w3d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">22.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d7 w2c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sur<span class=\"_ _0\"></span>face Gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x68b y31d7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x68c y31d7 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68d y31d7 w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d8 w2c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bond 3<span class=\"_ _0\"></span>D High P<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x691 y31d8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y31d8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x62c y31d8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w27d h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x688 y2fb2 w82 h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x689 y2fb2 w15 h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68a y2fb2 w15 h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td></tr></table>Bon<span class=\"_ _0\"></span>d 3D H<span class=\"_ _0\"></span>igh Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>nce Techno<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>gy BV (\u2018<span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>\u2019)<span class=\"_ _295\"> </span>Until it<span class=\"_ _0\"></span>s liqu<span class=\"_ _0\"></span>idati<span class=\"_ _0\"></span>on (as det<span class=\"_ _0\"></span>ailed b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w), Bond was a com<span class=\"_ _0\"></span>pany incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d in the N<span class=\"_ _0\"></span>eth<span class=\"_ _0\"></span>erland<span class=\"_ _0\"></span>s, whi<span class=\"_ _0\"></span>ch was de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>ping uniq<span class=\"_ _0\"></span>ue, protec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e 3D print<span class=\"_ _0\"></span>ing (A<span class=\"_ _0\"></span>dditi<span class=\"_ _0\"></span>ve Manufa<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>ring) pro<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>es c<span class=\"_ _0\"></span>apab<span class=\"_ _0\"></span>le of pro<span class=\"_ _0\"></span>ducing hi<span class=\"_ _0\"></span>gh stre<span class=\"_ _0\"></span>ngth p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s from ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing grad<span class=\"_ _0\"></span>es of PEEK a<span class=\"_ _0\"></span>nd PAEK poly<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s. The inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment in Bo<span class=\"_ _0\"></span>nd of<span class=\"_ _0\"></span>fered th<span class=\"_ _0\"></span>e potenti<span class=\"_ _0\"></span>al of utilisi<span class=\"_ _0\"></span>ng this te<span class=\"_ _0\"></span>chnol<span class=\"_ _0\"></span>ogy to h<span class=\"_ _0\"></span>elp accel<span class=\"_ _0\"></span>erate the ma<span class=\"_ _0\"></span>rket ado<span class=\"_ _0\"></span>ption of 3<span class=\"_ _0\"></span>D printe<span class=\"_ _0\"></span>d PEEK par<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s, with particular emphasis on<span class=\"_ _3\"></span> the Medical market<span class=\"_ _3\"></span>. Since F<span class=\"_ _0\"></span>Y 2021<span class=\"_ _5\"></span>, the G<span class=\"_ _0\"></span>roup, along w<span class=\"_ _0\"></span>ith ot<span class=\"_ _0\"></span>her inves<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s, has pro<span class=\"_ _0\"></span>vide<span class=\"_ _0\"></span>d add<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>nal funding to B<span class=\"_ _0\"></span>ond in th<span class=\"_ _0\"></span>e form of conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan note<span class=\"_ _0\"></span>s (\u2018CLNs\u2019) to fund the d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opme<span class=\"_ _0\"></span>nt and comm<span class=\"_ _0\"></span>ercialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n throug<span class=\"_ _0\"></span>h to net ca<span class=\"_ _0\"></span>sh gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n. The c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing valu<span class=\"_ _0\"></span>e of the inves<span class=\"_ _0\"></span>tm<span class=\"_ _0\"></span>ent in ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ate in Bond a<span class=\"_ _0\"></span>nd the fair valu<span class=\"_ _0\"></span>e of conver<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ble lo<span class=\"_ _0\"></span>an note<span class=\"_ _0\"></span>s and bri<span class=\"_ _0\"></span>dging lo<span class=\"_ _0\"></span>ans due f<span class=\"_ _0\"></span>rom Bon<span class=\"_ _0\"></span>d colle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tivel<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>scrib<span class=\"_ _0\"></span>ed as t<span class=\"_ _0\"></span>he \u2019B<span class=\"_ _0\"></span>ond as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s\u2019 b<span class=\"_ _0\"></span>elow. Investme<span class=\"_ _0\"></span>nt in associate The G<span class=\"_ _0\"></span>roup\u2019s investm<span class=\"_ _0\"></span>ent in the o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y sha<span class=\"_ _0\"></span>re cap<span class=\"_ _0\"></span>ital of B<span class=\"_ _0\"></span>ond (24.5% owners<span class=\"_ _0\"></span>hip) at 30 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 is \u20ac1<span class=\"_ _3\"></span>4.<span class=\"_ _3\"></span>7m/\u00a31<span class=\"_ _5\"></span>2.8m at cos<span class=\"_ _0\"></span>t (30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u20ac<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>4.7<span class=\"_ _3\"></span>m/\u00a31<span class=\"_ _5\"></span>2.8m), with a c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of \u00a3nil (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a39<span class=\"_ _3\"></span>.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>, which in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of the G<span class=\"_ _0\"></span>roup\u2019s share of lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es since inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent and an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent in the y<span class=\"_ _0\"></span>ear of \u00a39.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m. Conver<span class=\"_ _0\"></span>tib<span class=\"_ _0\"></span>le lo<span class=\"_ _0\"></span>an notes (\u2018CL<span class=\"_ _0\"></span>Ns\u2019) due f<span class=\"_ _0\"></span>rom Bo<span class=\"_ _0\"></span>nd<span class=\"_ _295\"> </span>The CL<span class=\"_ _0\"></span>Ns we<span class=\"_ _0\"></span>re conver<span class=\"_ _0\"></span>tib<span class=\"_ _0\"></span>le into ordina<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y shares of B<span class=\"_ _0\"></span>ond, at t<span class=\"_ _0\"></span>he Group\u2019s opti<span class=\"_ _0\"></span>on, or were to b<span class=\"_ _0\"></span>e repa<span class=\"_ _0\"></span>id by Bon<span class=\"_ _0\"></span>d on or b<span class=\"_ _0\"></span>efore the e<span class=\"_ _0\"></span>nd of the five<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>year agr<span class=\"_ _0\"></span>eed te<span class=\"_ _0\"></span>rm, unle<span class=\"_ _0\"></span>ss Bo<span class=\"_ _0\"></span>nd exe<span class=\"_ _0\"></span>rcised i<span class=\"_ _0\"></span>ts r<span class=\"_ _0\"></span>ight, avai<span class=\"_ _0\"></span>lable in ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain ci<span class=\"_ _0\"></span>rcumst<span class=\"_ _0\"></span>ance<span class=\"_ _0\"></span>s, to ex<span class=\"_ _0\"></span>tend t<span class=\"_ _0\"></span>he term by u<span class=\"_ _0\"></span>p to five yea<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>. The ma<span class=\"_ _0\"></span>jori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of the CLN<span class=\"_ _0\"></span>s accru<span class=\"_ _0\"></span>ed intere<span class=\"_ _0\"></span>st w<span class=\"_ _0\"></span>hich was a<span class=\"_ _0\"></span>ccumulated into t<span class=\"_ _0\"></span>he value of t<span class=\"_ _0\"></span>he CLN an<span class=\"_ _0\"></span>d att<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>ted th<span class=\"_ _0\"></span>e sam<span class=\"_ _0\"></span>e conver<span class=\"_ _0\"></span>sion r<span class=\"_ _0\"></span>ight<span class=\"_ _0\"></span>s as the p<span class=\"_ _0\"></span>rincip<span class=\"_ _0\"></span>al. The CL<span class=\"_ _0\"></span>Ns had p<span class=\"_ _0\"></span>referentia<span class=\"_ _0\"></span>l treatm<span class=\"_ _0\"></span>ent to the o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y in an e<span class=\"_ _0\"></span>xit s<span class=\"_ _0\"></span>cenario b<span class=\"_ _0\"></span>ut were sub<span class=\"_ _0\"></span>ordina<span class=\"_ _0\"></span>ted to cer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain other t<span class=\"_ _0\"></span>ranche<span class=\"_ _0\"></span>s of deb<span class=\"_ _0\"></span>t. <table class=\"s w2c4 h11b\" id=\"_b5315746-dd4c-470e-ab2d-2f74da39ec23\"><tr><td class=\"t m0 x22b hb y31da ff2c fs7 fc4 sc0 ls7 ws1\">The CL<span class=\"_ _0\"></span>Ns in B<span class=\"_ _0\"></span>ond were t<span class=\"_ _0\"></span>herefor<span class=\"_ _0\"></span>e class<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d as fair value t<span class=\"_ _0\"></span>hrough pro<span class=\"_ _0\"></span>fit and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>, with t<span class=\"_ _0\"></span>he trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n value co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red mater<span class=\"_ _0\"></span>ially e<span class=\"_ _0\"></span>qual </td></tr><tr><td class=\"t m0 x22b hb y31db ff2c fs7 fc4 sc0 ls7 ws1\">to<span class=\"_ gs34\"> </span>the fair valu<span class=\"_ _0\"></span>e of the conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan for ini<span class=\"_ _0\"></span>tial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion. </td></tr><tr><td class=\"t m0 x22b hb y31dc ff2c fs7 fc4 sc0 ls79 ws1\">During t<span class=\"_ _0\"></span>he year th<span class=\"_ _0\"></span>e Group pr<span class=\"_ _0\"></span>ovid<span class=\"_ _0\"></span>ed a \u20ac1<span class=\"_ _3\"></span>.0m<span class=\"_ _0\"></span>/\u00a30.9m brid<span class=\"_ _0\"></span>ging lo<span class=\"_ _0\"></span>an (\u2018202<span class=\"_ _3\"></span>4 bridgin<span class=\"_ _0\"></span>g loan\u2019) to B<span class=\"_ _0\"></span>ond to ex<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>nd the tim<span class=\"_ _0\"></span>e availab<span class=\"_ _0\"></span>le for Bo<span class=\"_ _0\"></span>nd to find<span class=\"_ _0\"></span> </td></tr><tr><td class=\"t m0 x22b hb y31dd ff2c fs7 fc4 sc0 ls12 ws7a\">additional<span class=\"_ _3\"></span> fundin<span class=\"_ _3\"></span>g from<span class=\"_ _3\"></span> new in<span class=\"_ _3\"></span>vestors.<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y31de ff2c fs7 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow the fair va<span class=\"_ _0\"></span>lue of the CL<span class=\"_ _0\"></span>Ns and t<span class=\"_ _0\"></span>he 2024 bridging l<span class=\"_ _0\"></span>oan have b<span class=\"_ _0\"></span>een re<span class=\"_ _0\"></span>duced re<span class=\"_ _0\"></span>sulting in a l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.9m being re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed </td></tr></table>in the yea<span class=\"_ _0\"></span>r (F<span class=\"_ _0\"></span>Y 2023: no gain or l<span class=\"_ _0\"></span>oss). F<span class=\"_ _0\"></span>Y 202<span class=\"_ _3\"></span>4 impair<span class=\"_ _0\"></span>ment of inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in asso<span class=\"_ _0\"></span>ciate and fai<span class=\"_ _0\"></span>r value l<span class=\"_ _0\"></span>oss on l<span class=\"_ _0\"></span>oans due f<span class=\"_ _0\"></span>rom Bo<span class=\"_ _0\"></span>nd At previo<span class=\"_ _0\"></span>us repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting date<span class=\"_ _0\"></span>s, in th<span class=\"_ _0\"></span>e abse<span class=\"_ _0\"></span>nce of an arm\u2019s leng<span class=\"_ _0\"></span>th trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n in the e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y, the asse<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent of car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying v<span class=\"_ _0\"></span>alue of th<span class=\"_ _0\"></span>e Bond as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts was bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he future fo<span class=\"_ _0\"></span>reca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e busine<span class=\"_ _0\"></span>ss, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e appli<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on of a numb<span class=\"_ _0\"></span>er of sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s to provi<span class=\"_ _0\"></span>de a rang<span class=\"_ _0\"></span>e of potenti<span class=\"_ _0\"></span>al outcom<span class=\"_ _0\"></span>es which w<span class=\"_ _0\"></span>ere use<span class=\"_ _0\"></span>d to both a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss for in<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>tors of im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent of inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>te and to dete<span class=\"_ _0\"></span>rmine t<span class=\"_ _0\"></span>he range o<span class=\"_ _0\"></span>f fair values fo<span class=\"_ _0\"></span>r the CLNs<span class=\"_ _0\"></span>. In mak<span class=\"_ _0\"></span>ing this as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent, th<span class=\"_ _0\"></span>e progre<span class=\"_ _0\"></span>ss ag<span class=\"_ _0\"></span>ainst e<span class=\"_ _0\"></span>ach of Bo<span class=\"_ _0\"></span>nd\u2019s key miles<span class=\"_ _0\"></span>tones<span class=\"_ _0\"></span>, require<span class=\"_ _0\"></span>d for it<span class=\"_ _0\"></span>s future succe<span class=\"_ _0\"></span>ss, an<span class=\"_ _0\"></span>d there<span class=\"_ _0\"></span>fore driv<span class=\"_ _0\"></span>ing busine<span class=\"_ _0\"></span>ss valua<span class=\"_ _0\"></span>tion, wa<span class=\"_ _0\"></span>s also co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span>The t<span class=\"_ _0\"></span>hree key mile<span class=\"_ _0\"></span>ston<span class=\"_ _0\"></span>es, as d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ailed in t<span class=\"_ _0\"></span>he F<span class=\"_ _0\"></span>Y 2023 A<span class=\"_ _0\"></span>nnual Rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t, we<span class=\"_ _0\"></span>re:  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>optimi<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on of th<span class=\"_ _0\"></span>e techno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>regulato<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval be<span class=\"_ _0\"></span>ing obt<span class=\"_ _0\"></span>aine<span class=\"_ _0\"></span>d from the re<span class=\"_ _0\"></span>levant m<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al aut<span class=\"_ _0\"></span>hori<span class=\"_ _0\"></span>ty fo<span class=\"_ _0\"></span>r the resu<span class=\"_ _0\"></span>lting pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and succe<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ful comme<span class=\"_ _0\"></span>rcialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>receip<span class=\"_ _0\"></span>t of addi<span class=\"_ _0\"></span>tional fu<span class=\"_ _0\"></span>nding fro<span class=\"_ _0\"></span>m new inves<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Due to the i<span class=\"_ _0\"></span>nherent un<span class=\"_ _0\"></span>cer<span class=\"_ _0\"></span>tai<span class=\"_ _0\"></span>nty of d<span class=\"_ _0\"></span>eliv<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>y of the<span class=\"_ _0\"></span>se mil<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tones<span class=\"_ _0\"></span>, the valua<span class=\"_ _0\"></span>tion e<span class=\"_ _0\"></span>xercise a<span class=\"_ _0\"></span>t each re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g date requ<span class=\"_ _0\"></span>ired the u<span class=\"_ _0\"></span>se of sign<span class=\"_ _0\"></span>ific<span class=\"_ _0\"></span>ant judg<span class=\"_ _0\"></span>ement an<span class=\"_ _0\"></span>d est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n and th<span class=\"_ _0\"></span>erefore was c<span class=\"_ _0\"></span>lass<span class=\"_ _0\"></span>ed as a \u2018critic<span class=\"_ _0\"></span>al jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent and us<span class=\"_ _0\"></span>e of est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y\u2019 f<span class=\"_ _0\"></span>rom March 2023. The 2023 A<span class=\"_ _0\"></span>nnual Rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d four valuati<span class=\"_ _0\"></span>on sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s ranging fro<span class=\"_ _0\"></span>m scenar<span class=\"_ _0\"></span>io 1<span class=\"_ _3\"></span>, which s<span class=\"_ _0\"></span>aw full de<span class=\"_ _0\"></span>liver<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f the s<span class=\"_ _0\"></span>trateg<span class=\"_ _0\"></span>y and resul<span class=\"_ _0\"></span>ted in an increa<span class=\"_ _0\"></span>se to the fair va<span class=\"_ _0\"></span>lue of the CL<span class=\"_ _0\"></span>Ns, to s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o 4, whi<span class=\"_ _0\"></span>ch saw a ful<span class=\"_ _0\"></span>l impair<span class=\"_ _0\"></span>ment of inves<span class=\"_ _0\"></span>tm<span class=\"_ _0\"></span>ent in ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ate and fair valu<span class=\"_ _0\"></span>e reduc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on to \u00a3nil of the CLN<span class=\"_ _0\"></span>s caus<span class=\"_ _0\"></span>ed ei<span class=\"_ _0\"></span>ther by th<span class=\"_ _0\"></span>e techn<span class=\"_ _0\"></span>olo<span class=\"_ _0\"></span>gy b<span class=\"_ _0\"></span>eing sup<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ed and n<span class=\"_ _0\"></span>ot making it to ma<span class=\"_ _0\"></span>rket or failure to rais<span class=\"_ _0\"></span>e suf<span class=\"_ _0\"></span>ficie<span class=\"_ _0\"></span>nt ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l funding to sust<span class=\"_ _0\"></span>ain Bon<span class=\"_ _0\"></span>d. All s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>os requ<span class=\"_ _0\"></span>ired ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>nal fundin<span class=\"_ _0\"></span>g by mid<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2024. The f<span class=\"_ _0\"></span>inal \u20ac1<span class=\"_ _3\"></span>.5m/\u00a31<span class=\"_ _5\"></span>.3<span class=\"_ _0\"></span>m of the 2023 CLN from t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p was draw<span class=\"_ _0\"></span>n dow<span class=\"_ _0\"></span>n by Bond b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2023 and F<span class=\"_ _0\"></span>ebr<span class=\"_ _0\"></span>uar<span class=\"_ _0\"></span>y 2024.<span class=\"_ _295\"> </span>Des<span class=\"_ _0\"></span>pite ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vely s<span class=\"_ _0\"></span>eek<span class=\"_ _0\"></span>ing add<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>nal ex<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>nal funding s<span class=\"_ _0\"></span>ince Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2023, Bond w<span class=\"_ _0\"></span>as unsucces<span class=\"_ _0\"></span>sful i<span class=\"_ _0\"></span>n identi<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ying ne<span class=\"_ _0\"></span>w inves<span class=\"_ _0\"></span>tors<span class=\"_ _0\"></span>. Consequ<span class=\"_ _0\"></span>ently, a reques<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> was mad<span class=\"_ _0\"></span>e in Fe<span class=\"_ _0\"></span>bruar<span class=\"_ _0\"></span>y 2024 to exis<span class=\"_ _0\"></span>ting shar<span class=\"_ _0\"></span>ehol<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>s for a bri<span class=\"_ _0\"></span>dging l<span class=\"_ _0\"></span>oan to prov<span class=\"_ _0\"></span>ide an a<span class=\"_ _0\"></span>ddit<span class=\"_ _0\"></span>ional p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d of hea<span class=\"_ _0\"></span>droo<span class=\"_ _0\"></span>m to find new i<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ment.<span class=\"_ _0\"></span> Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex was t<span class=\"_ _0\"></span>he onl<span class=\"_ _0\"></span>y investo<span class=\"_ _0\"></span>r to provid<span class=\"_ _0\"></span>e this fun<span class=\"_ _0\"></span>ding, wi<span class=\"_ _0\"></span>th a brid<span class=\"_ _0\"></span>ging lo<span class=\"_ _0\"></span>an of up to \u20ac<span class=\"_ _0\"></span>2.5m, drawab<span class=\"_ _0\"></span>le onl<span class=\"_ _0\"></span>y as requi<span class=\"_ _0\"></span>red and as<span class=\"_ _0\"></span>suming p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ss was be<span class=\"_ _0\"></span>ing mad<span class=\"_ _0\"></span>e to fur<span class=\"_ _0\"></span>ther re<span class=\"_ _0\"></span>duce cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and s<span class=\"_ _0\"></span>ecure th<span class=\"_ _0\"></span>e require<span class=\"_ _0\"></span>d funding a<span class=\"_ _0\"></span>nd hol<span class=\"_ _0\"></span>ding prefer<span class=\"_ _0\"></span>ence over al<span class=\"_ _0\"></span>l exis<span class=\"_ _0\"></span>ting B<span class=\"_ _0\"></span>ond de<span class=\"_ _0\"></span>bt. \u20ac1<span class=\"_ _3\"></span>.0m<span class=\"_ _0\"></span>/\u00a30.9m of the 2024 bridging l<span class=\"_ _0\"></span>oan wa<span class=\"_ _0\"></span>s drawn d<span class=\"_ _0\"></span>own in A<span class=\"_ _0\"></span>pril 2024. Wit<span class=\"_ _0\"></span>h no ex<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>nal fundin<span class=\"_ _0\"></span>g raise<span class=\"_ _0\"></span>d, and slow<span class=\"_ _0\"></span>er than pl<span class=\"_ _0\"></span>anned p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ssio<span class=\"_ _0\"></span>n in obt<span class=\"_ _0\"></span>aining re<span class=\"_ _0\"></span>gulator<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>pproval, t<span class=\"_ _0\"></span>he Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red that th<span class=\"_ _0\"></span>e fac<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd circums<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ces availab<span class=\"_ _0\"></span>le prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tive e<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ence that a l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>vent ex<span class=\"_ _0\"></span>iste<span class=\"_ _0\"></span>d. A full impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt of invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate and fair value lo<span class=\"_ _0\"></span>ss o<span class=\"_ _0\"></span>n loans d<span class=\"_ _0\"></span>ue from B<span class=\"_ _0\"></span>ond tota<span class=\"_ _0\"></span>lling \u00a320.<span class=\"_ _5\"></span>1m combined wa<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d at 31 March 202<span class=\"_ _3\"></span>4.<span class=\"_ _295\"> </span>In late May 2024, the las<span class=\"_ _0\"></span>t pote<span class=\"_ _0\"></span>ntial inves<span class=\"_ _0\"></span>tor de<span class=\"_ _0\"></span>cline<span class=\"_ _0\"></span>d to invest<span class=\"_ _0\"></span>. At this poi<span class=\"_ _0\"></span>nt, wit<span class=\"_ _0\"></span>h no cred<span class=\"_ _0\"></span>ible inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent opt<span class=\"_ _0\"></span>ions rema<span class=\"_ _0\"></span>ining, V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex deter<span class=\"_ _0\"></span>mine<span class=\"_ _0\"></span>d the likeliho<span class=\"_ _0\"></span>od of s<span class=\"_ _0\"></span>ecurin<span class=\"_ _0\"></span>g new ex<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rnal fund<span class=\"_ _0\"></span>ing was lo<span class=\"_ _0\"></span>w and the<span class=\"_ _0\"></span>refore the m<span class=\"_ _0\"></span>iles<span class=\"_ _0\"></span>tone<span class=\"_ _0\"></span>s would n<span class=\"_ _0\"></span>ot be me<span class=\"_ _0\"></span>t. According<span class=\"_ _0\"></span>ly, the<span class=\"_ gs34\"> </span>Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s dec<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d no fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r funding w<span class=\"_ _0\"></span>ould be m<span class=\"_ _0\"></span>ade ava<span class=\"_ _0\"></span>ilable to B<span class=\"_ _0\"></span>ond und<span class=\"_ _0\"></span>er the 2024 bridg<span class=\"_ _0\"></span>ing loa<span class=\"_ _0\"></span>n. Subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly the t<span class=\"_ _0\"></span>rade an<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s of Bond w<span class=\"_ _0\"></span>ere so<span class=\"_ _0\"></span>ld for a no<span class=\"_ _0\"></span>minal value, le<span class=\"_ _0\"></span>aving all a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s owe<span class=\"_ _0\"></span>d to Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex st<span class=\"_ _0\"></span>ill out<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tand<span class=\"_ _0\"></span>ing. Th<span class=\"_ _0\"></span>e terms of sal<span class=\"_ _0\"></span>e of the tra<span class=\"_ _0\"></span>de and a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts b<span class=\"_ _0\"></span>y Bond in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s a clause e<span class=\"_ _0\"></span>ntitling ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting Bo<span class=\"_ _0\"></span>nd de<span class=\"_ _0\"></span>bt hold<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s, inclu<span class=\"_ _0\"></span>ding V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex<span class=\"_ _0\"></span>, to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate in any upsid<span class=\"_ _0\"></span>e of a subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt sal<span class=\"_ _0\"></span>e of the busi<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span>s with<span class=\"_ _0\"></span>in the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t five yea<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>. Due to the h<span class=\"_ _0\"></span>igh leve<span class=\"_ _0\"></span>l of uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y aroun<span class=\"_ _0\"></span>d any future s<span class=\"_ _0\"></span>ale, no valu<span class=\"_ _0\"></span>e has be<span class=\"_ _0\"></span>en at<span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>uted to thi<span class=\"_ _0\"></span>s provisi<span class=\"_ _0\"></span>on. On 30 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 2024 Bond was liqui<span class=\"_ _0\"></span>dated. F<span class=\"_ _0\"></span>ollo<span class=\"_ _0\"></span>wing tha<span class=\"_ _0\"></span>t liquida<span class=\"_ _0\"></span>tion t<span class=\"_ _0\"></span>here is no c<span class=\"_ _0\"></span>hance of the G<span class=\"_ _0\"></span>roup reco<span class=\"_ _0\"></span>vering any<span class=\"_ gs34\"> </span>valu<span class=\"_ _0\"></span>e from th<span class=\"_ _0\"></span>e invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate, CLN<span class=\"_ _0\"></span>s and 2024 bridging l<span class=\"_ _0\"></span>oan. T<span class=\"_ _0\"></span>herefore, th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying valu<span class=\"_ _0\"></span>e of the B<span class=\"_ _0\"></span>ond as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s at 3<span class=\"_ _0\"></span>0<span class=\"_ gs34\"> </span>Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r<span class=\"_ gs34\"> </span>202<span class=\"_ _3\"></span>4 is \u00a3nil and the valua<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he Bon<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is no lo<span class=\"_ _0\"></span>nger co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red an are<span class=\"_ _0\"></span>a requirin<span class=\"_ _0\"></span>g \u2018<span class=\"_ _3\"></span>criti<span class=\"_ _0\"></span>cal ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent and us<span class=\"_ _0\"></span>e of<span class=\"_ gs34\"> </span>es<span class=\"_ _0\"></span>timati<span class=\"_ _0\"></span>on uncer<span class=\"_ _1\"></span>tainty<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>. The tot<span class=\"_ _0\"></span>al charg<span class=\"_ _0\"></span>e reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in the ye<span class=\"_ _0\"></span>ar is \u00a321<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m, include<span class=\"_ _0\"></span>d in \u2018Re<span class=\"_ _0\"></span>sult of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate\u2019 in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment, co<span class=\"_ _0\"></span>mprisi<span class=\"_ _0\"></span>ng the imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent of invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate of<span class=\"_ gs34\"> </span>\u00a39.<span class=\"_ _5\"></span>1m, f<span class=\"_ _3\"></span>air value l<span class=\"_ _0\"></span>oss o<span class=\"_ _0\"></span>n the CLN<span class=\"_ _0\"></span>s of \u00a31<span class=\"_ _1e\"></span>1.<span class=\"_ _3\"></span>0m an<span class=\"_ _0\"></span>d 202<span class=\"_ _3\"></span>4 bridg<span class=\"_ _0\"></span>ing loa<span class=\"_ _0\"></span>n of \u00a30.9m and \u00a30.2m of lega<span class=\"_ _0\"></span>l fees<span class=\"_ _0\"></span>. This ha<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>en clas<span class=\"_ _0\"></span>sifie<span class=\"_ _0\"></span>d as<span class=\"_ gs34\"> </span>an<span class=\"_ gs34\"> </span>e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal<span class=\"_ gs34\"> </span>cos<span class=\"_ _0\"></span>t in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent. T<span class=\"_ _0\"></span>he impa<span class=\"_ _0\"></span>irment of inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate is no<span class=\"_ _0\"></span>n-t<span class=\"_ _0\"></span>ax d<span class=\"_ _0\"></span>edu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ible.<span class=\"_ _295\"> </span>Company<span class=\"_ _295\"> </span><table class=\"s w2c5 h11c\" id=\"_c11afcae-c9c8-4f25-85b5-0939e62e6971\"><tr><td></td><td class=\"t m0 x692 h38 y31df ff2c fs17 fc4 sc0 ls140 ws14e\">Investm<span class=\"_ _0\"></span>ent in<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x693 h38 y31e0 ff2c fs17 fc4 sc0 ls93 ws8f\">subsidiaries<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x202 h38 y31e1 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y31e2 ff2a fs7 fc0 sc0 ls7 ws1\">Co<span class=\"_ _0\"></span>st an<span class=\"_ _0\"></span>d ca<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>yi<span class=\"_ _0\"></span>ng val<span class=\"_ _0\"></span>ue<span class=\"_ _295\"> </span></td><td></td></tr><tr><td class=\"c n x1c2 y2fb2 w2c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2023 and at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024<span class=\"_ _295\"> </span></div></td><td class=\"c n x694 y2fb2 w2c7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">131<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td></tr></table>The Comp<span class=\"_ _0\"></span>any has consid<span class=\"_ _0\"></span>ered im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent of it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in subsid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s with t<span class=\"_ _0\"></span>his includ<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unts re<span class=\"_ _0\"></span>ceiv<span class=\"_ _0\"></span>able fro<span class=\"_ _0\"></span>m thos<span class=\"_ _0\"></span>e subsi<span class=\"_ _0\"></span>diari<span class=\"_ _0\"></span>es. The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s of the im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s des<span class=\"_ _0\"></span>crib<span class=\"_ _0\"></span>ed in note 10 have bee<span class=\"_ _0\"></span>n use<span class=\"_ _0\"></span>d in this consi<span class=\"_ _0\"></span>derati<span class=\"_ _0\"></span>on. Gi<span class=\"_ _0\"></span>ven the re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s of tho<span class=\"_ _0\"></span>se tes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s, the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s do not co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>r that the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value o<span class=\"_ _0\"></span>f the Company<span class=\"_ _0\"></span>\u2019s investme<span class=\"_ _0\"></span>nt in subsid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s has be<span class=\"_ _0\"></span>en imp<span class=\"_ _0\"></span>aired.<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is a full lis<span class=\"_ _0\"></span>t of the Company<span class=\"_ _0\"></span>\u2019s interest<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span><table class=\"s w2c8 h11d\" id=\"_2eec663d-f8d5-4283-91b2-2cf70d3c9526\"><tr><td></td><td class=\"c n x695 y31e3 w2c9 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls53 ws97\">Compan<span class=\"_ _3\"></span>y number<span class=\"_ _295\"> </span></div></td><td class=\"c n x696 y31e3 w2ca hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls40 ws3c\">Company status<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x697 y31e3 w2cb hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">R<span class=\"_ _0\"></span>egi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>red o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fice a<span class=\"_ _0\"></span>ddre<span class=\"_ _0\"></span>ss<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x203 h9 y31e4 ff2a fs7 fc0 sc0 ls7 ws1\">Wh<span class=\"_ _0\"></span>olly ow<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>d sub<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>dia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>kin<span class=\"_ _0\"></span>gs </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31e6 w2cc h11e\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex Manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turing L<span class=\"_ _0\"></span>imited</div><div class=\"t m0 x698 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"c n x699 y31e6 w2cd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">28<span class=\"_ _1\"></span>45<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>18<span class=\"_ _295\"> </span></div></td><td class=\"c n x69a y31e6 w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>radin<span class=\"_ _3\"></span>g entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x69b y31e6 w2cf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Vic<span class=\"_ _0\"></span>trex T<span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>chnology Cen<span class=\"_ _3\"></span>tre,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x69c hc y31e7 ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x670 hb y31e8 ff2c fs7 fc4 sc0 ls27 ws23\">Hillhous<span class=\"_ _0\"></span>e Internat<span class=\"_ _0\"></span>ional,<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y31e9 ff2c fs7 fc4 sc0 lsbb ws13d\">Inv<span class=\"_ _0\"></span>ibi<span class=\"_ _0\"></span>o Li<span class=\"_ _0\"></span>mite<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></td><td class=\"c n x69d y31ea w2d0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1bc ws45\">4088050<span class=\"_ _295\"> </span></div></td><td class=\"c n x69e y31ea w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>rading e<span class=\"_ _3\"></span>ntity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x69f hb y31eb ff2c fs7 fc4 sc0 ls7c ws7a\">Thornton C<span class=\"_ _3\"></span>lev<span class=\"_ _3\"></span>eleys,<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31ec w2d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Invib<span class=\"_ _0\"></span>io Kn<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>s Limite<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a0 y31ec w2d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">814<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a1 y31ec w2d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading enti<span class=\"_ _3\"></span>ty<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x6a2 hb y31ed ff2c fs7 fc4 sc0 ls7 ws1\">L<span class=\"_ _0\"></span>anca<span class=\"_ _0\"></span>shire F<span class=\"_ _0\"></span>Y<span class=\"_ _0\"></span>5 4Q<span class=\"_ _0\"></span>D, UK<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31ee w2d4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls12 ws35\">Invib<span class=\"_ _0\"></span>io De<span class=\"_ _0\"></span>vice Compo<span class=\"_ _0\"></span>nent Manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turing L<span class=\"_ _0\"></span>imited<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a3 y31ee w2d5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">8<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a4 y31ee w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31ef w2d6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7b ws14a\">Juvo<span class=\"_ _0\"></span>ra Lim<span class=\"_ _0\"></span>ited<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a5 y31ef w2d7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">814<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a6 y31ef w2d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>rading en<span class=\"_ _3\"></span>tity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f0 w2d9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">Zyex Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a7 y31f0 w2da hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">2<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a8 y31f0 w2db hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Dorma<span class=\"_ _3\"></span>nt<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31f1 w2dc h100\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex US<span class=\"_ _0\"></span>A Hol<span class=\"_ _0\"></span>dings I<span class=\"_ _0\"></span>nc.</div><div class=\"t m0 x6a9 hc y301e ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td></td><td class=\"t m0 x6aa hb y31f2 ff2c fs7 fc4 sc0 ls27 ws23\">Interm<span class=\"_ _0\"></span>ediate </td><td></td><td class=\"c n x6ab y31f1 w2dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">30<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6ac y31f1 w2de hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Conshoho<span class=\"_ _0\"></span>cken State Roa<span class=\"_ _0\"></span>d, Suite 1<span class=\"_ _3\"></span>20,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6ad hb y31f3 ff2c fs7 fc4 sc0 ls52 ws6\">holding company<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x6ae hb y31f3 ff2c fs7 fc4 sc0 ls7 ws1\">West Consho<span class=\"_ _0\"></span>hocken, PA 1<span class=\"_ _5\"></span>9<span class=\"_ _0\"></span>428, US<span class=\"_ _0\"></span>A </td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f4 w2df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex US<span class=\"_ _0\"></span>A Inc.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6af y31f4 w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f5 w2e1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls25 ws21\">Invib<span class=\"_ _3\"></span>io Inc<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b0 y31f5 w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f6 w2e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Invib<span class=\"_ _0\"></span>io De<span class=\"_ _0\"></span>vice Compo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s Manu<span class=\"_ _0\"></span>factu<span class=\"_ _0\"></span>ring In<span class=\"_ _0\"></span>c.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b1 y31f6 w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31f7 w2e3 h100\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Vic<span class=\"_ _0\"></span>trex Eu<span class=\"_ _3\"></span>ropa GmbH</div><div class=\"t m0 x6b2 hc y301e ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b3 y31f7 w2e4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rading entit<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b4 y31f7 w2e5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">L<span class=\"_ _0\"></span>anggas<span class=\"_ _0\"></span>se 16,<span class=\"_ _295\"> </span></div></td><td class=\"c n x6b5 y31f7 w2e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">657<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6b6 y31f7 w2e7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">H<span class=\"_ _0\"></span>ofhe<span class=\"_ _0\"></span>im, Ger<span class=\"_ _0\"></span>many<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31f8 w2e8 h11e\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Vic<span class=\"_ _0\"></span>trex Japan, Inc.</div><div class=\"t m0 x6b7 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b3 y31f8 w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x6b8 y31f8 w2e9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Mit<span class=\"_ _0\"></span>a Kokusai Bu<span class=\"_ _0\"></span>ilding A<span class=\"_ _0\"></span>nnex<span class=\"_ _0\"></span>, 1-4<span class=\"_ _1\"></span>-<span class=\"_ _3\"></span>28 Mita,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6b9 hb y31f9 ff2c fs7 fc4 sc0 ls7 ws1\">Minato<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ku, T<span class=\"_ _3\"></span>okyo 108<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>073, Japan<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y31fa ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex Hig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance Mate<span class=\"_ _0\"></span>rials (Shang<span class=\"_ _0\"></span>hai) </td><td></td><td class=\"c n x6ba y31fb w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>rading en<span class=\"_ _3\"></span>tity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x6bb y31fb w2ea hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>trex A<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ian Inno<span class=\"_ _0\"></span>vation &amp; Technol<span class=\"_ _0\"></span>ogy Centre,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y31fc ff2c fs7 fc4 sc0 ls29 ws25\">Co.<span class=\"_ _3\"></span>, Ltd<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6bc hb y31fc ff2c fs7 fc4 sc0 ls7 ws1\">Par<span class=\"_ _0\"></span>t B Buildi<span class=\"_ _0\"></span>ng G, No. 168<span class=\"_ _0\"></span>8, Zhuan<span class=\"_ _0\"></span>xing R<span class=\"_ _0\"></span>oad, </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6bd hb y31fd ff2c fs7 fc4 sc0 ls52 ws6\">Xinzhuang Industr<span class=\"_ _0\"></span>y Park, Shanghai 20<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>08, China<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31fe w2eb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Invib<span class=\"_ _0\"></span>io (Be<span class=\"_ _0\"></span>ijing) T<span class=\"_ _3\"></span>rading Co., Limited<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6be y31fe w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6bf y31fe w2ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Roo<span class=\"_ _0\"></span>m<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c0 y31fe w2ed hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>08<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6c1 y31fe w2ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">, Building 7<span class=\"_ _5\"></span>, S<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>nd L<span class=\"_ _0\"></span>ane 5, Th<span class=\"_ _0\"></span>e Sou<span class=\"_ _0\"></span>th of<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x491 hb y31ff ff2c fs7 fc4 sc0 ls7 ws1\">Xian<span class=\"_ _0\"></span>g Jun, Chao Y<span class=\"_ _3\"></span>ang Dist<span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>t, B<span class=\"_ _0\"></span>eijing 100<span class=\"_ _0\"></span>020, China<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30ed w2ef hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Kle<span class=\"_ _0\"></span>iss G<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>s, Inc<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6c2 y30ed w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c3 y30ed w2dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">39<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x6c4 y30ed w2f0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Indus<span class=\"_ _0\"></span>tria<span class=\"_ _0\"></span>l Avenue, Grant<span class=\"_ _0\"></span>sburg, W<span class=\"_ _0\"></span>I 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0, USA<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3200 w2f1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>xV Aero<span class=\"_ _0\"></span>space Comp<span class=\"_ _0\"></span>osite<span class=\"_ _0\"></span>s LLC<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6c5 y3200 w2f2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x6c6 y3200 w2f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">55 Broadcom<span class=\"_ _0\"></span>mon Ro<span class=\"_ _0\"></span>ad, Bris<span class=\"_ _0\"></span>tol,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x6c7 y3201 w2f4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">RI<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c8 y3201 w2f5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0280<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c9 y3201 w2f6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">9, USA<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3202 w2f7 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex Ho<span class=\"_ _0\"></span>ng Kong L<span class=\"_ _0\"></span>imited<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6ca y3202 w2e0 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x6cb y3202 w2f8 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">Leve<span class=\"_ _0\"></span>l 54, H<span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ewell Centre 183,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6cc hb y3203 ff2c fs7 fc4 sc0 ls7 ws1\">Que<span class=\"_ _0\"></span>en\u2019s Road Eas<span class=\"_ _0\"></span>t, H<span class=\"_ _0\"></span>ong Kong<span class=\"_ _295\"> </span></td></tr></table><table class=\"s w2f9 h11f\" id=\"_bbddaa0a-64e8-4278-a280-b19102e86d8b\"><tr><td></td><td class=\"c n x695 y3204 w2c9 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">Compan<span class=\"_ _3\"></span>y number<span class=\"_ _295\"> </span></div></td><td class=\"c n x696 y3204 w2ca hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls40 ws3c\">Company status<span class=\"_ _295\"> </span></div></td><td class=\"c n x697 y3204 w2cb hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">R<span class=\"_ _0\"></span>egi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>red o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fice a<span class=\"_ _0\"></span>ddre<span class=\"_ _0\"></span>ss<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y3205 ff2a fs7 fc0 sc0 ls25 ws21\">Subsidiary undert<span class=\"_ _0\"></span>aking with<span class=\"_ _3\"></span> non-<span class=\"_ _0\"></span>controlling<span class=\"_ _3\"></span> interests </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b hb y3206 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex (Panji<span class=\"_ _0\"></span>n) High Per<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance Mate<span class=\"_ _0\"></span>rials </td><td></td><td class=\"c n x6cd y31be w2ce hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ce y31be w2fa hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls7 ws1\">Ro<span class=\"_ _0\"></span>om 501\u201323, T<span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>chno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y Mansi<span class=\"_ _0\"></span>on, Qin<span class=\"_ _0\"></span>gyu Ro<span class=\"_ _0\"></span>ad<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c x1c2 y3207 w2fb h120\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls29 ws25\">Co.<span class=\"_ _3\"></span>, Ltd</div><div class=\"t m0 x6cf hc y301e ff2c fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"t m0 x564 hb y3208 ff2c fs7 fc4 sc0 ls7 ws1\">Eas<span class=\"_ _0\"></span>t, Zhi<span class=\"_ _0\"></span>fang Street N<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>th, L<span class=\"_ _0\"></span>iaod<span class=\"_ _0\"></span>ong Bay N<span class=\"_ _0\"></span>ew </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6d0 hb y3209 ff2c fs7 fc4 sc0 ls7 ws1\">Dis<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>t, Pa<span class=\"_ _0\"></span>njin, Lia<span class=\"_ _0\"></span>oning P<span class=\"_ _0\"></span>rovince, China<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y320a ff2a fs7 fc0 sc0 ls13 wsd\">Asso<span class=\"_ _0\"></span>ciate<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y320b w2fc h121\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bond 3<span class=\"_ _0\"></span>D High P<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y BV</div><div class=\"t m0 x6d1 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">3<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6cd y320b w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d2 y320b w2fd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ins<span class=\"_ _0\"></span>titutenw<span class=\"_ _0\"></span>eg 50, 752<span class=\"_ _3\"></span>1 PK,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6d3 hb y320c ff2c fs7 fc4 sc0 ls10 wsa\">Enschede<span class=\"_ _3\"></span>, Netherlands<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y320d ff2a fs7 fc0 sc0 ls25 ws21\">Joint opera<span class=\"_ _3\"></span>tion<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y320e w2fe h121\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls82 wsb2\">Agho<span class=\"_ _0\"></span>co 1<span class=\"_ _3\"></span>491 Limite<span class=\"_ _0\"></span>d</div><div class=\"t m0 x6d4 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d5 y320e w2ff hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls13f ws14d\">10<span class=\"_ _1\"></span>52<span class=\"_ _1\"></span>374<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d6 y320e w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d7 y320e w300 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Vi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>rex T<span class=\"_ _3\"></span>echno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y Centre, Hillhouse Inter<span class=\"_ _0\"></span>nationa<span class=\"_ _0\"></span>l,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x560 hb y320f ff2c fs7 fc4 sc0 ls7 ws1\">Tho<span class=\"_ _0\"></span>rnton Clevel<span class=\"_ _0\"></span>eys<span class=\"_ _0\"></span>, La<span class=\"_ _0\"></span>ncas<span class=\"_ _0\"></span>hire F<span class=\"_ _0\"></span>Y<span class=\"_ _0\"></span>5 4Q<span class=\"_ _0\"></span>D, UK<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y3210 ff2a fs7 fc0 sc0 ls17 ws11\">Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3202 w2c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sur<span class=\"_ _0\"></span>face Gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d8 y3202 w301 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">43<span class=\"_ _0\"></span>793<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d9 y3202 w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>radi<span class=\"_ _3\"></span>ng entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6da y3202 w302 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7 Brackenbur<span class=\"_ _0\"></span>y Cour<span class=\"_ _0\"></span>t, Lynd<span class=\"_ _0\"></span>on Ba<span class=\"_ _0\"></span>rns,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6db hb y3211 ff2c fs7 fc4 sc0 ls7 ws1\">Edith Wes<span class=\"_ _0\"></span>ton Roa<span class=\"_ _0\"></span>d, Lyndon, Oa<span class=\"_ _0\"></span>kham L<span class=\"_ _0\"></span>E<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>5 8<span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>W<span class=\"_ _5\"></span>, U<span class=\"_ _0\"></span>K<span class=\"_ _295\"> </span></td></tr></table>1 <span class=\"_ _53\"> </span>D<span class=\"_ _0\"></span>ire<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ly h<span class=\"_ _0\"></span>eld by V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ex pl<span class=\"_ _0\"></span>c.<span class=\"_ _295\"> </span>2 <span class=\"_ _53\"> </span> <span class=\"_ _6\"></span>Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex (P<span class=\"_ _0\"></span>anjin) Hi<span class=\"_ _0\"></span>gh Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce M<span class=\"_ _0\"></span>ateri<span class=\"_ _0\"></span>als Co., Ltd chang<span class=\"_ _0\"></span>ed it<span class=\"_ _0\"></span>s na<span class=\"_ _0\"></span>me du<span class=\"_ _0\"></span>ring F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024; it was for<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>ly kn<span class=\"_ _0\"></span>own a<span class=\"_ _0\"></span>s Panj<span class=\"_ _0\"></span>in V<span class=\"_ _0\"></span>Y<span class=\"_ _1\"></span>X High Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>nce Ma<span class=\"_ _0\"></span>teri<span class=\"_ _0\"></span>als Co. The co<span class=\"_ _0\"></span>mpany i<span class=\"_ _0\"></span>s als<span class=\"_ _0\"></span>o refer<span class=\"_ _0\"></span>red to a<span class=\"_ _0\"></span>s \u2018<span class=\"_ _0\"></span>VI<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019.<span class=\"_ _295\"> </span>3 <span class=\"_ _53\"> </span>B<span class=\"_ _0\"></span>ond 3<span class=\"_ _0\"></span>D Hig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>nce Techno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y BV wa<span class=\"_ _0\"></span>s liqu<span class=\"_ _0\"></span>idate<span class=\"_ _0\"></span>d on 3<span class=\"_ _0\"></span>0 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2024. 4 <span class=\"_ _53\"> </span> <span class=\"_ _6\"></span>On 13 Decemb<span class=\"_ _0\"></span>er 2016, the Gro<span class=\"_ _0\"></span>up, via it<span class=\"_ _0\"></span>s su<span class=\"_ _0\"></span>bsid<span class=\"_ _0\"></span>iar<span class=\"_ _0\"></span>y V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ex Ma<span class=\"_ _0\"></span>nufac<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>ring L<span class=\"_ _0\"></span>imi<span class=\"_ _0\"></span>ted, in<span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>pora<span class=\"_ _0\"></span>ted Ag<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>co 1<span class=\"_ _3\"></span>491 Limi<span class=\"_ _0\"></span>ted w<span class=\"_ _0\"></span>ith AGC Chem<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>ls Euro<span class=\"_ _0\"></span>pe Lim<span class=\"_ _0\"></span>ited<span class=\"_ _0\"></span>. Agho<span class=\"_ _0\"></span>co 149<span class=\"_ _3\"></span>1 Lim<span class=\"_ _0\"></span>ited i<span class=\"_ _0\"></span>s a joi<span class=\"_ _0\"></span>nt arra<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>ment i<span class=\"_ _0\"></span>n whi<span class=\"_ _0\"></span>ch the G<span class=\"_ _0\"></span>roup h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>s equ<span class=\"_ _0\"></span>al ow<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span>ship a<span class=\"_ _0\"></span>nd ri<span class=\"_ _0\"></span>ght<span class=\"_ _0\"></span>s over t<span class=\"_ _0\"></span>he ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y. The pu<span class=\"_ _0\"></span>rpo<span class=\"_ _0\"></span>se of A<span class=\"_ _0\"></span>gho<span class=\"_ _0\"></span>co 149<span class=\"_ _3\"></span>1 Lim<span class=\"_ _0\"></span>ited i<span class=\"_ _0\"></span>s to buil<span class=\"_ _0\"></span>d, op<span class=\"_ _0\"></span>erate a<span class=\"_ _0\"></span>nd mai<span class=\"_ _0\"></span>ntai<span class=\"_ _0\"></span>n an el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l subs<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n (cost of c<span class=\"_ _0\"></span>.\u00a33m) for b<span class=\"_ _0\"></span>oth p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>es\u2019 ow<span class=\"_ _0\"></span>n us<span class=\"_ _0\"></span>e to ensu<span class=\"_ _0\"></span>re conti<span class=\"_ _0\"></span>nuit<span class=\"_ _0\"></span>y of e<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>al su<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>y. Due<span class=\"_ gs285\"> </span>to<span class=\"_ gs285\"> </span>t<span class=\"_ _0\"></span>he<span class=\"_ gs285\"> </span>ter<span class=\"_ _0\"></span>ms of th<span class=\"_ _0\"></span>e jo<span class=\"_ _0\"></span>int arra<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span>t, Agh<span class=\"_ _0\"></span>oco 1491 Limite<span class=\"_ _0\"></span>d me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s the c<span class=\"_ _0\"></span>rite<span class=\"_ _0\"></span>ria to b<span class=\"_ _0\"></span>e acco<span class=\"_ _0\"></span>unted fo<span class=\"_ _0\"></span>r as a jo<span class=\"_ _0\"></span>int op<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>Annual re<span class=\"_ _0\"></span>por<span class=\"_ _1\"></span>ts and finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are file<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>h Companies H<span class=\"_ _0\"></span>ous<span class=\"_ _0\"></span>e for all UK d<span class=\"_ _0\"></span>orma<span class=\"_ _0\"></span>nt compan<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>. All sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies are w<span class=\"_ _0\"></span>holl<span class=\"_ _0\"></span>y own<span class=\"_ _0\"></span>ed, wi<span class=\"_ _0\"></span>th the e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>n of Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>trex (Pa<span class=\"_ _0\"></span>njin) High Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance Ma<span class=\"_ _0\"></span>terials Co., Ltd (<span class=\"_ _3\"></span>\u2018V<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>PL<span class=\"_ _3\"></span>\u2019), and are involve<span class=\"_ _0\"></span>d in the<span class=\"_ gs34\"> </span>pr<span class=\"_ _0\"></span>incipal a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s of the Grou<span class=\"_ _0\"></span>p.<span class=\"_ _295\"> </span>In the o<span class=\"_ _0\"></span>pini<span class=\"_ _0\"></span>on of the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s the re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le amo<span class=\"_ _0\"></span>unt of inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in and a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s du<span class=\"_ _0\"></span>e from the Compa<span class=\"_ _0\"></span>ny\u2019s subsidia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings are<span class=\"_ gs34\"> </span>at lea<span class=\"_ _0\"></span>st th<span class=\"_ _0\"></span>e carr<span class=\"_ _1\"></span>ying value at w<span class=\"_ _0\"></span>hich the<span class=\"_ _0\"></span>y are st<span class=\"_ _0\"></span>ated in t<span class=\"_ _0\"></span>he balan<span class=\"_ _0\"></span>ce shee<span class=\"_ _0\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInAssociatesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-518": {
   "value": "1<span class=\"_ _5\"></span>1. Interests in o<span class=\"_ _3\"></span>ther entities<span class=\"_ _295\"> </span>Basis of consolida<span class=\"_ _3\"></span>tion<span class=\"_ _295\"> </span>Subsidiaries<span class=\"_ _295\"> </span>Subsidi<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span>s are entit<span class=\"_ _0\"></span>ies cont<span class=\"_ _0\"></span>rolle<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up. The G<span class=\"_ _0\"></span>roup contro<span class=\"_ _0\"></span>ls an enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y when i<span class=\"_ _0\"></span>t is ex<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>ed to, or has ri<span class=\"_ _0\"></span>ghts to, var<span class=\"_ _0\"></span>iable re<span class=\"_ _0\"></span>turns from it<span class=\"_ _0\"></span>s invol<span class=\"_ _0\"></span>veme<span class=\"_ _0\"></span>nt with t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee and c<span class=\"_ _0\"></span>an af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>ose re<span class=\"_ _0\"></span>turns thro<span class=\"_ _0\"></span>ugh it<span class=\"_ _0\"></span>s po<span class=\"_ _0\"></span>wer over t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee. Thi<span class=\"_ _0\"></span>s can b<span class=\"_ _0\"></span>e deter<span class=\"_ _0\"></span>mine<span class=\"_ _0\"></span>d eithe<span class=\"_ _0\"></span>r by<span class=\"_ gs34\"> </span>the Gro<span class=\"_ _0\"></span>up\u2019s owner<span class=\"_ _0\"></span>ship pe<span class=\"_ _0\"></span>rcentag<span class=\"_ _0\"></span>e or by th<span class=\"_ _0\"></span>e terms of t<span class=\"_ _0\"></span>he shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er agre<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Whe<span class=\"_ _0\"></span>re there i<span class=\"_ _0\"></span>s dee<span class=\"_ _0\"></span>med to b<span class=\"_ _0\"></span>e an abili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y to affe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t the<span class=\"_ gs34\"> </span>retur<span class=\"_ _0\"></span>n, inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s are co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fro<span class=\"_ _0\"></span>m the date th<span class=\"_ _0\"></span>at abilit<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>mmence<span class=\"_ _0\"></span>s until th<span class=\"_ _0\"></span>e date that it ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s. The a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion me<span class=\"_ _0\"></span>tho<span class=\"_ _0\"></span>d is use<span class=\"_ _0\"></span>d to account for busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinat<span class=\"_ _0\"></span>ions. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on date fair value of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n trans<span class=\"_ _0\"></span>ferred, t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt of any non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s in the a<span class=\"_ _0\"></span>cquiree a<span class=\"_ _0\"></span>nd the ne<span class=\"_ _0\"></span>t of the acq<span class=\"_ _0\"></span>uisiti<span class=\"_ _0\"></span>on date fair values o<span class=\"_ _0\"></span>f the id<span class=\"_ _0\"></span>entifia<span class=\"_ _0\"></span>ble as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>cquired, in<span class=\"_ _0\"></span>cluding int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>les, a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s assum<span class=\"_ _0\"></span>ed, inclu<span class=\"_ _0\"></span>ding contin<span class=\"_ _0\"></span>gent liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s as req<span class=\"_ _0\"></span>uired by IF<span class=\"_ _0\"></span>RS 3. I<span class=\"_ _0\"></span>f this dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nce is ne<span class=\"_ _0\"></span>gative, th<span class=\"_ _0\"></span>e amount is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed d<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>y in the Consoli<span class=\"_ _0\"></span>dated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>A non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st is th<span class=\"_ _0\"></span>e prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of t<span class=\"_ _0\"></span>he subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y owne<span class=\"_ _0\"></span>d by shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l to the Group. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s at the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion date is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d as the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>control<span class=\"_ _0\"></span>ling interes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s\u2019 prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onate share of n<span class=\"_ _0\"></span>et ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s of the acquire<span class=\"_ _0\"></span>e or at fair valu<span class=\"_ _0\"></span>e. The cho<span class=\"_ _0\"></span>ice of me<span class=\"_ _0\"></span>asurem<span class=\"_ _0\"></span>ent basis i<span class=\"_ _0\"></span>s deter<span class=\"_ _0\"></span>mined o<span class=\"_ _0\"></span>n an acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>by-<span class=\"_ _0\"></span>acquisi<span class=\"_ _0\"></span>tion b<span class=\"_ _0\"></span>asis as p<span class=\"_ _0\"></span>ermi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 3. Financia<span class=\"_ _0\"></span>l deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ves in pla<span class=\"_ _0\"></span>ce over the re<span class=\"_ _0\"></span>maining e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y of an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y are ta<span class=\"_ _0\"></span>ken into account when c<span class=\"_ _0\"></span>alcul<span class=\"_ _0\"></span>ating the p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nate share of<span class=\"_ gs34\"> </span>the non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling interes<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span>Any contin<span class=\"_ _0\"></span>gent cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value at t<span class=\"_ _0\"></span>he date of acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s to the fair valu<span class=\"_ _0\"></span>e of conting<span class=\"_ _0\"></span>ent consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the Conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement.<span class=\"_ _295\"> </span>Cost<span class=\"_ _0\"></span>s related to t<span class=\"_ _0\"></span>he acquisi<span class=\"_ _0\"></span>tion, ot<span class=\"_ _0\"></span>her than t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>ted wit<span class=\"_ _0\"></span>h the is<span class=\"_ _0\"></span>sue of de<span class=\"_ _0\"></span>bt, tha<span class=\"_ _0\"></span>t the Grou<span class=\"_ _0\"></span>p incur<span class=\"_ _0\"></span>s in conne<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion w<span class=\"_ _0\"></span>ith a bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s combinat<span class=\"_ _0\"></span>ion are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>d as incur<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span>No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling inter<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies are d<span class=\"_ _0\"></span>istin<span class=\"_ _0\"></span>guishe<span class=\"_ _0\"></span>d from th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able to h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>ers of t<span class=\"_ _0\"></span>he Parent. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s the valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e date contro<span class=\"_ _0\"></span>l comme<span class=\"_ _0\"></span>nces, a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted for the no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling i<span class=\"_ _0\"></span>nteres<span class=\"_ _0\"></span>ts\u2019 s<span class=\"_ _0\"></span>hare of any subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s in equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>ries a<span class=\"_ _0\"></span>re st<span class=\"_ _0\"></span>ated at cos<span class=\"_ _0\"></span>t le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the valu<span class=\"_ _0\"></span>e of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciat<span class=\"_ _0\"></span>ed un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aki<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>s An as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate is an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y over w<span class=\"_ _0\"></span>hich the G<span class=\"_ _0\"></span>roup has si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant influ<span class=\"_ _0\"></span>ence and t<span class=\"_ _0\"></span>hat is neit<span class=\"_ _0\"></span>her a sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>or an intere<span class=\"_ _0\"></span>st in a j<span class=\"_ _0\"></span>oint arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Signif<span class=\"_ _0\"></span>icant inf<span class=\"_ _0\"></span>luence is t<span class=\"_ _0\"></span>he pow<span class=\"_ _0\"></span>er to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial and op<span class=\"_ _0\"></span>eratin<span class=\"_ _0\"></span>g poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>cisions o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tee bu<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re the Grou<span class=\"_ _0\"></span>p do<span class=\"_ _0\"></span>es not have co<span class=\"_ _0\"></span>ntrol or j<span class=\"_ _0\"></span>oint contro<span class=\"_ _0\"></span>l over tho<span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s and as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>ties of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d in the co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s using th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d of accounting. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates a<span class=\"_ _0\"></span>re car<span class=\"_ _0\"></span>ried i<span class=\"_ _0\"></span>n the bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at cos<span class=\"_ _0\"></span>t as adj<span class=\"_ _0\"></span>usted fo<span class=\"_ _0\"></span>r pos<span class=\"_ _0\"></span>t-acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n change<span class=\"_ _0\"></span>s in the Gro<span class=\"_ _0\"></span>up\u2019s share of the n<span class=\"_ _0\"></span>et as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ociate, le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the va<span class=\"_ _0\"></span>lue of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent. A<span class=\"_ _0\"></span>ny goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n is includ<span class=\"_ _0\"></span>ed in the c<span class=\"_ _0\"></span>arr<span class=\"_ _1\"></span>ying values of th<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>. Impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt is recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d when t<span class=\"_ _0\"></span>here is o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce that a lo<span class=\"_ _0\"></span>ss eve<span class=\"_ _0\"></span>nt (or events) has aris<span class=\"_ _0\"></span>en whi<span class=\"_ _0\"></span>ch ad<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ely im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the fu<span class=\"_ _0\"></span>ture ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _0\"></span>s from t<span class=\"_ _0\"></span>he net inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent and th<span class=\"_ _0\"></span>erefore p<span class=\"_ _0\"></span>rovid<span class=\"_ _0\"></span>es ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce of impair<span class=\"_ _0\"></span>ment. Obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve evid<span class=\"_ _0\"></span>ence inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>s obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le dat<span class=\"_ _0\"></span>a abou<span class=\"_ _0\"></span>t the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate that co<span class=\"_ _0\"></span>mes to th<span class=\"_ _0\"></span>e Group\u2019s atte<span class=\"_ _0\"></span>ntion cove<span class=\"_ _0\"></span>ring th<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>s event<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>scrib<span class=\"_ _0\"></span>ed in IA<span class=\"_ _0\"></span>S 28 I<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in A<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iates and J<span class=\"_ _0\"></span>oint Ventures p<span class=\"_ _0\"></span>aragraph<span class=\"_ _0\"></span>s 4<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>A to 4<span class=\"_ _5\"></span>1C<span class=\"_ _3\"></span>. Where o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s, an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>t is per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med w<span class=\"_ _0\"></span>here<span class=\"_ _0\"></span>by the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt is compar<span class=\"_ _0\"></span>ed to the re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le amo<span class=\"_ _0\"></span>unt (high<span class=\"_ _0\"></span>er of value in u<span class=\"_ _0\"></span>se and fair va<span class=\"_ _0\"></span>lue les<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell).<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s share of the p<span class=\"_ _0\"></span>ost-t<span class=\"_ _0\"></span>ax prof<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>ses) of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates is in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the Conso<span class=\"_ _0\"></span>lidated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. I<span class=\"_ _0\"></span>f the Gro<span class=\"_ _0\"></span>up\u2019s share of los<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>n an ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>te equals o<span class=\"_ _0\"></span>r excee<span class=\"_ _0\"></span>ds it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate, the Grou<span class=\"_ _0\"></span>p doe<span class=\"_ _0\"></span>s not re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>e fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>, unle<span class=\"_ _0\"></span>ss it has in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d lega<span class=\"_ _0\"></span>l or cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns to do so o<span class=\"_ _0\"></span>r made p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on beh<span class=\"_ _0\"></span>alf of the a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate. Unrea<span class=\"_ _0\"></span>lise<span class=\"_ _0\"></span>d gains aris<span class=\"_ _0\"></span>ing from tran<span class=\"_ _0\"></span>sac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons wi<span class=\"_ _0\"></span>th ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are elim<span class=\"_ _0\"></span>inated to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent of the G<span class=\"_ _0\"></span>roup\u2019s interest in t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Interest<span class=\"_ _0\"></span>s in joint<span class=\"_ _3\"></span> arrangement<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>A joint ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment is a contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual arran<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent whe<span class=\"_ _0\"></span>reby th<span class=\"_ _0\"></span>e Group and ot<span class=\"_ _0\"></span>her pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ties u<span class=\"_ _0\"></span>nder<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ake an econ<span class=\"_ _0\"></span>omic a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y that is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to<span class=\"_ gs34\"> </span>joint contr<span class=\"_ _0\"></span>ol. Jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts are e<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r joint o<span class=\"_ _0\"></span>perati<span class=\"_ _0\"></span>ons or j<span class=\"_ _0\"></span>oint venture<span class=\"_ _0\"></span>s. Joint<span class=\"_ _3\"></span> operations<span class=\"_ _295\"> </span>A joint o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ion is a jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt wher<span class=\"_ _0\"></span>eby the p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s that have jo<span class=\"_ _0\"></span>int control have t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>hts to th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, and o<span class=\"_ _0\"></span>bligat<span class=\"_ _0\"></span>ions for the<span class=\"_ gs34\"> </span>liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s, rela<span class=\"_ _0\"></span>ting to the ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment or ot<span class=\"_ _0\"></span>her fac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ances in<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>te that this is t<span class=\"_ _0\"></span>he cas<span class=\"_ _0\"></span>e. The G<span class=\"_ _0\"></span>roup\u2019s share of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, revenue, ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nses a<span class=\"_ _0\"></span>nd cas<span class=\"_ _0\"></span>h flow<span class=\"_ _0\"></span>s is comb<span class=\"_ _0\"></span>ined w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e equiv<span class=\"_ _0\"></span>alent ite<span class=\"_ _0\"></span>ms in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on a line<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>by<span class=\"_ _0\"></span>-lin<span class=\"_ _0\"></span>e basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons e<span class=\"_ _0\"></span>limin<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d on co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>olid<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span>Intrag<span class=\"_ _0\"></span>roup bala<span class=\"_ _0\"></span>nces and t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>, and any unreal<span class=\"_ _0\"></span>ised g<span class=\"_ _0\"></span>ains and lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es or in<span class=\"_ _0\"></span>come and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s arisin<span class=\"_ _0\"></span>g from intrag<span class=\"_ _0\"></span>roup trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons, are eliminated in p<span class=\"_ _0\"></span>repar<span class=\"_ _0\"></span>ing the cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d financial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Finan<span class=\"_ _0\"></span>cial a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld a<span class=\"_ _0\"></span>t fair val<span class=\"_ _0\"></span>ue th<span class=\"_ _0\"></span>rou<span class=\"_ _0\"></span>gh pr<span class=\"_ _0\"></span>ofit a<span class=\"_ _0\"></span>nd lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t fair value thro<span class=\"_ _0\"></span>ugh profi<span class=\"_ _0\"></span>t and lo<span class=\"_ _0\"></span>ss comp<span class=\"_ _0\"></span>rise inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in unqu<span class=\"_ _0\"></span>oted comp<span class=\"_ _0\"></span>anie<span class=\"_ _0\"></span>s and conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oans mad<span class=\"_ _0\"></span>e to<span class=\"_ gs34\"> </span>ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in unq<span class=\"_ _0\"></span>uoted com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s are init<span class=\"_ _0\"></span>ially c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed at fair valu<span class=\"_ _0\"></span>e, where ne<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r control n<span class=\"_ _0\"></span>or signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt influen<span class=\"_ _0\"></span>ce is held. T<span class=\"_ _0\"></span>he ini<span class=\"_ _0\"></span>tial fair valu<span class=\"_ _0\"></span>e is de<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>d to be at cos<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are at arm\u2019s lengt<span class=\"_ _0\"></span>h. Th<span class=\"_ _0\"></span>ey are rem<span class=\"_ _0\"></span>easured a<span class=\"_ _0\"></span>t subse<span class=\"_ _0\"></span>quent repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting date<span class=\"_ _0\"></span>s to fair value w<span class=\"_ _0\"></span>ith any chang<span class=\"_ _0\"></span>es re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s that are com<span class=\"_ _0\"></span>poun<span class=\"_ _0\"></span>d financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s fro<span class=\"_ _0\"></span>m the ho<span class=\"_ _0\"></span>lder<span class=\"_ _0\"></span>\u2019s per<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive are a<span class=\"_ _0\"></span>ccounted for un<span class=\"_ _0\"></span>der I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Unde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>RS 9 financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are hel<span class=\"_ _0\"></span>d at eith<span class=\"_ _0\"></span>er amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>, fair value t<span class=\"_ _0\"></span>hrough oth<span class=\"_ _0\"></span>er comp<span class=\"_ _0\"></span>rehensi<span class=\"_ _0\"></span>ve incom<span class=\"_ _0\"></span>e (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI\u2019) or fair va<span class=\"_ _0\"></span>lue throu<span class=\"_ _0\"></span>gh profit<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>s (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TP<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019). In mak<span class=\"_ _0\"></span>ing the as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent the Company<span class=\"_ _0\"></span>\u2019s busines<span class=\"_ _0\"></span>s mo<span class=\"_ _0\"></span>del an<span class=\"_ _0\"></span>d the contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual terms a<span class=\"_ _0\"></span>re ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>gainst the<span class=\"_ gs34\"> </span>cond<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>ns in IF<span class=\"_ _0\"></span>RS 9. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>e condit<span class=\"_ _0\"></span>ions for h<span class=\"_ _0\"></span>oldin<span class=\"_ _0\"></span>g an ass<span class=\"_ _0\"></span>et at am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed cos<span class=\"_ _0\"></span>t are not m<span class=\"_ _0\"></span>et and w<span class=\"_ _0\"></span>here no e<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on is ma<span class=\"_ _0\"></span>de to<span class=\"_ gs34\"> </span>measure a<span class=\"_ _0\"></span>t F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI, F<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>L is the d<span class=\"_ _0\"></span>efault.<span class=\"_ _295\"> </span>At initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value. T<span class=\"_ _0\"></span>his is as<span class=\"_ _0\"></span>sumed to b<span class=\"_ _0\"></span>e the tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion pr<span class=\"_ _0\"></span>ice unle<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>ere is evi<span class=\"_ _0\"></span>den<span class=\"_ _0\"></span>ce to<span class=\"_ gs34\"> </span>the<span class=\"_ gs34\"> </span>contrar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>. All tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s related to f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>signate<span class=\"_ _0\"></span>d as at fair value t<span class=\"_ _0\"></span>hrough pr<span class=\"_ _0\"></span>ofit and l<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>ed as incu<span class=\"_ _0\"></span>rred. Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in u<span class=\"_ _0\"></span>nquote<span class=\"_ _0\"></span>d compani<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>nver<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e loa<span class=\"_ _0\"></span>ns are clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 3 in th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l hierarchy b<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>use th<span class=\"_ _0\"></span>ere are no obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le market inpu<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>. Fo<span class=\"_ _0\"></span>r thes<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s uno<span class=\"_ _0\"></span>bse<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e input<span class=\"_ _0\"></span>s are us<span class=\"_ _0\"></span>ed to me<span class=\"_ _0\"></span>asure the ra<span class=\"_ _0\"></span>nge of fair valu<span class=\"_ _0\"></span>es, usi<span class=\"_ _0\"></span>ng an incom<span class=\"_ _0\"></span>e appro<span class=\"_ _0\"></span>ach to conver<span class=\"_ _0\"></span>t future c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows i<span class=\"_ _0\"></span>nto prese<span class=\"_ _0\"></span>nt values<span class=\"_ _0\"></span>. Inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s into the valuat<span class=\"_ _0\"></span>ion mo<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l includ<span class=\"_ _0\"></span>e both Gro<span class=\"_ _0\"></span>up forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts fro<span class=\"_ _0\"></span>m the investe<span class=\"_ _0\"></span>e, with co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>n given to p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce agains<span class=\"_ _0\"></span>t tech<span class=\"_ _0\"></span>nical a<span class=\"_ _0\"></span>nd comme<span class=\"_ _0\"></span>rcial mile<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>nes. W<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>re there is i<span class=\"_ _0\"></span>nsuf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent informati<span class=\"_ _0\"></span>on to deter<span class=\"_ _0\"></span>mine fair valu<span class=\"_ _0\"></span>e or the<span class=\"_ _0\"></span>re is a wid<span class=\"_ _0\"></span>e range of p<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>sible fair v<span class=\"_ _0\"></span>alue me<span class=\"_ _0\"></span>asures<span class=\"_ _0\"></span>, and cos<span class=\"_ _0\"></span>t repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate in tha<span class=\"_ _0\"></span>t range, the<span class=\"_ _0\"></span>n, as per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, cost w<span class=\"_ _0\"></span>ill continu<span class=\"_ _0\"></span>e to be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y for fair va<span class=\"_ _0\"></span>lue. Cost will n<span class=\"_ _0\"></span>ot be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>, at the ba<span class=\"_ _0\"></span>lance she<span class=\"_ _0\"></span>et date, there is a<span class=\"_ _0\"></span>n ident<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d change in v<span class=\"_ _0\"></span>alue, whic<span class=\"_ _0\"></span>h could be i<span class=\"_ _0\"></span>llustrate<span class=\"_ _0\"></span>d by signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance var<span class=\"_ _0\"></span>iatio<span class=\"_ _0\"></span>ns to plan or th<span class=\"_ _0\"></span>e value im<span class=\"_ _0\"></span>plied by subse<span class=\"_ _0\"></span>quent fu<span class=\"_ _0\"></span>nding roun<span class=\"_ _0\"></span>ds or oth<span class=\"_ _0\"></span>er equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Group<span class=\"_ _295\"> </span>Mat<span class=\"_ _0\"></span>erial s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d no<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trolli<span class=\"_ _0\"></span>ng in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t (\u2018<span class=\"_ _0\"></span>NC<span class=\"_ _0\"></span>I\u2019<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span>Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex (Panji<span class=\"_ _0\"></span>n) High Per<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance Mate<span class=\"_ _0\"></span>rials Co. Ltd (\u2018V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019) (form<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>y Panjin V<span class=\"_ _1\"></span>YX H<span class=\"_ _0\"></span>igh Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance M<span class=\"_ _0\"></span>aterials Co Ltd (\u2018P<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>Y<span class=\"_ _1\"></span>X\u2019)) is a limited liabilit<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>mpany s<span class=\"_ _0\"></span>et up for th<span class=\"_ _0\"></span>e purp<span class=\"_ _0\"></span>ose of t<span class=\"_ _0\"></span>he manufac<span class=\"_ _0\"></span>ture of PAEK po<span class=\"_ _0\"></span>ly<span class=\"_ _0\"></span>mer p<span class=\"_ _0\"></span>owder a<span class=\"_ _0\"></span>nd granule<span class=\"_ _0\"></span>s, ba<span class=\"_ _0\"></span>sed in ma<span class=\"_ _0\"></span>inland China. Th<span class=\"_ _0\"></span>e Group continue<span class=\"_ _0\"></span>s to hold a 75% equit<span class=\"_ _0\"></span>y interes<span class=\"_ _0\"></span>t wit<span class=\"_ _0\"></span>h the rem<span class=\"_ _0\"></span>aining 25<span class=\"_ _3\"></span>% held by L<span class=\"_ _0\"></span>iao<span class=\"_ _0\"></span>ning Xin<span class=\"_ _0\"></span>gfu N<span class=\"_ _0\"></span>ew Mater<span class=\"_ _0\"></span>ial Co.<span class=\"_ _3\"></span>, Ltd. (\u2018L<span class=\"_ _0\"></span>X\u2019<span class=\"_ _0\"></span>) (former<span class=\"_ _0\"></span>ly Y<span class=\"_ _0\"></span>ingkou Xing<span class=\"_ _0\"></span>fu Chemica<span class=\"_ _0\"></span>l Co.<span class=\"_ _3\"></span>, Ltd). C<span class=\"_ _3\"></span>onsis<span class=\"_ _0\"></span>tent with p<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>r year<span class=\"_ _0\"></span>s, wit<span class=\"_ _0\"></span>h 75<span class=\"_ _3\"></span>% of the voting e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y and th<span class=\"_ _0\"></span>e majo<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y of app<span class=\"_ _0\"></span>ointm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e boar<span class=\"_ _0\"></span>d, the<span class=\"_ gs34\"> </span>Grou<span class=\"_ _0\"></span>p is consid<span class=\"_ _0\"></span>ered to have co<span class=\"_ _0\"></span>ntrol of V<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>PL and t<span class=\"_ _0\"></span>herefo<span class=\"_ _0\"></span>re it is accounte<span class=\"_ _0\"></span>d for as a subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y. The incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent and bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et of<span class=\"_ gs34\"> </span>V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L are fully co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e share ow<span class=\"_ _0\"></span>ned by L<span class=\"_ _1\"></span>X represe<span class=\"_ _0\"></span>nted by a no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>rolling inter<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>During t<span class=\"_ _0\"></span>he year en<span class=\"_ _0\"></span>ded 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptembe<span class=\"_ _0\"></span>r 2023 L<span class=\"_ _0\"></span>X mad<span class=\"_ _0\"></span>e ca<span class=\"_ _0\"></span>sh inje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions into V<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>PL tot<span class=\"_ _0\"></span>alling RM<span class=\"_ _0\"></span>B 22.5m (\u00a32.6m), split as RM<span class=\"_ _0\"></span>B 1<span class=\"_ _3\"></span>5m (\u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.7<span class=\"_ _3\"></span>m) in<span class=\"_ gs34\"> </span>the<span class=\"_ gs34\"> </span>for<span class=\"_ _0\"></span>m of loans a<span class=\"_ _0\"></span>nd fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r equit<span class=\"_ _0\"></span>y inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent of RM<span class=\"_ _0\"></span>B 7<span class=\"_ _5\"></span>.5m (\u00a30.9m). There were n<span class=\"_ _0\"></span>o cash inj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons mad<span class=\"_ _0\"></span>e during t<span class=\"_ _0\"></span>he year en<span class=\"_ _0\"></span>ded 30<span class=\"_ gs34\"> </span>Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024.<span class=\"_ _295\"> </span>In the y<span class=\"_ _0\"></span>ear to 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2024 the subsid<span class=\"_ _0\"></span>iar<span class=\"_ _0\"></span>y incur<span class=\"_ _0\"></span>red a lo<span class=\"_ _0\"></span>ss of \u00a35.7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: loss of \u00a3<span class=\"_ _0\"></span>2.6m)<span class=\"_ _3\"></span>, of which \u00a31<span class=\"_ _3\"></span>.4m (F<span class=\"_ _0\"></span>Y 2023: \u00a30.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m) is<span class=\"_ gs34\"> </span>at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tab<span class=\"_ _0\"></span>le to the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>controllin<span class=\"_ _0\"></span>g interes<span class=\"_ _0\"></span>t. T<span class=\"_ _3\"></span>otal no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrollin<span class=\"_ _0\"></span>g interes<span class=\"_ _0\"></span>t as at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 is \u00a30.6m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.0m). At<span class=\"_ gs34\"> </span>30<span class=\"_ gs34\"> </span>Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 the subs<span class=\"_ _0\"></span>idiar<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>d aggre<span class=\"_ _0\"></span>gate ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al and res<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>s of \u00a32.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a38.2m).<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s in a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d fina<span class=\"_ _0\"></span>ncia<span class=\"_ _0\"></span>l as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at fair v<span class=\"_ _0\"></span>alue t<span class=\"_ _0\"></span>hrou<span class=\"_ _0\"></span>gh p<span class=\"_ _0\"></span>rofi<span class=\"_ _0\"></span>t and l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w217 h11a\" id=\"_5ae48aa9-6fdf-4254-bc88-4ba84c233631\"><tr><td></td><td></td><td class=\"t m0 x66b h38 y31c2 ff2c fs17 fc4 sc0 ls140 ws14e\">Financial asset<span class=\"_ _0\"></span>s</td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66c h38 y31c3 ff2c fs17 fc4 sc0 ls7 ws1\"> hel<span class=\"_ _0\"></span>d at fair<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x66d h38 y31c4 ff2c fs17 fc4 sc0 ls140 ws14e\">Investm<span class=\"_ _0\"></span>ent in</td><td class=\"t m0 x66e h38 y31c5 ff2c fs17 fc4 sc0 ls150 ws15b\"> value through<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x66f h38 y31c6 ff2c fs17 fc4 sc0 ls40 ws3c\">associates</td><td class=\"t m0 x670 h38 y31c7 ff2c fs17 fc4 sc0 ls7 ws1\"> pro<span class=\"_ _0\"></span>fit an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y31c7 ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l </td></tr><tr><td></td><td class=\"t m0 x466 h38 y31c8 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h38 y31c9 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y31c9 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y31ca w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x671 y31ca w6a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x672 y31ca w27a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x673 y31ca wac hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">20.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cb w2ba hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Group\u2019s share of los<span class=\"_ _0\"></span>s of Bo<span class=\"_ _0\"></span>nd 3D Hig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance T<span class=\"_ _3\"></span>echno<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>gy BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x674 y31cb w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x675 y31cb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x676 y31cb w2bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cc w2bc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Convert<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oans is<span class=\"_ _0\"></span>sued to B<span class=\"_ _0\"></span>ond 3D H<span class=\"_ _0\"></span>igh Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance Technolo<span class=\"_ _0\"></span>gy BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x677 y31cc w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x678 y31cc wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x679 y31cc wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cd w2bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st on l<span class=\"_ _0\"></span>oans is<span class=\"_ _0\"></span>sued to B<span class=\"_ _0\"></span>ond 3D H<span class=\"_ _0\"></span>igh Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance Technol<span class=\"_ _0\"></span>ogy B<span class=\"_ _0\"></span>V<span class=\"_ _295\"> </span></div></td><td class=\"c n x67a y31cd w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x20e y31cd w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x67b y31cd w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31ce w2be hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Gain<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>s) on financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t fair value - exch<span class=\"_ _0\"></span>ange di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x67c y31ce w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x67d y31ce wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x67e y31ce w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cf w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x67f y31cf w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x680 y31cf w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a9 y31cf w3d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">22.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d0 w2bf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Convert<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan note<span class=\"_ _0\"></span>s and 2024 bridging l<span class=\"_ _0\"></span>oan is<span class=\"_ _0\"></span>sued to B<span class=\"_ _0\"></span>ond<span class=\"_ _295\"> </span></div></td><td class=\"c n x67a y31d0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x20e y31d0 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x681 y31d0 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d1 w1ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Impairment of i<span class=\"_ _3\"></span>nvestment in associate<span class=\"_ _295\"> </span></div></td><td class=\"c n x682 y31d1 wce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x683 y31d1 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x684 y31d1 wce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d2 w2c0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value lo<span class=\"_ _0\"></span>ss on co<span class=\"_ _0\"></span>nver<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e loan n<span class=\"_ _0\"></span>otes and 2024 bridgi<span class=\"_ _0\"></span>ng loan i<span class=\"_ _0\"></span>ssue<span class=\"_ _0\"></span>d to Bond<span class=\"_ _295\"> </span></div></td><td class=\"c n x685 y31d2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x686 y31d2 w2c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">(<span class=\"_ _1\"></span>11.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x687 y31d2 w40 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">(<span class=\"_ _0\"></span>11<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d3 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x688 y31d3 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x689 y31d3 w15 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68a y31d3 w15 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d4 w2c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sur<span class=\"_ _0\"></span>face Gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x68b y31d4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x68c y31d4 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68d y31d4 w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d5 w2c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bond 3<span class=\"_ _0\"></span>D High P<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x68e y31d5 w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x68f y31d5 w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x690 y31d5 w1ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d6 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x67f y31d6 w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x680 y31d6 w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a9 y31d6 w3d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">22.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d7 w2c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sur<span class=\"_ _0\"></span>face Gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x68b y31d7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x68c y31d7 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68d y31d7 w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d8 w2c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bond 3<span class=\"_ _0\"></span>D High P<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x691 y31d8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y31d8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x62c y31d8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w27d h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x688 y2fb2 w82 h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x689 y2fb2 w15 h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68a y2fb2 w15 h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td></tr></table>Bon<span class=\"_ _0\"></span>d 3D H<span class=\"_ _0\"></span>igh Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>nce Techno<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>gy BV (\u2018<span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>\u2019)<span class=\"_ _295\"> </span>Until it<span class=\"_ _0\"></span>s liqu<span class=\"_ _0\"></span>idati<span class=\"_ _0\"></span>on (as det<span class=\"_ _0\"></span>ailed b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w), Bond was a com<span class=\"_ _0\"></span>pany incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d in the N<span class=\"_ _0\"></span>eth<span class=\"_ _0\"></span>erland<span class=\"_ _0\"></span>s, whi<span class=\"_ _0\"></span>ch was de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>ping uniq<span class=\"_ _0\"></span>ue, protec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e 3D print<span class=\"_ _0\"></span>ing (A<span class=\"_ _0\"></span>dditi<span class=\"_ _0\"></span>ve Manufa<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>ring) pro<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>es c<span class=\"_ _0\"></span>apab<span class=\"_ _0\"></span>le of pro<span class=\"_ _0\"></span>ducing hi<span class=\"_ _0\"></span>gh stre<span class=\"_ _0\"></span>ngth p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s from ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing grad<span class=\"_ _0\"></span>es of PEEK a<span class=\"_ _0\"></span>nd PAEK poly<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s. The inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment in Bo<span class=\"_ _0\"></span>nd of<span class=\"_ _0\"></span>fered th<span class=\"_ _0\"></span>e potenti<span class=\"_ _0\"></span>al of utilisi<span class=\"_ _0\"></span>ng this te<span class=\"_ _0\"></span>chnol<span class=\"_ _0\"></span>ogy to h<span class=\"_ _0\"></span>elp accel<span class=\"_ _0\"></span>erate the ma<span class=\"_ _0\"></span>rket ado<span class=\"_ _0\"></span>ption of 3<span class=\"_ _0\"></span>D printe<span class=\"_ _0\"></span>d PEEK par<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s, with particular emphasis on<span class=\"_ _3\"></span> the Medical market<span class=\"_ _3\"></span>. Since F<span class=\"_ _0\"></span>Y 2021<span class=\"_ _5\"></span>, the G<span class=\"_ _0\"></span>roup, along w<span class=\"_ _0\"></span>ith ot<span class=\"_ _0\"></span>her inves<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s, has pro<span class=\"_ _0\"></span>vide<span class=\"_ _0\"></span>d add<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>nal funding to B<span class=\"_ _0\"></span>ond in th<span class=\"_ _0\"></span>e form of conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan note<span class=\"_ _0\"></span>s (\u2018CLNs\u2019) to fund the d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opme<span class=\"_ _0\"></span>nt and comm<span class=\"_ _0\"></span>ercialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n throug<span class=\"_ _0\"></span>h to net ca<span class=\"_ _0\"></span>sh gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n. The c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing valu<span class=\"_ _0\"></span>e of the inves<span class=\"_ _0\"></span>tm<span class=\"_ _0\"></span>ent in ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ate in Bond a<span class=\"_ _0\"></span>nd the fair valu<span class=\"_ _0\"></span>e of conver<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ble lo<span class=\"_ _0\"></span>an note<span class=\"_ _0\"></span>s and bri<span class=\"_ _0\"></span>dging lo<span class=\"_ _0\"></span>ans due f<span class=\"_ _0\"></span>rom Bon<span class=\"_ _0\"></span>d colle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tivel<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>scrib<span class=\"_ _0\"></span>ed as t<span class=\"_ _0\"></span>he \u2019B<span class=\"_ _0\"></span>ond as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s\u2019 b<span class=\"_ _0\"></span>elow. Investme<span class=\"_ _0\"></span>nt in associate The G<span class=\"_ _0\"></span>roup\u2019s investm<span class=\"_ _0\"></span>ent in the o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y sha<span class=\"_ _0\"></span>re cap<span class=\"_ _0\"></span>ital of B<span class=\"_ _0\"></span>ond (24.5% owners<span class=\"_ _0\"></span>hip) at 30 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 is \u20ac1<span class=\"_ _3\"></span>4.<span class=\"_ _3\"></span>7m/\u00a31<span class=\"_ _5\"></span>2.8m at cos<span class=\"_ _0\"></span>t (30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u20ac<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>4.7<span class=\"_ _3\"></span>m/\u00a31<span class=\"_ _5\"></span>2.8m), with a c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of \u00a3nil (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a39<span class=\"_ _3\"></span>.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>, which in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of the G<span class=\"_ _0\"></span>roup\u2019s share of lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es since inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent and an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent in the y<span class=\"_ _0\"></span>ear of \u00a39.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m. Conver<span class=\"_ _0\"></span>tib<span class=\"_ _0\"></span>le lo<span class=\"_ _0\"></span>an notes (\u2018CL<span class=\"_ _0\"></span>Ns\u2019) due f<span class=\"_ _0\"></span>rom Bo<span class=\"_ _0\"></span>nd<span class=\"_ _295\"> </span>The CL<span class=\"_ _0\"></span>Ns we<span class=\"_ _0\"></span>re conver<span class=\"_ _0\"></span>tib<span class=\"_ _0\"></span>le into ordina<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y shares of B<span class=\"_ _0\"></span>ond, at t<span class=\"_ _0\"></span>he Group\u2019s opti<span class=\"_ _0\"></span>on, or were to b<span class=\"_ _0\"></span>e repa<span class=\"_ _0\"></span>id by Bon<span class=\"_ _0\"></span>d on or b<span class=\"_ _0\"></span>efore the e<span class=\"_ _0\"></span>nd of the five<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>year agr<span class=\"_ _0\"></span>eed te<span class=\"_ _0\"></span>rm, unle<span class=\"_ _0\"></span>ss Bo<span class=\"_ _0\"></span>nd exe<span class=\"_ _0\"></span>rcised i<span class=\"_ _0\"></span>ts r<span class=\"_ _0\"></span>ight, avai<span class=\"_ _0\"></span>lable in ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain ci<span class=\"_ _0\"></span>rcumst<span class=\"_ _0\"></span>ance<span class=\"_ _0\"></span>s, to ex<span class=\"_ _0\"></span>tend t<span class=\"_ _0\"></span>he term by u<span class=\"_ _0\"></span>p to five yea<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>. The ma<span class=\"_ _0\"></span>jori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of the CLN<span class=\"_ _0\"></span>s accru<span class=\"_ _0\"></span>ed intere<span class=\"_ _0\"></span>st w<span class=\"_ _0\"></span>hich was a<span class=\"_ _0\"></span>ccumulated into t<span class=\"_ _0\"></span>he value of t<span class=\"_ _0\"></span>he CLN an<span class=\"_ _0\"></span>d att<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>ted th<span class=\"_ _0\"></span>e sam<span class=\"_ _0\"></span>e conver<span class=\"_ _0\"></span>sion r<span class=\"_ _0\"></span>ight<span class=\"_ _0\"></span>s as the p<span class=\"_ _0\"></span>rincip<span class=\"_ _0\"></span>al. The CL<span class=\"_ _0\"></span>Ns had p<span class=\"_ _0\"></span>referentia<span class=\"_ _0\"></span>l treatm<span class=\"_ _0\"></span>ent to the o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y in an e<span class=\"_ _0\"></span>xit s<span class=\"_ _0\"></span>cenario b<span class=\"_ _0\"></span>ut were sub<span class=\"_ _0\"></span>ordina<span class=\"_ _0\"></span>ted to cer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain other t<span class=\"_ _0\"></span>ranche<span class=\"_ _0\"></span>s of deb<span class=\"_ _0\"></span>t. <table class=\"s w2c4 h11b\" id=\"_b5315746-dd4c-470e-ab2d-2f74da39ec23\"><tr><td class=\"t m0 x22b hb y31da ff2c fs7 fc4 sc0 ls7 ws1\">The CL<span class=\"_ _0\"></span>Ns in B<span class=\"_ _0\"></span>ond were t<span class=\"_ _0\"></span>herefor<span class=\"_ _0\"></span>e class<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d as fair value t<span class=\"_ _0\"></span>hrough pro<span class=\"_ _0\"></span>fit and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>, with t<span class=\"_ _0\"></span>he trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n value co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red mater<span class=\"_ _0\"></span>ially e<span class=\"_ _0\"></span>qual </td></tr><tr><td class=\"t m0 x22b hb y31db ff2c fs7 fc4 sc0 ls7 ws1\">to<span class=\"_ gs34\"> </span>the fair valu<span class=\"_ _0\"></span>e of the conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan for ini<span class=\"_ _0\"></span>tial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion. </td></tr><tr><td class=\"t m0 x22b hb y31dc ff2c fs7 fc4 sc0 ls79 ws1\">During t<span class=\"_ _0\"></span>he year th<span class=\"_ _0\"></span>e Group pr<span class=\"_ _0\"></span>ovid<span class=\"_ _0\"></span>ed a \u20ac1<span class=\"_ _3\"></span>.0m<span class=\"_ _0\"></span>/\u00a30.9m brid<span class=\"_ _0\"></span>ging lo<span class=\"_ _0\"></span>an (\u2018202<span class=\"_ _3\"></span>4 bridgin<span class=\"_ _0\"></span>g loan\u2019) to B<span class=\"_ _0\"></span>ond to ex<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>nd the tim<span class=\"_ _0\"></span>e availab<span class=\"_ _0\"></span>le for Bo<span class=\"_ _0\"></span>nd to find<span class=\"_ _0\"></span> </td></tr><tr><td class=\"t m0 x22b hb y31dd ff2c fs7 fc4 sc0 ls12 ws7a\">additional<span class=\"_ _3\"></span> fundin<span class=\"_ _3\"></span>g from<span class=\"_ _3\"></span> new in<span class=\"_ _3\"></span>vestors.<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y31de ff2c fs7 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow the fair va<span class=\"_ _0\"></span>lue of the CL<span class=\"_ _0\"></span>Ns and t<span class=\"_ _0\"></span>he 2024 bridging l<span class=\"_ _0\"></span>oan have b<span class=\"_ _0\"></span>een re<span class=\"_ _0\"></span>duced re<span class=\"_ _0\"></span>sulting in a l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.9m being re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed </td></tr></table>in the yea<span class=\"_ _0\"></span>r (F<span class=\"_ _0\"></span>Y 2023: no gain or l<span class=\"_ _0\"></span>oss). F<span class=\"_ _0\"></span>Y 202<span class=\"_ _3\"></span>4 impair<span class=\"_ _0\"></span>ment of inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in asso<span class=\"_ _0\"></span>ciate and fai<span class=\"_ _0\"></span>r value l<span class=\"_ _0\"></span>oss on l<span class=\"_ _0\"></span>oans due f<span class=\"_ _0\"></span>rom Bo<span class=\"_ _0\"></span>nd At previo<span class=\"_ _0\"></span>us repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting date<span class=\"_ _0\"></span>s, in th<span class=\"_ _0\"></span>e abse<span class=\"_ _0\"></span>nce of an arm\u2019s leng<span class=\"_ _0\"></span>th trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n in the e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y, the asse<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent of car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying v<span class=\"_ _0\"></span>alue of th<span class=\"_ _0\"></span>e Bond as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts was bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he future fo<span class=\"_ _0\"></span>reca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e busine<span class=\"_ _0\"></span>ss, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e appli<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on of a numb<span class=\"_ _0\"></span>er of sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s to provi<span class=\"_ _0\"></span>de a rang<span class=\"_ _0\"></span>e of potenti<span class=\"_ _0\"></span>al outcom<span class=\"_ _0\"></span>es which w<span class=\"_ _0\"></span>ere use<span class=\"_ _0\"></span>d to both a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss for in<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>tors of im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent of inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>te and to dete<span class=\"_ _0\"></span>rmine t<span class=\"_ _0\"></span>he range o<span class=\"_ _0\"></span>f fair values fo<span class=\"_ _0\"></span>r the CLNs<span class=\"_ _0\"></span>. In mak<span class=\"_ _0\"></span>ing this as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent, th<span class=\"_ _0\"></span>e progre<span class=\"_ _0\"></span>ss ag<span class=\"_ _0\"></span>ainst e<span class=\"_ _0\"></span>ach of Bo<span class=\"_ _0\"></span>nd\u2019s key miles<span class=\"_ _0\"></span>tones<span class=\"_ _0\"></span>, require<span class=\"_ _0\"></span>d for it<span class=\"_ _0\"></span>s future succe<span class=\"_ _0\"></span>ss, an<span class=\"_ _0\"></span>d there<span class=\"_ _0\"></span>fore driv<span class=\"_ _0\"></span>ing busine<span class=\"_ _0\"></span>ss valua<span class=\"_ _0\"></span>tion, wa<span class=\"_ _0\"></span>s also co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span>The t<span class=\"_ _0\"></span>hree key mile<span class=\"_ _0\"></span>ston<span class=\"_ _0\"></span>es, as d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ailed in t<span class=\"_ _0\"></span>he F<span class=\"_ _0\"></span>Y 2023 A<span class=\"_ _0\"></span>nnual Rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t, we<span class=\"_ _0\"></span>re:  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>optimi<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on of th<span class=\"_ _0\"></span>e techno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y; <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>regulato<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval be<span class=\"_ _0\"></span>ing obt<span class=\"_ _0\"></span>aine<span class=\"_ _0\"></span>d from the re<span class=\"_ _0\"></span>levant m<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al aut<span class=\"_ _0\"></span>hori<span class=\"_ _0\"></span>ty fo<span class=\"_ _0\"></span>r the resu<span class=\"_ _0\"></span>lting pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and succe<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ful comme<span class=\"_ _0\"></span>rcialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>receip<span class=\"_ _0\"></span>t of addi<span class=\"_ _0\"></span>tional fu<span class=\"_ _0\"></span>nding fro<span class=\"_ _0\"></span>m new inves<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Due to the i<span class=\"_ _0\"></span>nherent un<span class=\"_ _0\"></span>cer<span class=\"_ _0\"></span>tai<span class=\"_ _0\"></span>nty of d<span class=\"_ _0\"></span>eliv<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>y of the<span class=\"_ _0\"></span>se mil<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tones<span class=\"_ _0\"></span>, the valua<span class=\"_ _0\"></span>tion e<span class=\"_ _0\"></span>xercise a<span class=\"_ _0\"></span>t each re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g date requ<span class=\"_ _0\"></span>ired the u<span class=\"_ _0\"></span>se of sign<span class=\"_ _0\"></span>ific<span class=\"_ _0\"></span>ant judg<span class=\"_ _0\"></span>ement an<span class=\"_ _0\"></span>d est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n and th<span class=\"_ _0\"></span>erefore was c<span class=\"_ _0\"></span>lass<span class=\"_ _0\"></span>ed as a \u2018critic<span class=\"_ _0\"></span>al jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent and us<span class=\"_ _0\"></span>e of est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y\u2019 f<span class=\"_ _0\"></span>rom March 2023. The 2023 A<span class=\"_ _0\"></span>nnual Rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d four valuati<span class=\"_ _0\"></span>on sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s ranging fro<span class=\"_ _0\"></span>m scenar<span class=\"_ _0\"></span>io 1<span class=\"_ _3\"></span>, which s<span class=\"_ _0\"></span>aw full de<span class=\"_ _0\"></span>liver<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f the s<span class=\"_ _0\"></span>trateg<span class=\"_ _0\"></span>y and resul<span class=\"_ _0\"></span>ted in an increa<span class=\"_ _0\"></span>se to the fair va<span class=\"_ _0\"></span>lue of the CL<span class=\"_ _0\"></span>Ns, to s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o 4, whi<span class=\"_ _0\"></span>ch saw a ful<span class=\"_ _0\"></span>l impair<span class=\"_ _0\"></span>ment of inves<span class=\"_ _0\"></span>tm<span class=\"_ _0\"></span>ent in ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ate and fair valu<span class=\"_ _0\"></span>e reduc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on to \u00a3nil of the CLN<span class=\"_ _0\"></span>s caus<span class=\"_ _0\"></span>ed ei<span class=\"_ _0\"></span>ther by th<span class=\"_ _0\"></span>e techn<span class=\"_ _0\"></span>olo<span class=\"_ _0\"></span>gy b<span class=\"_ _0\"></span>eing sup<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ed and n<span class=\"_ _0\"></span>ot making it to ma<span class=\"_ _0\"></span>rket or failure to rais<span class=\"_ _0\"></span>e suf<span class=\"_ _0\"></span>ficie<span class=\"_ _0\"></span>nt ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l funding to sust<span class=\"_ _0\"></span>ain Bon<span class=\"_ _0\"></span>d. All s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>os requ<span class=\"_ _0\"></span>ired ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>nal fundin<span class=\"_ _0\"></span>g by mid<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2024. The f<span class=\"_ _0\"></span>inal \u20ac1<span class=\"_ _3\"></span>.5m/\u00a31<span class=\"_ _5\"></span>.3<span class=\"_ _0\"></span>m of the 2023 CLN from t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p was draw<span class=\"_ _0\"></span>n dow<span class=\"_ _0\"></span>n by Bond b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2023 and F<span class=\"_ _0\"></span>ebr<span class=\"_ _0\"></span>uar<span class=\"_ _0\"></span>y 2024.<span class=\"_ _295\"> </span>Des<span class=\"_ _0\"></span>pite ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vely s<span class=\"_ _0\"></span>eek<span class=\"_ _0\"></span>ing add<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>nal ex<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>nal funding s<span class=\"_ _0\"></span>ince Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2023, Bond w<span class=\"_ _0\"></span>as unsucces<span class=\"_ _0\"></span>sful i<span class=\"_ _0\"></span>n identi<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ying ne<span class=\"_ _0\"></span>w inves<span class=\"_ _0\"></span>tors<span class=\"_ _0\"></span>. Consequ<span class=\"_ _0\"></span>ently, a reques<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> was mad<span class=\"_ _0\"></span>e in Fe<span class=\"_ _0\"></span>bruar<span class=\"_ _0\"></span>y 2024 to exis<span class=\"_ _0\"></span>ting shar<span class=\"_ _0\"></span>ehol<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>s for a bri<span class=\"_ _0\"></span>dging l<span class=\"_ _0\"></span>oan to prov<span class=\"_ _0\"></span>ide an a<span class=\"_ _0\"></span>ddit<span class=\"_ _0\"></span>ional p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d of hea<span class=\"_ _0\"></span>droo<span class=\"_ _0\"></span>m to find new i<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ment.<span class=\"_ _0\"></span> Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex was t<span class=\"_ _0\"></span>he onl<span class=\"_ _0\"></span>y investo<span class=\"_ _0\"></span>r to provid<span class=\"_ _0\"></span>e this fun<span class=\"_ _0\"></span>ding, wi<span class=\"_ _0\"></span>th a brid<span class=\"_ _0\"></span>ging lo<span class=\"_ _0\"></span>an of up to \u20ac<span class=\"_ _0\"></span>2.5m, drawab<span class=\"_ _0\"></span>le onl<span class=\"_ _0\"></span>y as requi<span class=\"_ _0\"></span>red and as<span class=\"_ _0\"></span>suming p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ss was be<span class=\"_ _0\"></span>ing mad<span class=\"_ _0\"></span>e to fur<span class=\"_ _0\"></span>ther re<span class=\"_ _0\"></span>duce cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and s<span class=\"_ _0\"></span>ecure th<span class=\"_ _0\"></span>e require<span class=\"_ _0\"></span>d funding a<span class=\"_ _0\"></span>nd hol<span class=\"_ _0\"></span>ding prefer<span class=\"_ _0\"></span>ence over al<span class=\"_ _0\"></span>l exis<span class=\"_ _0\"></span>ting B<span class=\"_ _0\"></span>ond de<span class=\"_ _0\"></span>bt. \u20ac1<span class=\"_ _3\"></span>.0m<span class=\"_ _0\"></span>/\u00a30.9m of the 2024 bridging l<span class=\"_ _0\"></span>oan wa<span class=\"_ _0\"></span>s drawn d<span class=\"_ _0\"></span>own in A<span class=\"_ _0\"></span>pril 2024. Wit<span class=\"_ _0\"></span>h no ex<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>nal fundin<span class=\"_ _0\"></span>g raise<span class=\"_ _0\"></span>d, and slow<span class=\"_ _0\"></span>er than pl<span class=\"_ _0\"></span>anned p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ssio<span class=\"_ _0\"></span>n in obt<span class=\"_ _0\"></span>aining re<span class=\"_ _0\"></span>gulator<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>pproval, t<span class=\"_ _0\"></span>he Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red that th<span class=\"_ _0\"></span>e fac<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd circums<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ces availab<span class=\"_ _0\"></span>le prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tive e<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ence that a l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>vent ex<span class=\"_ _0\"></span>iste<span class=\"_ _0\"></span>d. A full impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt of invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate and fair value lo<span class=\"_ _0\"></span>ss o<span class=\"_ _0\"></span>n loans d<span class=\"_ _0\"></span>ue from B<span class=\"_ _0\"></span>ond tota<span class=\"_ _0\"></span>lling \u00a320.<span class=\"_ _5\"></span>1m combined wa<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d at 31 March 202<span class=\"_ _3\"></span>4.<span class=\"_ _295\"> </span><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs268\">In late May 2024, the las<span class=\"_ _0\"></span>t pote<span class=\"_ _0\"></span>ntial inves<span class=\"_ _0\"></span>tor de<span class=\"_ _0\"></span>cline<span class=\"_ _0\"></span>d to invest<span class=\"_ _0\"></span>. At this poi<span class=\"_ _0\"></span>nt, wit<span class=\"_ _0\"></span>h no cred<span class=\"_ _0\"></span>ible inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent opt<span class=\"_ _0\"></span>ions rema<span class=\"_ _0\"></span>ining, V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs269\">deter<span class=\"_ _0\"></span>mine<span class=\"_ _0\"></span>d the likeliho<span class=\"_ _0\"></span>od of s<span class=\"_ _0\"></span>ecurin<span class=\"_ _0\"></span>g new ex<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rnal fund<span class=\"_ _0\"></span>ing was lo<span class=\"_ _0\"></span>w and the<span class=\"_ _0\"></span>refore the m<span class=\"_ _0\"></span>iles<span class=\"_ _0\"></span>tone<span class=\"_ _0\"></span>s would n<span class=\"_ _0\"></span>ot be me<span class=\"_ _0\"></span>t. According<span class=\"_ _0\"></span>ly, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs26a\">the<span class=\"_ gs34\"> </span>Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s dec<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d no fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r funding w<span class=\"_ _0\"></span>ould be m<span class=\"_ _0\"></span>ade ava<span class=\"_ _0\"></span>ilable to B<span class=\"_ _0\"></span>ond und<span class=\"_ _0\"></span>er the 2024 bridg<span class=\"_ _0\"></span>ing loa<span class=\"_ _0\"></span>n. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs26b\">Subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly the t<span class=\"_ _0\"></span>rade an<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s of Bond w<span class=\"_ _0\"></span>ere so<span class=\"_ _0\"></span>ld for a no<span class=\"_ _0\"></span>minal value, le<span class=\"_ _0\"></span>aving all a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s owe<span class=\"_ _0\"></span>d to Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex st<span class=\"_ _0\"></span>ill out<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tand<span class=\"_ _0\"></span>ing. Th<span class=\"_ _0\"></span>e terms </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs26c\">of sal<span class=\"_ _0\"></span>e of the tra<span class=\"_ _0\"></span>de and a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts b<span class=\"_ _0\"></span>y Bond in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s a clause e<span class=\"_ _0\"></span>ntitling ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting Bo<span class=\"_ _0\"></span>nd de<span class=\"_ _0\"></span>bt hold<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s, inclu<span class=\"_ _0\"></span>ding V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex<span class=\"_ _0\"></span>, to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate in any </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs26d\">upsid<span class=\"_ _0\"></span>e of a subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt sal<span class=\"_ _0\"></span>e of the busi<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span>s with<span class=\"_ _0\"></span>in the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t five yea<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>. Due to the h<span class=\"_ _0\"></span>igh leve<span class=\"_ _0\"></span>l of uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y aroun<span class=\"_ _0\"></span>d any future s<span class=\"_ _0\"></span>ale, no valu<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs26e\">has be<span class=\"_ _0\"></span>en at<span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>uted to thi<span class=\"_ _0\"></span>s provisi<span class=\"_ _0\"></span>on. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs26f\">On 30 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 2024 Bond was liqui<span class=\"_ _0\"></span>dated. F<span class=\"_ _0\"></span>ollo<span class=\"_ _0\"></span>wing tha<span class=\"_ _0\"></span>t liquida<span class=\"_ _0\"></span>tion t<span class=\"_ _0\"></span>here is no c<span class=\"_ _0\"></span>hance of the G<span class=\"_ _0\"></span>roup reco<span class=\"_ _0\"></span>vering any<span class=\"_ gs34\"> </span>valu<span class=\"_ _0\"></span>e from th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs270\">invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate, CLN<span class=\"_ _0\"></span>s and 2024 bridging l<span class=\"_ _0\"></span>oan. T<span class=\"_ _0\"></span>herefore, th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying valu<span class=\"_ _0\"></span>e of the B<span class=\"_ _0\"></span>ond as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s at 3<span class=\"_ _0\"></span>0<span class=\"_ gs34\"> </span>Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r<span class=\"_ gs34\"> </span>202<span class=\"_ _3\"></span>4 is \u00a3nil and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs271\">the valua<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he Bon<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is no lo<span class=\"_ _0\"></span>nger co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red an are<span class=\"_ _0\"></span>a requirin<span class=\"_ _0\"></span>g \u2018<span class=\"_ _3\"></span>criti<span class=\"_ _0\"></span>cal ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent and us<span class=\"_ _0\"></span>e of<span class=\"_ gs34\"> </span>es<span class=\"_ _0\"></span>timati<span class=\"_ _0\"></span>on uncer<span class=\"_ _1\"></span>tainty<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs272\">The tot<span class=\"_ _0\"></span>al charg<span class=\"_ _0\"></span>e reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in the ye<span class=\"_ _0\"></span>ar is \u00a321<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m, include<span class=\"_ _0\"></span>d in \u2018Re<span class=\"_ _0\"></span>sult of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate\u2019 in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment, co<span class=\"_ _0\"></span>mprisi<span class=\"_ _0\"></span>ng the imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs273\">invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate of<span class=\"_ gs34\"> </span>\u00a39.<span class=\"_ _5\"></span>1m, f<span class=\"_ _3\"></span>air value l<span class=\"_ _0\"></span>oss o<span class=\"_ _0\"></span>n the CLN<span class=\"_ _0\"></span>s of \u00a31<span class=\"_ _1e\"></span>1.<span class=\"_ _3\"></span>0m an<span class=\"_ _0\"></span>d 202<span class=\"_ _3\"></span>4 bridg<span class=\"_ _0\"></span>ing loa<span class=\"_ _0\"></span>n of \u00a30.9m and \u00a30.2m of lega<span class=\"_ _0\"></span>l fees<span class=\"_ _0\"></span>. This ha<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs274\">be<span class=\"_ _0\"></span>en clas<span class=\"_ _0\"></span>sifie<span class=\"_ _0\"></span>d as<span class=\"_ gs34\"> </span>an<span class=\"_ gs34\"> </span>e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal<span class=\"_ gs34\"> </span>cos<span class=\"_ _0\"></span>t in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent. T<span class=\"_ _0\"></span>he impa<span class=\"_ _0\"></span>irment of inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate is no<span class=\"_ _0\"></span>n-t<span class=\"_ _0\"></span>ax d<span class=\"_ _0\"></span>edu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ible.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls23 ws1f gs275\">Company<span class=\"_ _295\"> </span></div><div class=\"gs276\"><table class=\"s w2c5 h11c\" id=\"_c11afcae-c9c8-4f25-85b5-0939e62e6971\"><tr><td></td><td class=\"t m0 x692 h38 y31df ff2c fs17 fc4 sc0 ls140 ws14e\">Investm<span class=\"_ _0\"></span>ent in<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x693 h38 y31e0 ff2c fs17 fc4 sc0 ls93 ws8f\">subsidiaries<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x202 h38 y31e1 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y31e2 ff2a fs7 fc0 sc0 ls7 ws1\">Co<span class=\"_ _0\"></span>st an<span class=\"_ _0\"></span>d ca<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>yi<span class=\"_ _0\"></span>ng val<span class=\"_ _0\"></span>ue<span class=\"_ _295\"> </span></td><td></td></tr><tr><td class=\"c n x1c2 y2fb2 w2c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2023 and at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024<span class=\"_ _295\"> </span></div></td><td class=\"c n x694 y2fb2 w2c7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">131<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs277\">The Comp<span class=\"_ _0\"></span>any has consid<span class=\"_ _0\"></span>ered im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent of it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in subsid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s with t<span class=\"_ _0\"></span>his includ<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unts re<span class=\"_ _0\"></span>ceiv<span class=\"_ _0\"></span>able fro<span class=\"_ _0\"></span>m thos<span class=\"_ _0\"></span>e subsi<span class=\"_ _0\"></span>diari<span class=\"_ _0\"></span>es. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs278\">The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s of the im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s des<span class=\"_ _0\"></span>crib<span class=\"_ _0\"></span>ed in note 10 have bee<span class=\"_ _0\"></span>n use<span class=\"_ _0\"></span>d in this consi<span class=\"_ _0\"></span>derati<span class=\"_ _0\"></span>on. Gi<span class=\"_ _0\"></span>ven the re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s of tho<span class=\"_ _0\"></span>se tes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s, the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs279\">do not co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>r that the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value o<span class=\"_ _0\"></span>f the Company<span class=\"_ _0\"></span>\u2019s investme<span class=\"_ _0\"></span>nt in subsid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s has be<span class=\"_ _0\"></span>en imp<span class=\"_ _0\"></span>aired.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs27a\">The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is a full lis<span class=\"_ _0\"></span>t of the Company<span class=\"_ _0\"></span>\u2019s interest<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></div><div class=\"gs27b\"><table class=\"s w2c8 h11d\" id=\"_2eec663d-f8d5-4283-91b2-2cf70d3c9526\"><tr><td></td><td class=\"c n x695 y31e3 w2c9 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls53 ws97\">Compan<span class=\"_ _3\"></span>y number<span class=\"_ _295\"> </span></div></td><td class=\"c n x696 y31e3 w2ca hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls40 ws3c\">Company status<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x697 y31e3 w2cb hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">R<span class=\"_ _0\"></span>egi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>red o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fice a<span class=\"_ _0\"></span>ddre<span class=\"_ _0\"></span>ss<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x203 h9 y31e4 ff2a fs7 fc0 sc0 ls7 ws1\">Wh<span class=\"_ _0\"></span>olly ow<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>d sub<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>dia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>kin<span class=\"_ _0\"></span>gs </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31e6 w2cc h11e\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex Manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turing L<span class=\"_ _0\"></span>imited</div><div class=\"t m0 x698 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"c n x699 y31e6 w2cd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">28<span class=\"_ _1\"></span>45<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>18<span class=\"_ _295\"> </span></div></td><td class=\"c n x69a y31e6 w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>radin<span class=\"_ _3\"></span>g entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x69b y31e6 w2cf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Vic<span class=\"_ _0\"></span>trex T<span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>chnology Cen<span class=\"_ _3\"></span>tre,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x69c hc y31e7 ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x670 hb y31e8 ff2c fs7 fc4 sc0 ls27 ws23\">Hillhous<span class=\"_ _0\"></span>e Internat<span class=\"_ _0\"></span>ional,<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y31e9 ff2c fs7 fc4 sc0 lsbb ws13d\">Inv<span class=\"_ _0\"></span>ibi<span class=\"_ _0\"></span>o Li<span class=\"_ _0\"></span>mite<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></td><td class=\"c n x69d y31ea w2d0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1bc ws45\">4088050<span class=\"_ _295\"> </span></div></td><td class=\"c n x69e y31ea w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>rading e<span class=\"_ _3\"></span>ntity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x69f hb y31eb ff2c fs7 fc4 sc0 ls7c ws7a\">Thornton C<span class=\"_ _3\"></span>lev<span class=\"_ _3\"></span>eleys,<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31ec w2d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Invib<span class=\"_ _0\"></span>io Kn<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>s Limite<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a0 y31ec w2d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">814<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a1 y31ec w2d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading enti<span class=\"_ _3\"></span>ty<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x6a2 hb y31ed ff2c fs7 fc4 sc0 ls7 ws1\">L<span class=\"_ _0\"></span>anca<span class=\"_ _0\"></span>shire F<span class=\"_ _0\"></span>Y<span class=\"_ _0\"></span>5 4Q<span class=\"_ _0\"></span>D, UK<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31ee w2d4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls12 ws35\">Invib<span class=\"_ _0\"></span>io De<span class=\"_ _0\"></span>vice Compo<span class=\"_ _0\"></span>nent Manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turing L<span class=\"_ _0\"></span>imited<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a3 y31ee w2d5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">8<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a4 y31ee w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31ef w2d6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7b ws14a\">Juvo<span class=\"_ _0\"></span>ra Lim<span class=\"_ _0\"></span>ited<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a5 y31ef w2d7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">814<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a6 y31ef w2d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>rading en<span class=\"_ _3\"></span>tity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f0 w2d9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">Zyex Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a7 y31f0 w2da hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">2<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a8 y31f0 w2db hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Dorma<span class=\"_ _3\"></span>nt<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31f1 w2dc h100\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex US<span class=\"_ _0\"></span>A Hol<span class=\"_ _0\"></span>dings I<span class=\"_ _0\"></span>nc.</div><div class=\"t m0 x6a9 hc y301e ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td></td><td class=\"t m0 x6aa hb y31f2 ff2c fs7 fc4 sc0 ls27 ws23\">Interm<span class=\"_ _0\"></span>ediate </td><td></td><td class=\"c n x6ab y31f1 w2dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">30<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6ac y31f1 w2de hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Conshoho<span class=\"_ _0\"></span>cken State Roa<span class=\"_ _0\"></span>d, Suite 1<span class=\"_ _3\"></span>20,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6ad hb y31f3 ff2c fs7 fc4 sc0 ls52 ws6\">holding company<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x6ae hb y31f3 ff2c fs7 fc4 sc0 ls7 ws1\">West Consho<span class=\"_ _0\"></span>hocken, PA 1<span class=\"_ _5\"></span>9<span class=\"_ _0\"></span>428, US<span class=\"_ _0\"></span>A </td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f4 w2df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex US<span class=\"_ _0\"></span>A Inc.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6af y31f4 w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f5 w2e1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls25 ws21\">Invib<span class=\"_ _3\"></span>io Inc<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b0 y31f5 w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f6 w2e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Invib<span class=\"_ _0\"></span>io De<span class=\"_ _0\"></span>vice Compo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s Manu<span class=\"_ _0\"></span>factu<span class=\"_ _0\"></span>ring In<span class=\"_ _0\"></span>c.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b1 y31f6 w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31f7 w2e3 h100\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Vic<span class=\"_ _0\"></span>trex Eu<span class=\"_ _3\"></span>ropa GmbH</div><div class=\"t m0 x6b2 hc y301e ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b3 y31f7 w2e4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rading entit<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b4 y31f7 w2e5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">L<span class=\"_ _0\"></span>anggas<span class=\"_ _0\"></span>se 16,<span class=\"_ _295\"> </span></div></td><td class=\"c n x6b5 y31f7 w2e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">657<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6b6 y31f7 w2e7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">H<span class=\"_ _0\"></span>ofhe<span class=\"_ _0\"></span>im, Ger<span class=\"_ _0\"></span>many<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31f8 w2e8 h11e\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Vic<span class=\"_ _0\"></span>trex Japan, Inc.</div><div class=\"t m0 x6b7 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b3 y31f8 w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x6b8 y31f8 w2e9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Mit<span class=\"_ _0\"></span>a Kokusai Bu<span class=\"_ _0\"></span>ilding A<span class=\"_ _0\"></span>nnex<span class=\"_ _0\"></span>, 1-4<span class=\"_ _1\"></span>-<span class=\"_ _3\"></span>28 Mita,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6b9 hb y31f9 ff2c fs7 fc4 sc0 ls7 ws1\">Minato<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ku, T<span class=\"_ _3\"></span>okyo 108<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>073, Japan<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y31fa ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex Hig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance Mate<span class=\"_ _0\"></span>rials (Shang<span class=\"_ _0\"></span>hai) </td><td></td><td class=\"c n x6ba y31fb w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>rading en<span class=\"_ _3\"></span>tity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x6bb y31fb w2ea hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>trex A<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ian Inno<span class=\"_ _0\"></span>vation &amp; Technol<span class=\"_ _0\"></span>ogy Centre,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y31fc ff2c fs7 fc4 sc0 ls29 ws25\">Co.<span class=\"_ _3\"></span>, Ltd<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6bc hb y31fc ff2c fs7 fc4 sc0 ls7 ws1\">Par<span class=\"_ _0\"></span>t B Buildi<span class=\"_ _0\"></span>ng G, No. 168<span class=\"_ _0\"></span>8, Zhuan<span class=\"_ _0\"></span>xing R<span class=\"_ _0\"></span>oad, </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6bd hb y31fd ff2c fs7 fc4 sc0 ls52 ws6\">Xinzhuang Industr<span class=\"_ _0\"></span>y Park, Shanghai 20<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>08, China<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31fe w2eb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Invib<span class=\"_ _0\"></span>io (Be<span class=\"_ _0\"></span>ijing) T<span class=\"_ _3\"></span>rading Co., Limited<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6be y31fe w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6bf y31fe w2ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Roo<span class=\"_ _0\"></span>m<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c0 y31fe w2ed hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>08<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6c1 y31fe w2ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">, Building 7<span class=\"_ _5\"></span>, S<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>nd L<span class=\"_ _0\"></span>ane 5, Th<span class=\"_ _0\"></span>e Sou<span class=\"_ _0\"></span>th of<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x491 hb y31ff ff2c fs7 fc4 sc0 ls7 ws1\">Xian<span class=\"_ _0\"></span>g Jun, Chao Y<span class=\"_ _3\"></span>ang Dist<span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>t, B<span class=\"_ _0\"></span>eijing 100<span class=\"_ _0\"></span>020, China<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30ed w2ef hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Kle<span class=\"_ _0\"></span>iss G<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>s, Inc<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6c2 y30ed w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c3 y30ed w2dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">39<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x6c4 y30ed w2f0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Indus<span class=\"_ _0\"></span>tria<span class=\"_ _0\"></span>l Avenue, Grant<span class=\"_ _0\"></span>sburg, W<span class=\"_ _0\"></span>I 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0, USA<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3200 w2f1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>xV Aero<span class=\"_ _0\"></span>space Comp<span class=\"_ _0\"></span>osite<span class=\"_ _0\"></span>s LLC<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6c5 y3200 w2f2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x6c6 y3200 w2f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">55 Broadcom<span class=\"_ _0\"></span>mon Ro<span class=\"_ _0\"></span>ad, Bris<span class=\"_ _0\"></span>tol,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x6c7 y3201 w2f4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">RI<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c8 y3201 w2f5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0280<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c9 y3201 w2f6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">9, USA<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3202 w2f7 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex Ho<span class=\"_ _0\"></span>ng Kong L<span class=\"_ _0\"></span>imited<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6ca y3202 w2e0 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x6cb y3202 w2f8 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">Leve<span class=\"_ _0\"></span>l 54, H<span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ewell Centre 183,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6cc hb y3203 ff2c fs7 fc4 sc0 ls7 ws1\">Que<span class=\"_ _0\"></span>en\u2019s Road Eas<span class=\"_ _0\"></span>t, H<span class=\"_ _0\"></span>ong Kong<span class=\"_ _295\"> </span></td></tr></table></div><table class=\"s w2f9 h11f\" id=\"_bbddaa0a-64e8-4278-a280-b19102e86d8b\"><tr><td></td><td class=\"c n x695 y3204 w2c9 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">Compan<span class=\"_ _3\"></span>y number<span class=\"_ _295\"> </span></div></td><td class=\"c n x696 y3204 w2ca hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls40 ws3c\">Company status<span class=\"_ _295\"> </span></div></td><td class=\"c n x697 y3204 w2cb hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">R<span class=\"_ _0\"></span>egi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>red o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fice a<span class=\"_ _0\"></span>ddre<span class=\"_ _0\"></span>ss<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y3205 ff2a fs7 fc0 sc0 ls25 ws21\">Subsidiary undert<span class=\"_ _0\"></span>aking with<span class=\"_ _3\"></span> non-<span class=\"_ _0\"></span>controlling<span class=\"_ _3\"></span> interests </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b hb y3206 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex (Panji<span class=\"_ _0\"></span>n) High Per<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance Mate<span class=\"_ _0\"></span>rials </td><td></td><td class=\"c n x6cd y31be w2ce hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ce y31be w2fa hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls7 ws1\">Ro<span class=\"_ _0\"></span>om 501\u201323, T<span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>chno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y Mansi<span class=\"_ _0\"></span>on, Qin<span class=\"_ _0\"></span>gyu Ro<span class=\"_ _0\"></span>ad<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c x1c2 y3207 w2fb h120\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls29 ws25\">Co.<span class=\"_ _3\"></span>, Ltd</div><div class=\"t m0 x6cf hc y301e ff2c fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"t m0 x564 hb y3208 ff2c fs7 fc4 sc0 ls7 ws1\">Eas<span class=\"_ _0\"></span>t, Zhi<span class=\"_ _0\"></span>fang Street N<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>th, L<span class=\"_ _0\"></span>iaod<span class=\"_ _0\"></span>ong Bay N<span class=\"_ _0\"></span>ew </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6d0 hb y3209 ff2c fs7 fc4 sc0 ls7 ws1\">Dis<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>t, Pa<span class=\"_ _0\"></span>njin, Lia<span class=\"_ _0\"></span>oning P<span class=\"_ _0\"></span>rovince, China<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y320a ff2a fs7 fc0 sc0 ls13 wsd\">Asso<span class=\"_ _0\"></span>ciate<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y320b w2fc h121\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bond 3<span class=\"_ _0\"></span>D High P<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y BV</div><div class=\"t m0 x6d1 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">3<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6cd y320b w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d2 y320b w2fd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ins<span class=\"_ _0\"></span>titutenw<span class=\"_ _0\"></span>eg 50, 752<span class=\"_ _3\"></span>1 PK,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6d3 hb y320c ff2c fs7 fc4 sc0 ls10 wsa\">Enschede<span class=\"_ _3\"></span>, Netherlands<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y320d ff2a fs7 fc0 sc0 ls25 ws21\">Joint opera<span class=\"_ _3\"></span>tion<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y320e w2fe h121\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls82 wsb2\">Agho<span class=\"_ _0\"></span>co 1<span class=\"_ _3\"></span>491 Limite<span class=\"_ _0\"></span>d</div><div class=\"t m0 x6d4 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d5 y320e w2ff hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls13f ws14d\">10<span class=\"_ _1\"></span>52<span class=\"_ _1\"></span>374<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d6 y320e w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d7 y320e w300 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Vi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>rex T<span class=\"_ _3\"></span>echno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y Centre, Hillhouse Inter<span class=\"_ _0\"></span>nationa<span class=\"_ _0\"></span>l,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x560 hb y320f ff2c fs7 fc4 sc0 ls7 ws1\">Tho<span class=\"_ _0\"></span>rnton Clevel<span class=\"_ _0\"></span>eys<span class=\"_ _0\"></span>, La<span class=\"_ _0\"></span>ncas<span class=\"_ _0\"></span>hire F<span class=\"_ _0\"></span>Y<span class=\"_ _0\"></span>5 4Q<span class=\"_ _0\"></span>D, UK<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y3210 ff2a fs7 fc0 sc0 ls17 ws11\">Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3202 w2c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sur<span class=\"_ _0\"></span>face Gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d8 y3202 w301 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">43<span class=\"_ _0\"></span>793<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d9 y3202 w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>radi<span class=\"_ _3\"></span>ng entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6da y3202 w302 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7 Brackenbur<span class=\"_ _0\"></span>y Cour<span class=\"_ _0\"></span>t, Lynd<span class=\"_ _0\"></span>on Ba<span class=\"_ _0\"></span>rns,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6db hb y3211 ff2c fs7 fc4 sc0 ls7 ws1\">Edith Wes<span class=\"_ _0\"></span>ton Roa<span class=\"_ _0\"></span>d, Lyndon, Oa<span class=\"_ _0\"></span>kham L<span class=\"_ _0\"></span>E<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>5 8<span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>W<span class=\"_ _5\"></span>, U<span class=\"_ _0\"></span>K<span class=\"_ _295\"> </span></td></tr></table>1 <span class=\"_ _53\"> </span>D<span class=\"_ _0\"></span>ire<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ly h<span class=\"_ _0\"></span>eld by V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ex pl<span class=\"_ _0\"></span>c.<span class=\"_ _295\"> </span>2 <span class=\"_ _53\"> </span> <span class=\"_ _6\"></span>Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex (P<span class=\"_ _0\"></span>anjin) Hi<span class=\"_ _0\"></span>gh Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce M<span class=\"_ _0\"></span>ateri<span class=\"_ _0\"></span>als Co., Ltd chang<span class=\"_ _0\"></span>ed it<span class=\"_ _0\"></span>s na<span class=\"_ _0\"></span>me du<span class=\"_ _0\"></span>ring F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024; it was for<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>ly kn<span class=\"_ _0\"></span>own a<span class=\"_ _0\"></span>s Panj<span class=\"_ _0\"></span>in V<span class=\"_ _0\"></span>Y<span class=\"_ _1\"></span>X High Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>nce Ma<span class=\"_ _0\"></span>teri<span class=\"_ _0\"></span>als Co. The co<span class=\"_ _0\"></span>mpany i<span class=\"_ _0\"></span>s als<span class=\"_ _0\"></span>o refer<span class=\"_ _0\"></span>red to a<span class=\"_ _0\"></span>s \u2018<span class=\"_ _0\"></span>VI<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019.<span class=\"_ _295\"> </span>3 <span class=\"_ _53\"> </span>B<span class=\"_ _0\"></span>ond 3<span class=\"_ _0\"></span>D Hig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>nce Techno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y BV wa<span class=\"_ _0\"></span>s liqu<span class=\"_ _0\"></span>idate<span class=\"_ _0\"></span>d on 3<span class=\"_ _0\"></span>0 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2024. 4 <span class=\"_ _53\"> </span> <span class=\"_ _6\"></span>On 13 Decemb<span class=\"_ _0\"></span>er 2016, the Gro<span class=\"_ _0\"></span>up, via it<span class=\"_ _0\"></span>s su<span class=\"_ _0\"></span>bsid<span class=\"_ _0\"></span>iar<span class=\"_ _0\"></span>y V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ex Ma<span class=\"_ _0\"></span>nufac<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>ring L<span class=\"_ _0\"></span>imi<span class=\"_ _0\"></span>ted, in<span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>pora<span class=\"_ _0\"></span>ted Ag<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>co 1<span class=\"_ _3\"></span>491 Limi<span class=\"_ _0\"></span>ted w<span class=\"_ _0\"></span>ith AGC Chem<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>ls Euro<span class=\"_ _0\"></span>pe Lim<span class=\"_ _0\"></span>ited<span class=\"_ _0\"></span>. Agho<span class=\"_ _0\"></span>co 149<span class=\"_ _3\"></span>1 Lim<span class=\"_ _0\"></span>ited i<span class=\"_ _0\"></span>s a joi<span class=\"_ _0\"></span>nt arra<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>ment i<span class=\"_ _0\"></span>n whi<span class=\"_ _0\"></span>ch the G<span class=\"_ _0\"></span>roup h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>s equ<span class=\"_ _0\"></span>al ow<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span>ship a<span class=\"_ _0\"></span>nd ri<span class=\"_ _0\"></span>ght<span class=\"_ _0\"></span>s over t<span class=\"_ _0\"></span>he ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y. The pu<span class=\"_ _0\"></span>rpo<span class=\"_ _0\"></span>se of A<span class=\"_ _0\"></span>gho<span class=\"_ _0\"></span>co 149<span class=\"_ _3\"></span>1 Lim<span class=\"_ _0\"></span>ited i<span class=\"_ _0\"></span>s to buil<span class=\"_ _0\"></span>d, op<span class=\"_ _0\"></span>erate a<span class=\"_ _0\"></span>nd mai<span class=\"_ _0\"></span>ntai<span class=\"_ _0\"></span>n an el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l subs<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n (cost of c<span class=\"_ _0\"></span>.\u00a33m) for b<span class=\"_ _0\"></span>oth p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>es\u2019 ow<span class=\"_ _0\"></span>n us<span class=\"_ _0\"></span>e to ensu<span class=\"_ _0\"></span>re conti<span class=\"_ _0\"></span>nuit<span class=\"_ _0\"></span>y of e<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>al su<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>y. Due<span class=\"_ gs285\"> </span>to<span class=\"_ gs285\"> </span>t<span class=\"_ _0\"></span>he<span class=\"_ gs285\"> </span>ter<span class=\"_ _0\"></span>ms of th<span class=\"_ _0\"></span>e jo<span class=\"_ _0\"></span>int arra<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span>t, Agh<span class=\"_ _0\"></span>oco 1491 Limite<span class=\"_ _0\"></span>d me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s the c<span class=\"_ _0\"></span>rite<span class=\"_ _0\"></span>ria to b<span class=\"_ _0\"></span>e acco<span class=\"_ _0\"></span>unted fo<span class=\"_ _0\"></span>r as a jo<span class=\"_ _0\"></span>int op<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span>Annual re<span class=\"_ _0\"></span>por<span class=\"_ _1\"></span>ts and finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are file<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>h Companies H<span class=\"_ _0\"></span>ous<span class=\"_ _0\"></span>e for all UK d<span class=\"_ _0\"></span>orma<span class=\"_ _0\"></span>nt compan<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>. All sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies are w<span class=\"_ _0\"></span>holl<span class=\"_ _0\"></span>y own<span class=\"_ _0\"></span>ed, wi<span class=\"_ _0\"></span>th the e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>n of Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>trex (Pa<span class=\"_ _0\"></span>njin) High Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance Ma<span class=\"_ _0\"></span>terials Co., Ltd (<span class=\"_ _3\"></span>\u2018V<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>PL<span class=\"_ _3\"></span>\u2019), and are involve<span class=\"_ _0\"></span>d in the<span class=\"_ gs34\"> </span>pr<span class=\"_ _0\"></span>incipal a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s of the Grou<span class=\"_ _0\"></span>p.<span class=\"_ _295\"> </span>In the o<span class=\"_ _0\"></span>pini<span class=\"_ _0\"></span>on of the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s the re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le amo<span class=\"_ _0\"></span>unt of inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in and a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s du<span class=\"_ _0\"></span>e from the Compa<span class=\"_ _0\"></span>ny\u2019s subsidia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings are<span class=\"_ gs34\"> </span>at lea<span class=\"_ _0\"></span>st th<span class=\"_ _0\"></span>e carr<span class=\"_ _1\"></span>ying value at w<span class=\"_ _0\"></span>hich the<span class=\"_ _0\"></span>y are st<span class=\"_ _0\"></span>ated in t<span class=\"_ _0\"></span>he balan<span class=\"_ _0\"></span>ce shee<span class=\"_ _0\"></span>t.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSignificantInvestmentsInSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-494": {
   "value": "1<span class=\"_ _5\"></span>1. Interests in o<span class=\"_ _3\"></span>ther entities<span class=\"_ _295\"> </span>Basis of consolida<span class=\"_ _3\"></span>tion<span class=\"_ _295\"> </span>Subsidiaries<span class=\"_ _295\"> </span>Subsidi<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span>s are entit<span class=\"_ _0\"></span>ies cont<span class=\"_ _0\"></span>rolle<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up. The G<span class=\"_ _0\"></span>roup contro<span class=\"_ _0\"></span>ls an enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y when i<span class=\"_ _0\"></span>t is ex<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>ed to, or has ri<span class=\"_ _0\"></span>ghts to, var<span class=\"_ _0\"></span>iable re<span class=\"_ _0\"></span>turns from it<span class=\"_ _0\"></span>s invol<span class=\"_ _0\"></span>veme<span class=\"_ _0\"></span>nt with t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee and c<span class=\"_ _0\"></span>an af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>ose re<span class=\"_ _0\"></span>turns thro<span class=\"_ _0\"></span>ugh it<span class=\"_ _0\"></span>s po<span class=\"_ _0\"></span>wer over t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee. Thi<span class=\"_ _0\"></span>s can b<span class=\"_ _0\"></span>e deter<span class=\"_ _0\"></span>mine<span class=\"_ _0\"></span>d eithe<span class=\"_ _0\"></span>r by<span class=\"_ gs34\"> </span>the Gro<span class=\"_ _0\"></span>up\u2019s owner<span class=\"_ _0\"></span>ship pe<span class=\"_ _0\"></span>rcentag<span class=\"_ _0\"></span>e or by th<span class=\"_ _0\"></span>e terms of t<span class=\"_ _0\"></span>he shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er agre<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Whe<span class=\"_ _0\"></span>re there i<span class=\"_ _0\"></span>s dee<span class=\"_ _0\"></span>med to b<span class=\"_ _0\"></span>e an abili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y to affe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t the<span class=\"_ gs34\"> </span>retur<span class=\"_ _0\"></span>n, inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s are co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fro<span class=\"_ _0\"></span>m the date th<span class=\"_ _0\"></span>at abilit<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>mmence<span class=\"_ _0\"></span>s until th<span class=\"_ _0\"></span>e date that it ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s. The a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion me<span class=\"_ _0\"></span>tho<span class=\"_ _0\"></span>d is use<span class=\"_ _0\"></span>d to account for busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinat<span class=\"_ _0\"></span>ions. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on date fair value of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n trans<span class=\"_ _0\"></span>ferred, t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt of any non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s in the a<span class=\"_ _0\"></span>cquiree a<span class=\"_ _0\"></span>nd the ne<span class=\"_ _0\"></span>t of the acq<span class=\"_ _0\"></span>uisiti<span class=\"_ _0\"></span>on date fair values o<span class=\"_ _0\"></span>f the id<span class=\"_ _0\"></span>entifia<span class=\"_ _0\"></span>ble as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>cquired, in<span class=\"_ _0\"></span>cluding int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>les, a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s assum<span class=\"_ _0\"></span>ed, inclu<span class=\"_ _0\"></span>ding contin<span class=\"_ _0\"></span>gent liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s as req<span class=\"_ _0\"></span>uired by IF<span class=\"_ _0\"></span>RS 3. I<span class=\"_ _0\"></span>f this dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nce is ne<span class=\"_ _0\"></span>gative, th<span class=\"_ _0\"></span>e amount is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed d<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>y in the Consoli<span class=\"_ _0\"></span>dated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>A non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st is th<span class=\"_ _0\"></span>e prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of t<span class=\"_ _0\"></span>he subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y owne<span class=\"_ _0\"></span>d by shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l to the Group. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s at the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion date is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d as the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>control<span class=\"_ _0\"></span>ling interes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s\u2019 prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onate share of n<span class=\"_ _0\"></span>et ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s of the acquire<span class=\"_ _0\"></span>e or at fair valu<span class=\"_ _0\"></span>e. The cho<span class=\"_ _0\"></span>ice of me<span class=\"_ _0\"></span>asurem<span class=\"_ _0\"></span>ent basis i<span class=\"_ _0\"></span>s deter<span class=\"_ _0\"></span>mined o<span class=\"_ _0\"></span>n an acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>by-<span class=\"_ _0\"></span>acquisi<span class=\"_ _0\"></span>tion b<span class=\"_ _0\"></span>asis as p<span class=\"_ _0\"></span>ermi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 3. Financia<span class=\"_ _0\"></span>l deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ves in pla<span class=\"_ _0\"></span>ce over the re<span class=\"_ _0\"></span>maining e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y of an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y are ta<span class=\"_ _0\"></span>ken into account when c<span class=\"_ _0\"></span>alcul<span class=\"_ _0\"></span>ating the p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nate share of<span class=\"_ gs34\"> </span>the non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling interes<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span>Any contin<span class=\"_ _0\"></span>gent cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value at t<span class=\"_ _0\"></span>he date of acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s to the fair valu<span class=\"_ _0\"></span>e of conting<span class=\"_ _0\"></span>ent consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the Conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement.<span class=\"_ _295\"> </span>Cost<span class=\"_ _0\"></span>s related to t<span class=\"_ _0\"></span>he acquisi<span class=\"_ _0\"></span>tion, ot<span class=\"_ _0\"></span>her than t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>ted wit<span class=\"_ _0\"></span>h the is<span class=\"_ _0\"></span>sue of de<span class=\"_ _0\"></span>bt, tha<span class=\"_ _0\"></span>t the Grou<span class=\"_ _0\"></span>p incur<span class=\"_ _0\"></span>s in conne<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion w<span class=\"_ _0\"></span>ith a bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s combinat<span class=\"_ _0\"></span>ion are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>d as incur<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span>No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling inter<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies are d<span class=\"_ _0\"></span>istin<span class=\"_ _0\"></span>guishe<span class=\"_ _0\"></span>d from th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able to h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>ers of t<span class=\"_ _0\"></span>he Parent. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s the valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e date contro<span class=\"_ _0\"></span>l comme<span class=\"_ _0\"></span>nces, a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted for the no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling i<span class=\"_ _0\"></span>nteres<span class=\"_ _0\"></span>ts\u2019 s<span class=\"_ _0\"></span>hare of any subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s in equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>ries a<span class=\"_ _0\"></span>re st<span class=\"_ _0\"></span>ated at cos<span class=\"_ _0\"></span>t le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the valu<span class=\"_ _0\"></span>e of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciat<span class=\"_ _0\"></span>ed un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aki<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>s An as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate is an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y over w<span class=\"_ _0\"></span>hich the G<span class=\"_ _0\"></span>roup has si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant influ<span class=\"_ _0\"></span>ence and t<span class=\"_ _0\"></span>hat is neit<span class=\"_ _0\"></span>her a sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>or an intere<span class=\"_ _0\"></span>st in a j<span class=\"_ _0\"></span>oint arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Signif<span class=\"_ _0\"></span>icant inf<span class=\"_ _0\"></span>luence is t<span class=\"_ _0\"></span>he pow<span class=\"_ _0\"></span>er to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial and op<span class=\"_ _0\"></span>eratin<span class=\"_ _0\"></span>g poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>cisions o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tee bu<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re the Grou<span class=\"_ _0\"></span>p do<span class=\"_ _0\"></span>es not have co<span class=\"_ _0\"></span>ntrol or j<span class=\"_ _0\"></span>oint contro<span class=\"_ _0\"></span>l over tho<span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s and as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>ties of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d in the co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s using th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d of accounting. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates a<span class=\"_ _0\"></span>re car<span class=\"_ _0\"></span>ried i<span class=\"_ _0\"></span>n the bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at cos<span class=\"_ _0\"></span>t as adj<span class=\"_ _0\"></span>usted fo<span class=\"_ _0\"></span>r pos<span class=\"_ _0\"></span>t-acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n change<span class=\"_ _0\"></span>s in the Gro<span class=\"_ _0\"></span>up\u2019s share of the n<span class=\"_ _0\"></span>et as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ociate, le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the va<span class=\"_ _0\"></span>lue of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent. A<span class=\"_ _0\"></span>ny goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n is includ<span class=\"_ _0\"></span>ed in the c<span class=\"_ _0\"></span>arr<span class=\"_ _1\"></span>ying values of th<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>. Impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt is recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d when t<span class=\"_ _0\"></span>here is o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce that a lo<span class=\"_ _0\"></span>ss eve<span class=\"_ _0\"></span>nt (or events) has aris<span class=\"_ _0\"></span>en whi<span class=\"_ _0\"></span>ch ad<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ely im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the fu<span class=\"_ _0\"></span>ture ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _0\"></span>s from t<span class=\"_ _0\"></span>he net inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent and th<span class=\"_ _0\"></span>erefore p<span class=\"_ _0\"></span>rovid<span class=\"_ _0\"></span>es ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce of impair<span class=\"_ _0\"></span>ment. Obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve evid<span class=\"_ _0\"></span>ence inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>s obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le dat<span class=\"_ _0\"></span>a abou<span class=\"_ _0\"></span>t the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate that co<span class=\"_ _0\"></span>mes to th<span class=\"_ _0\"></span>e Group\u2019s atte<span class=\"_ _0\"></span>ntion cove<span class=\"_ _0\"></span>ring th<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>s event<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>scrib<span class=\"_ _0\"></span>ed in IA<span class=\"_ _0\"></span>S 28 I<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in A<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iates and J<span class=\"_ _0\"></span>oint Ventures p<span class=\"_ _0\"></span>aragraph<span class=\"_ _0\"></span>s 4<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>A to 4<span class=\"_ _5\"></span>1C<span class=\"_ _3\"></span>. Where o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s, an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>t is per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med w<span class=\"_ _0\"></span>here<span class=\"_ _0\"></span>by the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt is compar<span class=\"_ _0\"></span>ed to the re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le amo<span class=\"_ _0\"></span>unt (high<span class=\"_ _0\"></span>er of value in u<span class=\"_ _0\"></span>se and fair va<span class=\"_ _0\"></span>lue les<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell).<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s share of the p<span class=\"_ _0\"></span>ost-t<span class=\"_ _0\"></span>ax prof<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>ses) of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates is in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the Conso<span class=\"_ _0\"></span>lidated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. I<span class=\"_ _0\"></span>f the Gro<span class=\"_ _0\"></span>up\u2019s share of los<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>n an ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>te equals o<span class=\"_ _0\"></span>r excee<span class=\"_ _0\"></span>ds it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate, the Grou<span class=\"_ _0\"></span>p doe<span class=\"_ _0\"></span>s not re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>e fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>, unle<span class=\"_ _0\"></span>ss it has in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d lega<span class=\"_ _0\"></span>l or cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns to do so o<span class=\"_ _0\"></span>r made p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on beh<span class=\"_ _0\"></span>alf of the a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate. Unrea<span class=\"_ _0\"></span>lise<span class=\"_ _0\"></span>d gains aris<span class=\"_ _0\"></span>ing from tran<span class=\"_ _0\"></span>sac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons wi<span class=\"_ _0\"></span>th ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are elim<span class=\"_ _0\"></span>inated to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent of the G<span class=\"_ _0\"></span>roup\u2019s interest in t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Interest<span class=\"_ _0\"></span>s in joint<span class=\"_ _3\"></span> arrangement<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>A joint ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment is a contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual arran<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent whe<span class=\"_ _0\"></span>reby th<span class=\"_ _0\"></span>e Group and ot<span class=\"_ _0\"></span>her pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ties u<span class=\"_ _0\"></span>nder<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ake an econ<span class=\"_ _0\"></span>omic a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y that is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to<span class=\"_ gs34\"> </span>joint contr<span class=\"_ _0\"></span>ol. Jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts are e<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r joint o<span class=\"_ _0\"></span>perati<span class=\"_ _0\"></span>ons or j<span class=\"_ _0\"></span>oint venture<span class=\"_ _0\"></span>s. Joint<span class=\"_ _3\"></span> operations<span class=\"_ _295\"> </span>A joint o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ion is a jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt wher<span class=\"_ _0\"></span>eby the p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s that have jo<span class=\"_ _0\"></span>int control have t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>hts to th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, and o<span class=\"_ _0\"></span>bligat<span class=\"_ _0\"></span>ions for the<span class=\"_ gs34\"> </span>liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s, rela<span class=\"_ _0\"></span>ting to the ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment or ot<span class=\"_ _0\"></span>her fac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ances in<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>te that this is t<span class=\"_ _0\"></span>he cas<span class=\"_ _0\"></span>e. The G<span class=\"_ _0\"></span>roup\u2019s share of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, revenue, ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nses a<span class=\"_ _0\"></span>nd cas<span class=\"_ _0\"></span>h flow<span class=\"_ _0\"></span>s is comb<span class=\"_ _0\"></span>ined w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e equiv<span class=\"_ _0\"></span>alent ite<span class=\"_ _0\"></span>ms in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on a line<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>by<span class=\"_ _0\"></span>-lin<span class=\"_ _0\"></span>e basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons e<span class=\"_ _0\"></span>limin<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d on co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>olid<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span>Intrag<span class=\"_ _0\"></span>roup bala<span class=\"_ _0\"></span>nces and t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>, and any unreal<span class=\"_ _0\"></span>ised g<span class=\"_ _0\"></span>ains and lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es or in<span class=\"_ _0\"></span>come and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s arisin<span class=\"_ _0\"></span>g from intrag<span class=\"_ _0\"></span>roup trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons, are eliminated in p<span class=\"_ _0\"></span>repar<span class=\"_ _0\"></span>ing the cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d financial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Finan<span class=\"_ _0\"></span>cial a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld a<span class=\"_ _0\"></span>t fair val<span class=\"_ _0\"></span>ue th<span class=\"_ _0\"></span>rou<span class=\"_ _0\"></span>gh pr<span class=\"_ _0\"></span>ofit a<span class=\"_ _0\"></span>nd lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t fair value thro<span class=\"_ _0\"></span>ugh profi<span class=\"_ _0\"></span>t and lo<span class=\"_ _0\"></span>ss comp<span class=\"_ _0\"></span>rise inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in unqu<span class=\"_ _0\"></span>oted comp<span class=\"_ _0\"></span>anie<span class=\"_ _0\"></span>s and conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oans mad<span class=\"_ _0\"></span>e to<span class=\"_ gs34\"> </span>ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in unq<span class=\"_ _0\"></span>uoted com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s are init<span class=\"_ _0\"></span>ially c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed at fair valu<span class=\"_ _0\"></span>e, where ne<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r control n<span class=\"_ _0\"></span>or signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt influen<span class=\"_ _0\"></span>ce is held. T<span class=\"_ _0\"></span>he ini<span class=\"_ _0\"></span>tial fair valu<span class=\"_ _0\"></span>e is de<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>d to be at cos<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are at arm\u2019s lengt<span class=\"_ _0\"></span>h. Th<span class=\"_ _0\"></span>ey are rem<span class=\"_ _0\"></span>easured a<span class=\"_ _0\"></span>t subse<span class=\"_ _0\"></span>quent repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting date<span class=\"_ _0\"></span>s to fair value w<span class=\"_ _0\"></span>ith any chang<span class=\"_ _0\"></span>es re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s that are com<span class=\"_ _0\"></span>poun<span class=\"_ _0\"></span>d financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s fro<span class=\"_ _0\"></span>m the ho<span class=\"_ _0\"></span>lder<span class=\"_ _0\"></span>\u2019s per<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive are a<span class=\"_ _0\"></span>ccounted for un<span class=\"_ _0\"></span>der I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Unde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>RS 9 financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are hel<span class=\"_ _0\"></span>d at eith<span class=\"_ _0\"></span>er amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>, fair value t<span class=\"_ _0\"></span>hrough oth<span class=\"_ _0\"></span>er comp<span class=\"_ _0\"></span>rehensi<span class=\"_ _0\"></span>ve incom<span class=\"_ _0\"></span>e (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI\u2019) or fair va<span class=\"_ _0\"></span>lue throu<span class=\"_ _0\"></span>gh profit<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>s (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TP<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019). In mak<span class=\"_ _0\"></span>ing the as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent the Company<span class=\"_ _0\"></span>\u2019s busines<span class=\"_ _0\"></span>s mo<span class=\"_ _0\"></span>del an<span class=\"_ _0\"></span>d the contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual terms a<span class=\"_ _0\"></span>re ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>gainst the<span class=\"_ gs34\"> </span>cond<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>ns in IF<span class=\"_ _0\"></span>RS 9. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>e condit<span class=\"_ _0\"></span>ions for h<span class=\"_ _0\"></span>oldin<span class=\"_ _0\"></span>g an ass<span class=\"_ _0\"></span>et at am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed cos<span class=\"_ _0\"></span>t are not m<span class=\"_ _0\"></span>et and w<span class=\"_ _0\"></span>here no e<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on is ma<span class=\"_ _0\"></span>de to<span class=\"_ gs34\"> </span>measure a<span class=\"_ _0\"></span>t F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI, F<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>L is the d<span class=\"_ _0\"></span>efault.<span class=\"_ _295\"> </span>At initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value. T<span class=\"_ _0\"></span>his is as<span class=\"_ _0\"></span>sumed to b<span class=\"_ _0\"></span>e the tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion pr<span class=\"_ _0\"></span>ice unle<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>ere is evi<span class=\"_ _0\"></span>den<span class=\"_ _0\"></span>ce to<span class=\"_ gs34\"> </span>the<span class=\"_ gs34\"> </span>contrar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>. All tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s related to f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>signate<span class=\"_ _0\"></span>d as at fair value t<span class=\"_ _0\"></span>hrough pr<span class=\"_ _0\"></span>ofit and l<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>ed as incu<span class=\"_ _0\"></span>rred. Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in u<span class=\"_ _0\"></span>nquote<span class=\"_ _0\"></span>d compani<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>nver<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e loa<span class=\"_ _0\"></span>ns are clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 3 in th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l hierarchy b<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>use th<span class=\"_ _0\"></span>ere are no obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le market inpu<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>. Fo<span class=\"_ _0\"></span>r thes<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s uno<span class=\"_ _0\"></span>bse<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e input<span class=\"_ _0\"></span>s are us<span class=\"_ _0\"></span>ed to me<span class=\"_ _0\"></span>asure the ra<span class=\"_ _0\"></span>nge of fair valu<span class=\"_ _0\"></span>es, usi<span class=\"_ _0\"></span>ng an incom<span class=\"_ _0\"></span>e appro<span class=\"_ _0\"></span>ach to conver<span class=\"_ _0\"></span>t future c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows i<span class=\"_ _0\"></span>nto prese<span class=\"_ _0\"></span>nt values<span class=\"_ _0\"></span>. Inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s into the valuat<span class=\"_ _0\"></span>ion mo<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l includ<span class=\"_ _0\"></span>e both Gro<span class=\"_ _0\"></span>up forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts fro<span class=\"_ _0\"></span>m the investe<span class=\"_ _0\"></span>e, with co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>n given to p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce agains<span class=\"_ _0\"></span>t tech<span class=\"_ _0\"></span>nical a<span class=\"_ _0\"></span>nd comme<span class=\"_ _0\"></span>rcial mile<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>nes. W<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>re there is i<span class=\"_ _0\"></span>nsuf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent informati<span class=\"_ _0\"></span>on to deter<span class=\"_ _0\"></span>mine fair valu<span class=\"_ _0\"></span>e or the<span class=\"_ _0\"></span>re is a wid<span class=\"_ _0\"></span>e range of p<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>sible fair v<span class=\"_ _0\"></span>alue me<span class=\"_ _0\"></span>asures<span class=\"_ _0\"></span>, and cos<span class=\"_ _0\"></span>t repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate in tha<span class=\"_ _0\"></span>t range, the<span class=\"_ _0\"></span>n, as per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, cost w<span class=\"_ _0\"></span>ill continu<span class=\"_ _0\"></span>e to be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y for fair va<span class=\"_ _0\"></span>lue. Cost will n<span class=\"_ _0\"></span>ot be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>, at the ba<span class=\"_ _0\"></span>lance she<span class=\"_ _0\"></span>et date, there is a<span class=\"_ _0\"></span>n ident<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d change in v<span class=\"_ _0\"></span>alue, whic<span class=\"_ _0\"></span>h could be i<span class=\"_ _0\"></span>llustrate<span class=\"_ _0\"></span>d by signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance var<span class=\"_ _0\"></span>iatio<span class=\"_ _0\"></span>ns to plan or th<span class=\"_ _0\"></span>e value im<span class=\"_ _0\"></span>plied by subse<span class=\"_ _0\"></span>quent fu<span class=\"_ _0\"></span>nding roun<span class=\"_ _0\"></span>ds or oth<span class=\"_ _0\"></span>er equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Group<span class=\"_ _295\"> </span>Mat<span class=\"_ _0\"></span>erial s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d no<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>con<span class=\"_ _0\"></span>trolli<span class=\"_ _0\"></span>ng in<span class=\"_ _0\"></span>tere<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t (\u2018<span class=\"_ _0\"></span>NC<span class=\"_ _0\"></span>I\u2019<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span>Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex (Panji<span class=\"_ _0\"></span>n) High Per<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance Mate<span class=\"_ _0\"></span>rials Co. Ltd (\u2018V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019) (form<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>y Panjin V<span class=\"_ _1\"></span>YX H<span class=\"_ _0\"></span>igh Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance M<span class=\"_ _0\"></span>aterials Co Ltd (\u2018P<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>Y<span class=\"_ _1\"></span>X\u2019)) is a limited liabilit<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>mpany s<span class=\"_ _0\"></span>et up for th<span class=\"_ _0\"></span>e purp<span class=\"_ _0\"></span>ose of t<span class=\"_ _0\"></span>he manufac<span class=\"_ _0\"></span>ture of PAEK po<span class=\"_ _0\"></span>ly<span class=\"_ _0\"></span>mer p<span class=\"_ _0\"></span>owder a<span class=\"_ _0\"></span>nd granule<span class=\"_ _0\"></span>s, ba<span class=\"_ _0\"></span>sed in ma<span class=\"_ _0\"></span>inland China. Th<span class=\"_ _0\"></span>e Group continue<span class=\"_ _0\"></span>s to hold a 75% equit<span class=\"_ _0\"></span>y interes<span class=\"_ _0\"></span>t wit<span class=\"_ _0\"></span>h the rem<span class=\"_ _0\"></span>aining 25<span class=\"_ _3\"></span>% held by L<span class=\"_ _0\"></span>iao<span class=\"_ _0\"></span>ning Xin<span class=\"_ _0\"></span>gfu N<span class=\"_ _0\"></span>ew Mater<span class=\"_ _0\"></span>ial Co.<span class=\"_ _3\"></span>, Ltd. (\u2018L<span class=\"_ _0\"></span>X\u2019<span class=\"_ _0\"></span>) (former<span class=\"_ _0\"></span>ly Y<span class=\"_ _0\"></span>ingkou Xing<span class=\"_ _0\"></span>fu Chemica<span class=\"_ _0\"></span>l Co.<span class=\"_ _3\"></span>, Ltd). C<span class=\"_ _3\"></span>onsis<span class=\"_ _0\"></span>tent with p<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>r year<span class=\"_ _0\"></span>s, wit<span class=\"_ _0\"></span>h 75<span class=\"_ _3\"></span>% of the voting e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y and th<span class=\"_ _0\"></span>e majo<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y of app<span class=\"_ _0\"></span>ointm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e boar<span class=\"_ _0\"></span>d, the<span class=\"_ gs34\"> </span>Grou<span class=\"_ _0\"></span>p is consid<span class=\"_ _0\"></span>ered to have co<span class=\"_ _0\"></span>ntrol of V<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>PL and t<span class=\"_ _0\"></span>herefo<span class=\"_ _0\"></span>re it is accounte<span class=\"_ _0\"></span>d for as a subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y. The incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent and bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et of<span class=\"_ gs34\"> </span>V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L are fully co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e share ow<span class=\"_ _0\"></span>ned by L<span class=\"_ _1\"></span>X represe<span class=\"_ _0\"></span>nted by a no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>cont<span class=\"_ _0\"></span>rolling inter<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>During t<span class=\"_ _0\"></span>he year en<span class=\"_ _0\"></span>ded 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptembe<span class=\"_ _0\"></span>r 2023 L<span class=\"_ _0\"></span>X mad<span class=\"_ _0\"></span>e ca<span class=\"_ _0\"></span>sh inje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions into V<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>PL tot<span class=\"_ _0\"></span>alling RM<span class=\"_ _0\"></span>B 22.5m (\u00a32.6m), split as RM<span class=\"_ _0\"></span>B 1<span class=\"_ _3\"></span>5m (\u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.7<span class=\"_ _3\"></span>m) in<span class=\"_ gs34\"> </span>the<span class=\"_ gs34\"> </span>for<span class=\"_ _0\"></span>m of loans a<span class=\"_ _0\"></span>nd fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r equit<span class=\"_ _0\"></span>y inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent of RM<span class=\"_ _0\"></span>B 7<span class=\"_ _5\"></span>.5m (\u00a30.9m). There were n<span class=\"_ _0\"></span>o cash inj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons mad<span class=\"_ _0\"></span>e during t<span class=\"_ _0\"></span>he year en<span class=\"_ _0\"></span>ded 30<span class=\"_ gs34\"> </span>Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024.<span class=\"_ _295\"> </span>In the y<span class=\"_ _0\"></span>ear to 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2024 the subsid<span class=\"_ _0\"></span>iar<span class=\"_ _0\"></span>y incur<span class=\"_ _0\"></span>red a lo<span class=\"_ _0\"></span>ss of \u00a35.7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: loss of \u00a3<span class=\"_ _0\"></span>2.6m)<span class=\"_ _3\"></span>, of which \u00a31<span class=\"_ _3\"></span>.4m (F<span class=\"_ _0\"></span>Y 2023: \u00a30.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m) is<span class=\"_ gs34\"> </span>at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tab<span class=\"_ _0\"></span>le to the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>controllin<span class=\"_ _0\"></span>g interes<span class=\"_ _0\"></span>t. T<span class=\"_ _3\"></span>otal no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrollin<span class=\"_ _0\"></span>g interes<span class=\"_ _0\"></span>t as at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 is \u00a30.6m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.0m). At<span class=\"_ gs34\"> </span>30<span class=\"_ gs34\"> </span>Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 the subs<span class=\"_ _0\"></span>idiar<span class=\"_ _0\"></span>y ha<span class=\"_ _0\"></span>d aggre<span class=\"_ _0\"></span>gate ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al and res<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ve<span class=\"_ _0\"></span>s of \u00a32.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a38.2m).<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s in a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ciate<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d fina<span class=\"_ _0\"></span>ncia<span class=\"_ _0\"></span>l as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at fair v<span class=\"_ _0\"></span>alue t<span class=\"_ _0\"></span>hrou<span class=\"_ _0\"></span>gh p<span class=\"_ _0\"></span>rofi<span class=\"_ _0\"></span>t and l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w217 h11a\" id=\"_5ae48aa9-6fdf-4254-bc88-4ba84c233631\"><tr><td></td><td></td><td class=\"t m0 x66b h38 y31c2 ff2c fs17 fc4 sc0 ls140 ws14e\">Financial asset<span class=\"_ _0\"></span>s</td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x66c h38 y31c3 ff2c fs17 fc4 sc0 ls7 ws1\"> hel<span class=\"_ _0\"></span>d at fair<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x66d h38 y31c4 ff2c fs17 fc4 sc0 ls140 ws14e\">Investm<span class=\"_ _0\"></span>ent in</td><td class=\"t m0 x66e h38 y31c5 ff2c fs17 fc4 sc0 ls150 ws15b\"> value through<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x66f h38 y31c6 ff2c fs17 fc4 sc0 ls40 ws3c\">associates</td><td class=\"t m0 x670 h38 y31c7 ff2c fs17 fc4 sc0 ls7 ws1\"> pro<span class=\"_ _0\"></span>fit an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y31c7 ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l </td></tr><tr><td></td><td class=\"t m0 x466 h38 y31c8 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h38 y31c9 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y31c9 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y31ca w25f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x671 y31ca w6a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x672 y31ca w27a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x673 y31ca wac hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">20.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cb w2ba hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Group\u2019s share of los<span class=\"_ _0\"></span>s of Bo<span class=\"_ _0\"></span>nd 3D Hig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance T<span class=\"_ _3\"></span>echno<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>gy BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x674 y31cb w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x675 y31cb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x676 y31cb w2bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cc w2bc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Convert<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oans is<span class=\"_ _0\"></span>sued to B<span class=\"_ _0\"></span>ond 3D H<span class=\"_ _0\"></span>igh Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance Technolo<span class=\"_ _0\"></span>gy BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x677 y31cc w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x678 y31cc wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x679 y31cc wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cd w2bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st on l<span class=\"_ _0\"></span>oans is<span class=\"_ _0\"></span>sued to B<span class=\"_ _0\"></span>ond 3D H<span class=\"_ _0\"></span>igh Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance Technol<span class=\"_ _0\"></span>ogy B<span class=\"_ _0\"></span>V<span class=\"_ _295\"> </span></div></td><td class=\"c n x67a y31cd w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x20e y31cd w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x67b y31cd w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31ce w2be hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Gain<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>s) on financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t fair value - exch<span class=\"_ _0\"></span>ange di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x67c y31ce w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x67d y31ce wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x67e y31ce w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31cf w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x67f y31cf w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x680 y31cf w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a9 y31cf w3d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">22.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d0 w2bf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Convert<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan note<span class=\"_ _0\"></span>s and 2024 bridging l<span class=\"_ _0\"></span>oan is<span class=\"_ _0\"></span>sued to B<span class=\"_ _0\"></span>ond<span class=\"_ _295\"> </span></div></td><td class=\"c n x67a y31d0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x20e y31d0 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x681 y31d0 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d1 w1ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Impairment of i<span class=\"_ _3\"></span>nvestment in associate<span class=\"_ _295\"> </span></div></td><td class=\"c n x682 y31d1 wce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x683 y31d1 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x684 y31d1 wce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d2 w2c0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value lo<span class=\"_ _0\"></span>ss on co<span class=\"_ _0\"></span>nver<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e loan n<span class=\"_ _0\"></span>otes and 2024 bridgi<span class=\"_ _0\"></span>ng loan i<span class=\"_ _0\"></span>ssue<span class=\"_ _0\"></span>d to Bond<span class=\"_ _295\"> </span></div></td><td class=\"c n x685 y31d2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x686 y31d2 w2c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">(<span class=\"_ _1\"></span>11.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x687 y31d2 w40 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">(<span class=\"_ _0\"></span>11<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d3 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x688 y31d3 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x689 y31d3 w15 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68a y31d3 w15 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d4 w2c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sur<span class=\"_ _0\"></span>face Gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x68b y31d4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x68c y31d4 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68d y31d4 w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d5 w2c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bond 3<span class=\"_ _0\"></span>D High P<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x68e y31d5 w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x68f y31d5 w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x690 y31d5 w1ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d6 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x67f y31d6 w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x680 y31d6 w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4a9 y31d6 w3d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">22.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d7 w2c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sur<span class=\"_ _0\"></span>face Gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x68b y31d7 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x68c y31d7 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68d y31d7 w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31d8 w2c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bond 3<span class=\"_ _0\"></span>D High P<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y BV<span class=\"_ _295\"> </span></div></td><td class=\"c n x691 y31d8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y31d8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x62c y31d8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w27d h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x688 y2fb2 w82 h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x689 y2fb2 w15 h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x68a y2fb2 w15 h10a\"><div class=\"t m0 x1c1 h9 y31d9 ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td></tr></table><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls7 ws1 gs239\">Bon<span class=\"_ _0\"></span>d 3D H<span class=\"_ _0\"></span>igh Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>nce Techno<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>gy BV (\u2018<span class=\"_ _0\"></span>Bo<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>\u2019)<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs23a\">Until it<span class=\"_ _0\"></span>s liqu<span class=\"_ _0\"></span>idati<span class=\"_ _0\"></span>on (as det<span class=\"_ _0\"></span>ailed b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w), Bond was a com<span class=\"_ _0\"></span>pany incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d in the N<span class=\"_ _0\"></span>eth<span class=\"_ _0\"></span>erland<span class=\"_ _0\"></span>s, whi<span class=\"_ _0\"></span>ch was de<span class=\"_ _0\"></span>velo<span class=\"_ _0\"></span>ping uniq<span class=\"_ _0\"></span>ue, protec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs23b\">3D print<span class=\"_ _0\"></span>ing (A<span class=\"_ _0\"></span>dditi<span class=\"_ _0\"></span>ve Manufa<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>ring) pro<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>es c<span class=\"_ _0\"></span>apab<span class=\"_ _0\"></span>le of pro<span class=\"_ _0\"></span>ducing hi<span class=\"_ _0\"></span>gh stre<span class=\"_ _0\"></span>ngth p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s from ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing grad<span class=\"_ _0\"></span>es of PEEK a<span class=\"_ _0\"></span>nd PAEK poly<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs23c\">The inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment in Bo<span class=\"_ _0\"></span>nd of<span class=\"_ _0\"></span>fered th<span class=\"_ _0\"></span>e potenti<span class=\"_ _0\"></span>al of utilisi<span class=\"_ _0\"></span>ng this te<span class=\"_ _0\"></span>chnol<span class=\"_ _0\"></span>ogy to h<span class=\"_ _0\"></span>elp accel<span class=\"_ _0\"></span>erate the ma<span class=\"_ _0\"></span>rket ado<span class=\"_ _0\"></span>ption of 3<span class=\"_ _0\"></span>D printe<span class=\"_ _0\"></span>d PEEK par<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs23d\">with particular emphasis on<span class=\"_ _3\"></span> the Medical market<span class=\"_ _3\"></span>. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs23e\">Since F<span class=\"_ _0\"></span>Y 2021<span class=\"_ _5\"></span>, the G<span class=\"_ _0\"></span>roup, along w<span class=\"_ _0\"></span>ith ot<span class=\"_ _0\"></span>her inves<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s, has pro<span class=\"_ _0\"></span>vide<span class=\"_ _0\"></span>d add<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>nal funding to B<span class=\"_ _0\"></span>ond in th<span class=\"_ _0\"></span>e form of conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan note<span class=\"_ _0\"></span>s (\u2018CLNs\u2019) </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs23f\">to fund the d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opme<span class=\"_ _0\"></span>nt and comm<span class=\"_ _0\"></span>ercialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n throug<span class=\"_ _0\"></span>h to net ca<span class=\"_ _0\"></span>sh gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs240\">The c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing valu<span class=\"_ _0\"></span>e of the inves<span class=\"_ _0\"></span>tm<span class=\"_ _0\"></span>ent in ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ate in Bond a<span class=\"_ _0\"></span>nd the fair valu<span class=\"_ _0\"></span>e of conver<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ble lo<span class=\"_ _0\"></span>an note<span class=\"_ _0\"></span>s and bri<span class=\"_ _0\"></span>dging lo<span class=\"_ _0\"></span>ans due f<span class=\"_ _0\"></span>rom Bon<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs241\">colle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tivel<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>scrib<span class=\"_ _0\"></span>ed as t<span class=\"_ _0\"></span>he \u2019B<span class=\"_ _0\"></span>ond as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s\u2019 b<span class=\"_ _0\"></span>elow. </div><div class=\"t m0 h9 ff31 fs7 fc4 sc0 ls52 ws6 gs242\">Investme<span class=\"_ _0\"></span>nt in associate </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs243\">The G<span class=\"_ _0\"></span>roup\u2019s investm<span class=\"_ _0\"></span>ent in the o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y sha<span class=\"_ _0\"></span>re cap<span class=\"_ _0\"></span>ital of B<span class=\"_ _0\"></span>ond (24.5% owners<span class=\"_ _0\"></span>hip) at 30 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 is \u20ac1<span class=\"_ _3\"></span>4.<span class=\"_ _3\"></span>7m/\u00a31<span class=\"_ _5\"></span>2.8m at cos<span class=\"_ _0\"></span>t (30 </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs244\">Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u20ac<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>4.7<span class=\"_ _3\"></span>m/\u00a31<span class=\"_ _5\"></span>2.8m), with a c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of \u00a3nil (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a39<span class=\"_ _3\"></span>.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>, which in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of the G<span class=\"_ _0\"></span>roup\u2019s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs245\">share of lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es since inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent and an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent in the y<span class=\"_ _0\"></span>ear of \u00a39.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m. </div><div class=\"t m0 h9 ff31 fs7 fc4 sc0 ls7 ws1 gs246\">Conver<span class=\"_ _0\"></span>tib<span class=\"_ _0\"></span>le lo<span class=\"_ _0\"></span>an notes (\u2018CL<span class=\"_ _0\"></span>Ns\u2019) due f<span class=\"_ _0\"></span>rom Bo<span class=\"_ _0\"></span>nd<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs247\">The CL<span class=\"_ _0\"></span>Ns we<span class=\"_ _0\"></span>re conver<span class=\"_ _0\"></span>tib<span class=\"_ _0\"></span>le into ordina<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y shares of B<span class=\"_ _0\"></span>ond, at t<span class=\"_ _0\"></span>he Group\u2019s opti<span class=\"_ _0\"></span>on, or were to b<span class=\"_ _0\"></span>e repa<span class=\"_ _0\"></span>id by Bon<span class=\"_ _0\"></span>d on or b<span class=\"_ _0\"></span>efore the e<span class=\"_ _0\"></span>nd of the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs248\">five<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>year agr<span class=\"_ _0\"></span>eed te<span class=\"_ _0\"></span>rm, unle<span class=\"_ _0\"></span>ss Bo<span class=\"_ _0\"></span>nd exe<span class=\"_ _0\"></span>rcised i<span class=\"_ _0\"></span>ts r<span class=\"_ _0\"></span>ight, avai<span class=\"_ _0\"></span>lable in ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain ci<span class=\"_ _0\"></span>rcumst<span class=\"_ _0\"></span>ance<span class=\"_ _0\"></span>s, to ex<span class=\"_ _0\"></span>tend t<span class=\"_ _0\"></span>he term by u<span class=\"_ _0\"></span>p to five yea<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>. The ma<span class=\"_ _0\"></span>jori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs249\">of the CLN<span class=\"_ _0\"></span>s accru<span class=\"_ _0\"></span>ed intere<span class=\"_ _0\"></span>st w<span class=\"_ _0\"></span>hich was a<span class=\"_ _0\"></span>ccumulated into t<span class=\"_ _0\"></span>he value of t<span class=\"_ _0\"></span>he CLN an<span class=\"_ _0\"></span>d att<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>ted th<span class=\"_ _0\"></span>e sam<span class=\"_ _0\"></span>e conver<span class=\"_ _0\"></span>sion r<span class=\"_ _0\"></span>ight<span class=\"_ _0\"></span>s as the p<span class=\"_ _0\"></span>rincip<span class=\"_ _0\"></span>al. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs24a\">The CL<span class=\"_ _0\"></span>Ns had p<span class=\"_ _0\"></span>referentia<span class=\"_ _0\"></span>l treatm<span class=\"_ _0\"></span>ent to the o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y in an e<span class=\"_ _0\"></span>xit s<span class=\"_ _0\"></span>cenario b<span class=\"_ _0\"></span>ut were sub<span class=\"_ _0\"></span>ordina<span class=\"_ _0\"></span>ted to cer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain other t<span class=\"_ _0\"></span>ranche<span class=\"_ _0\"></span>s of deb<span class=\"_ _0\"></span>t. </div><div class=\"gs24b\"><table class=\"s w2c4 h11b\" id=\"_b5315746-dd4c-470e-ab2d-2f74da39ec23\"><tr><td class=\"t m0 x22b hb y31da ff2c fs7 fc4 sc0 ls7 ws1\">The CL<span class=\"_ _0\"></span>Ns in B<span class=\"_ _0\"></span>ond were t<span class=\"_ _0\"></span>herefor<span class=\"_ _0\"></span>e class<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d as fair value t<span class=\"_ _0\"></span>hrough pro<span class=\"_ _0\"></span>fit and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>, with t<span class=\"_ _0\"></span>he trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n value co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red mater<span class=\"_ _0\"></span>ially e<span class=\"_ _0\"></span>qual </td></tr><tr><td class=\"t m0 x22b hb y31db ff2c fs7 fc4 sc0 ls7 ws1\">to<span class=\"_ gs34\"> </span>the fair valu<span class=\"_ _0\"></span>e of the conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oan for ini<span class=\"_ _0\"></span>tial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion. </td></tr><tr><td class=\"t m0 x22b hb y31dc ff2c fs7 fc4 sc0 ls79 ws1\">During t<span class=\"_ _0\"></span>he year th<span class=\"_ _0\"></span>e Group pr<span class=\"_ _0\"></span>ovid<span class=\"_ _0\"></span>ed a \u20ac1<span class=\"_ _3\"></span>.0m<span class=\"_ _0\"></span>/\u00a30.9m brid<span class=\"_ _0\"></span>ging lo<span class=\"_ _0\"></span>an (\u2018202<span class=\"_ _3\"></span>4 bridgin<span class=\"_ _0\"></span>g loan\u2019) to B<span class=\"_ _0\"></span>ond to ex<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>nd the tim<span class=\"_ _0\"></span>e availab<span class=\"_ _0\"></span>le for Bo<span class=\"_ _0\"></span>nd to find<span class=\"_ _0\"></span> </td></tr><tr><td class=\"t m0 x22b hb y31dd ff2c fs7 fc4 sc0 ls12 ws7a\">additional<span class=\"_ _3\"></span> fundin<span class=\"_ _3\"></span>g from<span class=\"_ _3\"></span> new in<span class=\"_ _3\"></span>vestors.<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y31de ff2c fs7 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow the fair va<span class=\"_ _0\"></span>lue of the CL<span class=\"_ _0\"></span>Ns and t<span class=\"_ _0\"></span>he 2024 bridging l<span class=\"_ _0\"></span>oan have b<span class=\"_ _0\"></span>een re<span class=\"_ _0\"></span>duced re<span class=\"_ _0\"></span>sulting in a l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.9m being re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed </td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs24c\">in the yea<span class=\"_ _0\"></span>r (F<span class=\"_ _0\"></span>Y 2023: no gain or l<span class=\"_ _0\"></span>oss). </div><div class=\"t m0 h9 ff31 fs7 fc4 sc0 ls7 ws1 gs24d\">F<span class=\"_ _0\"></span>Y 202<span class=\"_ _3\"></span>4 impair<span class=\"_ _0\"></span>ment of inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in asso<span class=\"_ _0\"></span>ciate and fai<span class=\"_ _0\"></span>r value l<span class=\"_ _0\"></span>oss on l<span class=\"_ _0\"></span>oans due f<span class=\"_ _0\"></span>rom Bo<span class=\"_ _0\"></span>nd </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs24e\">At previo<span class=\"_ _0\"></span>us repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting date<span class=\"_ _0\"></span>s, in th<span class=\"_ _0\"></span>e abse<span class=\"_ _0\"></span>nce of an arm\u2019s leng<span class=\"_ _0\"></span>th trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n in the e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y, the asse<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent of car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying v<span class=\"_ _0\"></span>alue of th<span class=\"_ _0\"></span>e Bond as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs24f\">was bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he future fo<span class=\"_ _0\"></span>reca<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e busine<span class=\"_ _0\"></span>ss, w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e appli<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on of a numb<span class=\"_ _0\"></span>er of sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s to provi<span class=\"_ _0\"></span>de a rang<span class=\"_ _0\"></span>e of potenti<span class=\"_ _0\"></span>al outcom<span class=\"_ _0\"></span>es </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs250\">which w<span class=\"_ _0\"></span>ere use<span class=\"_ _0\"></span>d to both a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ss for in<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>tors of im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent of inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>te and to dete<span class=\"_ _0\"></span>rmine t<span class=\"_ _0\"></span>he range o<span class=\"_ _0\"></span>f fair values fo<span class=\"_ _0\"></span>r the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs251\">CLNs<span class=\"_ _0\"></span>. In mak<span class=\"_ _0\"></span>ing this as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent, th<span class=\"_ _0\"></span>e progre<span class=\"_ _0\"></span>ss ag<span class=\"_ _0\"></span>ainst e<span class=\"_ _0\"></span>ach of Bo<span class=\"_ _0\"></span>nd\u2019s key miles<span class=\"_ _0\"></span>tones<span class=\"_ _0\"></span>, require<span class=\"_ _0\"></span>d for it<span class=\"_ _0\"></span>s future succe<span class=\"_ _0\"></span>ss, an<span class=\"_ _0\"></span>d there<span class=\"_ _0\"></span>fore driv<span class=\"_ _0\"></span>ing </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs252\">busine<span class=\"_ _0\"></span>ss valua<span class=\"_ _0\"></span>tion, wa<span class=\"_ _0\"></span>s also co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs253\">The t<span class=\"_ _0\"></span>hree key mile<span class=\"_ _0\"></span>ston<span class=\"_ _0\"></span>es, as d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ailed in t<span class=\"_ _0\"></span>he F<span class=\"_ _0\"></span>Y 2023 A<span class=\"_ _0\"></span>nnual Rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t, we<span class=\"_ _0\"></span>re: </div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs254\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs255\">optimi<span class=\"_ _0\"></span>sati<span class=\"_ _0\"></span>on of th<span class=\"_ _0\"></span>e techno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y;</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs256\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs257\">regulato<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roval be<span class=\"_ _0\"></span>ing obt<span class=\"_ _0\"></span>aine<span class=\"_ _0\"></span>d from the re<span class=\"_ _0\"></span>levant m<span class=\"_ _0\"></span>edic<span class=\"_ _0\"></span>al aut<span class=\"_ _0\"></span>hori<span class=\"_ _0\"></span>ty fo<span class=\"_ _0\"></span>r the resu<span class=\"_ _0\"></span>lting pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and succe<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ful comme<span class=\"_ _0\"></span>rcialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n; and </div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs258\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs259\">receip<span class=\"_ _0\"></span>t of addi<span class=\"_ _0\"></span>tional fu<span class=\"_ _0\"></span>nding fro<span class=\"_ _0\"></span>m new inves<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs25a\">Due to the i<span class=\"_ _0\"></span>nherent un<span class=\"_ _0\"></span>cer<span class=\"_ _0\"></span>tai<span class=\"_ _0\"></span>nty of d<span class=\"_ _0\"></span>eliv<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>y of the<span class=\"_ _0\"></span>se mil<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>tones<span class=\"_ _0\"></span>, the valua<span class=\"_ _0\"></span>tion e<span class=\"_ _0\"></span>xercise a<span class=\"_ _0\"></span>t each re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g date requ<span class=\"_ _0\"></span>ired the u<span class=\"_ _0\"></span>se of sign<span class=\"_ _0\"></span>ific<span class=\"_ _0\"></span>ant </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs25b\">judg<span class=\"_ _0\"></span>ement an<span class=\"_ _0\"></span>d est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n and th<span class=\"_ _0\"></span>erefore was c<span class=\"_ _0\"></span>lass<span class=\"_ _0\"></span>ed as a \u2018critic<span class=\"_ _0\"></span>al jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent and us<span class=\"_ _0\"></span>e of est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y\u2019 f<span class=\"_ _0\"></span>rom March 2023. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs25c\">The 2023 A<span class=\"_ _0\"></span>nnual Rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d four valuati<span class=\"_ _0\"></span>on sce<span class=\"_ _0\"></span>nario<span class=\"_ _0\"></span>s ranging fro<span class=\"_ _0\"></span>m scenar<span class=\"_ _0\"></span>io 1<span class=\"_ _3\"></span>, which s<span class=\"_ _0\"></span>aw full de<span class=\"_ _0\"></span>liver<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f the s<span class=\"_ _0\"></span>trateg<span class=\"_ _0\"></span>y and resul<span class=\"_ _0\"></span>ted in </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs25d\">an increa<span class=\"_ _0\"></span>se to the fair va<span class=\"_ _0\"></span>lue of the CL<span class=\"_ _0\"></span>Ns, to s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>o 4, whi<span class=\"_ _0\"></span>ch saw a ful<span class=\"_ _0\"></span>l impair<span class=\"_ _0\"></span>ment of inves<span class=\"_ _0\"></span>tm<span class=\"_ _0\"></span>ent in ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ate and fair valu<span class=\"_ _0\"></span>e reduc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on to </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs25e\">\u00a3nil of the CLN<span class=\"_ _0\"></span>s caus<span class=\"_ _0\"></span>ed ei<span class=\"_ _0\"></span>ther by th<span class=\"_ _0\"></span>e techn<span class=\"_ _0\"></span>olo<span class=\"_ _0\"></span>gy b<span class=\"_ _0\"></span>eing sup<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>ed<span class=\"_ _0\"></span>ed and n<span class=\"_ _0\"></span>ot making it to ma<span class=\"_ _0\"></span>rket or failure to rais<span class=\"_ _0\"></span>e suf<span class=\"_ _0\"></span>ficie<span class=\"_ _0\"></span>nt ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l funding </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs25f\">to sust<span class=\"_ _0\"></span>ain Bon<span class=\"_ _0\"></span>d. All s<span class=\"_ _0\"></span>cenari<span class=\"_ _0\"></span>os requ<span class=\"_ _0\"></span>ired ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>nal fundin<span class=\"_ _0\"></span>g by mid<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2024. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs260\">The f<span class=\"_ _0\"></span>inal \u20ac1<span class=\"_ _3\"></span>.5m/\u00a31<span class=\"_ _5\"></span>.3<span class=\"_ _0\"></span>m of the 2023 CLN from t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p was draw<span class=\"_ _0\"></span>n dow<span class=\"_ _0\"></span>n by Bond b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2023 and F<span class=\"_ _0\"></span>ebr<span class=\"_ _0\"></span>uar<span class=\"_ _0\"></span>y 2024.<span class=\"_ _295\"> </span></div><div class=\"t m6 hb ff2c fs7 fc4 sc0 ls22 ws1 gs261\">Des<span class=\"_ _0\"></span>pite ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vely s<span class=\"_ _0\"></span>eek<span class=\"_ _0\"></span>ing add<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>nal ex<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>nal funding s<span class=\"_ _0\"></span>ince Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2023, Bond w<span class=\"_ _0\"></span>as unsucces<span class=\"_ _0\"></span>sful i<span class=\"_ _0\"></span>n identi<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ying ne<span class=\"_ _0\"></span>w inves<span class=\"_ _0\"></span>tors<span class=\"_ _0\"></span>. Consequ<span class=\"_ _0\"></span>ently, a reques<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span> </div><div class=\"t m6 hb ff2c fs7 fc4 sc0 ls22 ws1 gs4d\">was mad<span class=\"_ _0\"></span>e in Fe<span class=\"_ _0\"></span>bruar<span class=\"_ _0\"></span>y 2024 to exis<span class=\"_ _0\"></span>ting shar<span class=\"_ _0\"></span>ehol<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>s for a bri<span class=\"_ _0\"></span>dging l<span class=\"_ _0\"></span>oan to prov<span class=\"_ _0\"></span>ide an a<span class=\"_ _0\"></span>ddit<span class=\"_ _0\"></span>ional p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d of hea<span class=\"_ _0\"></span>droo<span class=\"_ _0\"></span>m to find new i<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ment.<span class=\"_ _0\"></span> </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs262\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex was t<span class=\"_ _0\"></span>he onl<span class=\"_ _0\"></span>y investo<span class=\"_ _0\"></span>r to provid<span class=\"_ _0\"></span>e this fun<span class=\"_ _0\"></span>ding, wi<span class=\"_ _0\"></span>th a brid<span class=\"_ _0\"></span>ging lo<span class=\"_ _0\"></span>an of up to \u20ac<span class=\"_ _0\"></span>2.5m, drawab<span class=\"_ _0\"></span>le onl<span class=\"_ _0\"></span>y as requi<span class=\"_ _0\"></span>red and as<span class=\"_ _0\"></span>suming p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ss </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs263\">was be<span class=\"_ _0\"></span>ing mad<span class=\"_ _0\"></span>e to fur<span class=\"_ _0\"></span>ther re<span class=\"_ _0\"></span>duce cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and s<span class=\"_ _0\"></span>ecure th<span class=\"_ _0\"></span>e require<span class=\"_ _0\"></span>d funding a<span class=\"_ _0\"></span>nd hol<span class=\"_ _0\"></span>ding prefer<span class=\"_ _0\"></span>ence over al<span class=\"_ _0\"></span>l exis<span class=\"_ _0\"></span>ting B<span class=\"_ _0\"></span>ond de<span class=\"_ _0\"></span>bt. \u20ac1<span class=\"_ _3\"></span>.0m<span class=\"_ _0\"></span>/\u00a30.9m </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs264\">of the 2024 bridging l<span class=\"_ _0\"></span>oan wa<span class=\"_ _0\"></span>s drawn d<span class=\"_ _0\"></span>own in A<span class=\"_ _0\"></span>pril 2024. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs265\">Wit<span class=\"_ _0\"></span>h no ex<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>nal fundin<span class=\"_ _0\"></span>g raise<span class=\"_ _0\"></span>d, and slow<span class=\"_ _0\"></span>er than pl<span class=\"_ _0\"></span>anned p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ssio<span class=\"_ _0\"></span>n in obt<span class=\"_ _0\"></span>aining re<span class=\"_ _0\"></span>gulator<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>pproval, t<span class=\"_ _0\"></span>he Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red that th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs266\">fac<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd circums<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ces availab<span class=\"_ _0\"></span>le prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tive e<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ence that a l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>vent ex<span class=\"_ _0\"></span>iste<span class=\"_ _0\"></span>d. A full impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt of invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate and fair </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs53\">value lo<span class=\"_ _0\"></span>ss o<span class=\"_ _0\"></span>n loans d<span class=\"_ _0\"></span>ue from B<span class=\"_ _0\"></span>ond tota<span class=\"_ _0\"></span>lling \u00a320.<span class=\"_ _5\"></span>1m combined wa<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d at 31 March 202<span class=\"_ _3\"></span>4.<span class=\"_ _295\"> </span></div>In late May 2024, the las<span class=\"_ _0\"></span>t pote<span class=\"_ _0\"></span>ntial inves<span class=\"_ _0\"></span>tor de<span class=\"_ _0\"></span>cline<span class=\"_ _0\"></span>d to invest<span class=\"_ _0\"></span>. At this poi<span class=\"_ _0\"></span>nt, wit<span class=\"_ _0\"></span>h no cred<span class=\"_ _0\"></span>ible inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent opt<span class=\"_ _0\"></span>ions rema<span class=\"_ _0\"></span>ining, V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex deter<span class=\"_ _0\"></span>mine<span class=\"_ _0\"></span>d the likeliho<span class=\"_ _0\"></span>od of s<span class=\"_ _0\"></span>ecurin<span class=\"_ _0\"></span>g new ex<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>rnal fund<span class=\"_ _0\"></span>ing was lo<span class=\"_ _0\"></span>w and the<span class=\"_ _0\"></span>refore the m<span class=\"_ _0\"></span>iles<span class=\"_ _0\"></span>tone<span class=\"_ _0\"></span>s would n<span class=\"_ _0\"></span>ot be me<span class=\"_ _0\"></span>t. According<span class=\"_ _0\"></span>ly, the<span class=\"_ gs34\"> </span>Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s dec<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d no fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r funding w<span class=\"_ _0\"></span>ould be m<span class=\"_ _0\"></span>ade ava<span class=\"_ _0\"></span>ilable to B<span class=\"_ _0\"></span>ond und<span class=\"_ _0\"></span>er the 2024 bridg<span class=\"_ _0\"></span>ing loa<span class=\"_ _0\"></span>n. Subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly the t<span class=\"_ _0\"></span>rade an<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s of Bond w<span class=\"_ _0\"></span>ere so<span class=\"_ _0\"></span>ld for a no<span class=\"_ _0\"></span>minal value, le<span class=\"_ _0\"></span>aving all a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s owe<span class=\"_ _0\"></span>d to Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex st<span class=\"_ _0\"></span>ill out<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tand<span class=\"_ _0\"></span>ing. Th<span class=\"_ _0\"></span>e terms of sal<span class=\"_ _0\"></span>e of the tra<span class=\"_ _0\"></span>de and a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts b<span class=\"_ _0\"></span>y Bond in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s a clause e<span class=\"_ _0\"></span>ntitling ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting Bo<span class=\"_ _0\"></span>nd de<span class=\"_ _0\"></span>bt hold<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s, inclu<span class=\"_ _0\"></span>ding V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex<span class=\"_ _0\"></span>, to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate in any upsid<span class=\"_ _0\"></span>e of a subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt sal<span class=\"_ _0\"></span>e of the busi<span class=\"_ _0\"></span>nes<span class=\"_ _0\"></span>s with<span class=\"_ _0\"></span>in the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t five yea<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>. Due to the h<span class=\"_ _0\"></span>igh leve<span class=\"_ _0\"></span>l of uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y aroun<span class=\"_ _0\"></span>d any future s<span class=\"_ _0\"></span>ale, no valu<span class=\"_ _0\"></span>e has be<span class=\"_ _0\"></span>en at<span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>uted to thi<span class=\"_ _0\"></span>s provisi<span class=\"_ _0\"></span>on. On 30 O<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 2024 Bond was liqui<span class=\"_ _0\"></span>dated. F<span class=\"_ _0\"></span>ollo<span class=\"_ _0\"></span>wing tha<span class=\"_ _0\"></span>t liquida<span class=\"_ _0\"></span>tion t<span class=\"_ _0\"></span>here is no c<span class=\"_ _0\"></span>hance of the G<span class=\"_ _0\"></span>roup reco<span class=\"_ _0\"></span>vering any<span class=\"_ gs34\"> </span>valu<span class=\"_ _0\"></span>e from th<span class=\"_ _0\"></span>e invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate, CLN<span class=\"_ _0\"></span>s and 2024 bridging l<span class=\"_ _0\"></span>oan. T<span class=\"_ _0\"></span>herefore, th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying valu<span class=\"_ _0\"></span>e of the B<span class=\"_ _0\"></span>ond as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s at 3<span class=\"_ _0\"></span>0<span class=\"_ gs34\"> </span>Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r<span class=\"_ gs34\"> </span>202<span class=\"_ _3\"></span>4 is \u00a3nil and the valua<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he Bon<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is no lo<span class=\"_ _0\"></span>nger co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red an are<span class=\"_ _0\"></span>a requirin<span class=\"_ _0\"></span>g \u2018<span class=\"_ _3\"></span>criti<span class=\"_ _0\"></span>cal ju<span class=\"_ _0\"></span>dgem<span class=\"_ _0\"></span>ent and us<span class=\"_ _0\"></span>e of<span class=\"_ gs34\"> </span>es<span class=\"_ _0\"></span>timati<span class=\"_ _0\"></span>on uncer<span class=\"_ _1\"></span>tainty<span class=\"_ _0\"></span>\u2019<span class=\"_ _3\"></span>. The tot<span class=\"_ _0\"></span>al charg<span class=\"_ _0\"></span>e reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in the ye<span class=\"_ _0\"></span>ar is \u00a321<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m, include<span class=\"_ _0\"></span>d in \u2018Re<span class=\"_ _0\"></span>sult of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate\u2019 in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment, co<span class=\"_ _0\"></span>mprisi<span class=\"_ _0\"></span>ng the imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent of invest<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate of<span class=\"_ gs34\"> </span>\u00a39.<span class=\"_ _5\"></span>1m, f<span class=\"_ _3\"></span>air value l<span class=\"_ _0\"></span>oss o<span class=\"_ _0\"></span>n the CLN<span class=\"_ _0\"></span>s of \u00a31<span class=\"_ _1e\"></span>1.<span class=\"_ _3\"></span>0m an<span class=\"_ _0\"></span>d 202<span class=\"_ _3\"></span>4 bridg<span class=\"_ _0\"></span>ing loa<span class=\"_ _0\"></span>n of \u00a30.9m and \u00a30.2m of lega<span class=\"_ _0\"></span>l fees<span class=\"_ _0\"></span>. This ha<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>en clas<span class=\"_ _0\"></span>sifie<span class=\"_ _0\"></span>d as<span class=\"_ gs34\"> </span>an<span class=\"_ gs34\"> </span>e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal<span class=\"_ gs34\"> </span>cos<span class=\"_ _0\"></span>t in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent. T<span class=\"_ _0\"></span>he impa<span class=\"_ _0\"></span>irment of inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate is no<span class=\"_ _0\"></span>n-t<span class=\"_ _0\"></span>ax d<span class=\"_ _0\"></span>edu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ible.<span class=\"_ _295\"> </span>Company<span class=\"_ _295\"> </span><table class=\"s w2c5 h11c\" id=\"_c11afcae-c9c8-4f25-85b5-0939e62e6971\"><tr><td></td><td class=\"t m0 x692 h38 y31df ff2c fs17 fc4 sc0 ls140 ws14e\">Investm<span class=\"_ _0\"></span>ent in<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x693 h38 y31e0 ff2c fs17 fc4 sc0 ls93 ws8f\">subsidiaries<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x202 h38 y31e1 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y31e2 ff2a fs7 fc0 sc0 ls7 ws1\">Co<span class=\"_ _0\"></span>st an<span class=\"_ _0\"></span>d ca<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>yi<span class=\"_ _0\"></span>ng val<span class=\"_ _0\"></span>ue<span class=\"_ _295\"> </span></td><td></td></tr><tr><td class=\"c n x1c2 y2fb2 w2c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2023 and at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024<span class=\"_ _295\"> </span></div></td><td class=\"c n x694 y2fb2 w2c7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">131<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td></tr></table>The Comp<span class=\"_ _0\"></span>any has consid<span class=\"_ _0\"></span>ered im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent of it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in subsid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s with t<span class=\"_ _0\"></span>his includ<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unts re<span class=\"_ _0\"></span>ceiv<span class=\"_ _0\"></span>able fro<span class=\"_ _0\"></span>m thos<span class=\"_ _0\"></span>e subsi<span class=\"_ _0\"></span>diari<span class=\"_ _0\"></span>es. The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s of the im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s des<span class=\"_ _0\"></span>crib<span class=\"_ _0\"></span>ed in note 10 have bee<span class=\"_ _0\"></span>n use<span class=\"_ _0\"></span>d in this consi<span class=\"_ _0\"></span>derati<span class=\"_ _0\"></span>on. Gi<span class=\"_ _0\"></span>ven the re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s of tho<span class=\"_ _0\"></span>se tes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s, the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s do not co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>r that the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value o<span class=\"_ _0\"></span>f the Company<span class=\"_ _0\"></span>\u2019s investme<span class=\"_ _0\"></span>nt in subsid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s has be<span class=\"_ _0\"></span>en imp<span class=\"_ _0\"></span>aired.<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing is a full lis<span class=\"_ _0\"></span>t of the Company<span class=\"_ _0\"></span>\u2019s interest<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span><table class=\"s w2c8 h11d\" id=\"_2eec663d-f8d5-4283-91b2-2cf70d3c9526\"><tr><td></td><td class=\"c n x695 y31e3 w2c9 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls53 ws97\">Compan<span class=\"_ _3\"></span>y number<span class=\"_ _295\"> </span></div></td><td class=\"c n x696 y31e3 w2ca hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls40 ws3c\">Company status<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x697 y31e3 w2cb hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">R<span class=\"_ _0\"></span>egi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>red o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fice a<span class=\"_ _0\"></span>ddre<span class=\"_ _0\"></span>ss<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x203 h9 y31e4 ff2a fs7 fc0 sc0 ls7 ws1\">Wh<span class=\"_ _0\"></span>olly ow<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>d sub<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>dia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>kin<span class=\"_ _0\"></span>gs </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31e6 w2cc h11e\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex Manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turing L<span class=\"_ _0\"></span>imited</div><div class=\"t m0 x698 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"c n x699 y31e6 w2cd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">28<span class=\"_ _1\"></span>45<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>18<span class=\"_ _295\"> </span></div></td><td class=\"c n x69a y31e6 w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>radin<span class=\"_ _3\"></span>g entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x69b y31e6 w2cf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Vic<span class=\"_ _0\"></span>trex T<span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>chnology Cen<span class=\"_ _3\"></span>tre,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x69c hc y31e7 ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x670 hb y31e8 ff2c fs7 fc4 sc0 ls27 ws23\">Hillhous<span class=\"_ _0\"></span>e Internat<span class=\"_ _0\"></span>ional,<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y31e9 ff2c fs7 fc4 sc0 lsbb ws13d\">Inv<span class=\"_ _0\"></span>ibi<span class=\"_ _0\"></span>o Li<span class=\"_ _0\"></span>mite<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></td><td class=\"c n x69d y31ea w2d0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1bc ws45\">4088050<span class=\"_ _295\"> </span></div></td><td class=\"c n x69e y31ea w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>rading e<span class=\"_ _3\"></span>ntity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x69f hb y31eb ff2c fs7 fc4 sc0 ls7c ws7a\">Thornton C<span class=\"_ _3\"></span>lev<span class=\"_ _3\"></span>eleys,<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31ec w2d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Invib<span class=\"_ _0\"></span>io Kn<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>s Limite<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a0 y31ec w2d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">814<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a1 y31ec w2d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading enti<span class=\"_ _3\"></span>ty<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"t m0 x6a2 hb y31ed ff2c fs7 fc4 sc0 ls7 ws1\">L<span class=\"_ _0\"></span>anca<span class=\"_ _0\"></span>shire F<span class=\"_ _0\"></span>Y<span class=\"_ _0\"></span>5 4Q<span class=\"_ _0\"></span>D, UK<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31ee w2d4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls12 ws35\">Invib<span class=\"_ _0\"></span>io De<span class=\"_ _0\"></span>vice Compo<span class=\"_ _0\"></span>nent Manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turing L<span class=\"_ _0\"></span>imited<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a3 y31ee w2d5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">8<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>12<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a4 y31ee w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31ef w2d6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7b ws14a\">Juvo<span class=\"_ _0\"></span>ra Lim<span class=\"_ _0\"></span>ited<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a5 y31ef w2d7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">814<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a6 y31ef w2d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>rading en<span class=\"_ _3\"></span>tity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f0 w2d9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">Zyex Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a7 y31f0 w2da hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">2<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6a8 y31f0 w2db hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7c ws7a\">Dorma<span class=\"_ _3\"></span>nt<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31f1 w2dc h100\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex US<span class=\"_ _0\"></span>A Hol<span class=\"_ _0\"></span>dings I<span class=\"_ _0\"></span>nc.</div><div class=\"t m0 x6a9 hc y301e ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td></td><td class=\"t m0 x6aa hb y31f2 ff2c fs7 fc4 sc0 ls27 ws23\">Interm<span class=\"_ _0\"></span>ediate </td><td></td><td class=\"c n x6ab y31f1 w2dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">30<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6ac y31f1 w2de hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Conshoho<span class=\"_ _0\"></span>cken State Roa<span class=\"_ _0\"></span>d, Suite 1<span class=\"_ _3\"></span>20,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x6ad hb y31f3 ff2c fs7 fc4 sc0 ls52 ws6\">holding company<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x6ae hb y31f3 ff2c fs7 fc4 sc0 ls7 ws1\">West Consho<span class=\"_ _0\"></span>hocken, PA 1<span class=\"_ _5\"></span>9<span class=\"_ _0\"></span>428, US<span class=\"_ _0\"></span>A </td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f4 w2df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex US<span class=\"_ _0\"></span>A Inc.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6af y31f4 w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f5 w2e1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls25 ws21\">Invib<span class=\"_ _3\"></span>io Inc<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b0 y31f5 w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31f6 w2e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Invib<span class=\"_ _0\"></span>io De<span class=\"_ _0\"></span>vice Compo<span class=\"_ _0\"></span>nent<span class=\"_ _0\"></span>s Manu<span class=\"_ _0\"></span>factu<span class=\"_ _0\"></span>ring In<span class=\"_ _0\"></span>c.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b1 y31f6 w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31f7 w2e3 h100\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Vic<span class=\"_ _0\"></span>trex Eu<span class=\"_ _3\"></span>ropa GmbH</div><div class=\"t m0 x6b2 hc y301e ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b3 y31f7 w2e4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rading entit<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b4 y31f7 w2e5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">L<span class=\"_ _0\"></span>anggas<span class=\"_ _0\"></span>se 16,<span class=\"_ _295\"> </span></div></td><td class=\"c n x6b5 y31f7 w2e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">657<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6b6 y31f7 w2e7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">H<span class=\"_ _0\"></span>ofhe<span class=\"_ _0\"></span>im, Ger<span class=\"_ _0\"></span>many<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c x1c2 y31f8 w2e8 h11e\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Vic<span class=\"_ _0\"></span>trex Japan, Inc.</div><div class=\"t m0 x6b7 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6b3 y31f8 w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x6b8 y31f8 w2e9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Mit<span class=\"_ _0\"></span>a Kokusai Bu<span class=\"_ _0\"></span>ilding A<span class=\"_ _0\"></span>nnex<span class=\"_ _0\"></span>, 1-4<span class=\"_ _1\"></span>-<span class=\"_ _3\"></span>28 Mita,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6b9 hb y31f9 ff2c fs7 fc4 sc0 ls7 ws1\">Minato<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>ku, T<span class=\"_ _3\"></span>okyo 108<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>073, Japan<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y31fa ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex Hig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance Mate<span class=\"_ _0\"></span>rials (Shang<span class=\"_ _0\"></span>hai) </td><td></td><td class=\"c n x6ba y31fb w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>rading en<span class=\"_ _3\"></span>tity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x6bb y31fb w2ea hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>trex A<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>ian Inno<span class=\"_ _0\"></span>vation &amp; Technol<span class=\"_ _0\"></span>ogy Centre,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y31fc ff2c fs7 fc4 sc0 ls29 ws25\">Co.<span class=\"_ _3\"></span>, Ltd<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6bc hb y31fc ff2c fs7 fc4 sc0 ls7 ws1\">Par<span class=\"_ _0\"></span>t B Buildi<span class=\"_ _0\"></span>ng G, No. 168<span class=\"_ _0\"></span>8, Zhuan<span class=\"_ _0\"></span>xing R<span class=\"_ _0\"></span>oad, </td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6bd hb y31fd ff2c fs7 fc4 sc0 ls52 ws6\">Xinzhuang Industr<span class=\"_ _0\"></span>y Park, Shanghai 20<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>08, China<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31fe w2eb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Invib<span class=\"_ _0\"></span>io (Be<span class=\"_ _0\"></span>ijing) T<span class=\"_ _3\"></span>rading Co., Limited<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6be y31fe w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6bf y31fe w2ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Roo<span class=\"_ _0\"></span>m<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c0 y31fe w2ed hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>08<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6c1 y31fe w2ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">, Building 7<span class=\"_ _5\"></span>, S<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>nd L<span class=\"_ _0\"></span>ane 5, Th<span class=\"_ _0\"></span>e Sou<span class=\"_ _0\"></span>th of<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x491 hb y31ff ff2c fs7 fc4 sc0 ls7 ws1\">Xian<span class=\"_ _0\"></span>g Jun, Chao Y<span class=\"_ _3\"></span>ang Dist<span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>t, B<span class=\"_ _0\"></span>eijing 100<span class=\"_ _0\"></span>020, China<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30ed w2ef hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Kle<span class=\"_ _0\"></span>iss G<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>s, Inc<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6c2 y30ed w2e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c3 y30ed w2dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">39<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x6c4 y30ed w2f0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Indus<span class=\"_ _0\"></span>tria<span class=\"_ _0\"></span>l Avenue, Grant<span class=\"_ _0\"></span>sburg, W<span class=\"_ _0\"></span>I 5<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0, USA<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3200 w2f1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>xV Aero<span class=\"_ _0\"></span>space Comp<span class=\"_ _0\"></span>osite<span class=\"_ _0\"></span>s LLC<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6c5 y3200 w2f2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x6c6 y3200 w2f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">55 Broadcom<span class=\"_ _0\"></span>mon Ro<span class=\"_ _0\"></span>ad, Bris<span class=\"_ _0\"></span>tol,<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x6c7 y3201 w2f4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">RI<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c8 y3201 w2f5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0280<span class=\"_ _295\"> </span></div></td><td class=\"c n x6c9 y3201 w2f6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">9, USA<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3202 w2f7 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex Ho<span class=\"_ _0\"></span>ng Kong L<span class=\"_ _0\"></span>imited<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6ca y3202 w2e0 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _5\"></span>rading entity<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td class=\"c n x6cb y3202 w2f8 hfa\"><div class=\"t m0 x1c1 hb y30f3 ff2c fs7 fc4 sc0 ls7 ws1\">Leve<span class=\"_ _0\"></span>l 54, H<span class=\"_ _0\"></span>op<span class=\"_ _0\"></span>ewell Centre 183,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6cc hb y3203 ff2c fs7 fc4 sc0 ls7 ws1\">Que<span class=\"_ _0\"></span>en\u2019s Road Eas<span class=\"_ _0\"></span>t, H<span class=\"_ _0\"></span>ong Kong<span class=\"_ _295\"> </span></td></tr></table><div class=\"gs1ae\"><table class=\"s w2f9 h11f\" id=\"_bbddaa0a-64e8-4278-a280-b19102e86d8b\"><tr><td></td><td class=\"c n x695 y3204 w2c9 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">Compan<span class=\"_ _3\"></span>y number<span class=\"_ _295\"> </span></div></td><td class=\"c n x696 y3204 w2ca hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls40 ws3c\">Company status<span class=\"_ _295\"> </span></div></td><td class=\"c n x697 y3204 w2cb hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">R<span class=\"_ _0\"></span>egi<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>red o<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fice a<span class=\"_ _0\"></span>ddre<span class=\"_ _0\"></span>ss<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y3205 ff2a fs7 fc0 sc0 ls25 ws21\">Subsidiary undert<span class=\"_ _0\"></span>aking with<span class=\"_ _3\"></span> non-<span class=\"_ _0\"></span>controlling<span class=\"_ _3\"></span> interests </td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b hb y3206 ff2c fs7 fc4 sc0 ls7 ws1\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex (Panji<span class=\"_ _0\"></span>n) High Per<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ance Mate<span class=\"_ _0\"></span>rials </td><td></td><td class=\"c n x6cd y31be w2ce hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ce y31be w2fa hfa\"><div class=\"t m0 x1c1 hb y2f80 ff2c fs7 fc4 sc0 ls7 ws1\">Ro<span class=\"_ _0\"></span>om 501\u201323, T<span class=\"_ _5\"></span>e<span class=\"_ _0\"></span>chno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y Mansi<span class=\"_ _0\"></span>on, Qin<span class=\"_ _0\"></span>gyu Ro<span class=\"_ _0\"></span>ad<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c x1c2 y3207 w2fb h120\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls29 ws25\">Co.<span class=\"_ _3\"></span>, Ltd</div><div class=\"t m0 x6cf hc y301e ff2c fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"t m0 x564 hb y3208 ff2c fs7 fc4 sc0 ls7 ws1\">Eas<span class=\"_ _0\"></span>t, Zhi<span class=\"_ _0\"></span>fang Street N<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>th, L<span class=\"_ _0\"></span>iaod<span class=\"_ _0\"></span>ong Bay N<span class=\"_ _0\"></span>ew </td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6d0 hb y3209 ff2c fs7 fc4 sc0 ls7 ws1\">Dis<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>t, Pa<span class=\"_ _0\"></span>njin, Lia<span class=\"_ _0\"></span>oning P<span class=\"_ _0\"></span>rovince, China<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y320a ff2a fs7 fc0 sc0 ls13 wsd\">Asso<span class=\"_ _0\"></span>ciate<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y320b w2fc h121\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bond 3<span class=\"_ _0\"></span>D High P<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce T<span class=\"_ _3\"></span>echnol<span class=\"_ _0\"></span>og<span class=\"_ _0\"></span>y BV</div><div class=\"t m0 x6d1 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">3<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x6cd y320b w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d2 y320b w2fd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ins<span class=\"_ _0\"></span>titutenw<span class=\"_ _0\"></span>eg 50, 752<span class=\"_ _3\"></span>1 PK,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6d3 hb y320c ff2c fs7 fc4 sc0 ls10 wsa\">Enschede<span class=\"_ _3\"></span>, Netherlands<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y320d ff2a fs7 fc0 sc0 ls25 ws21\">Joint opera<span class=\"_ _3\"></span>tion<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c x1c2 y320e w2fe h121\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls82 wsb2\">Agho<span class=\"_ _0\"></span>co 1<span class=\"_ _3\"></span>491 Limite<span class=\"_ _0\"></span>d</div><div class=\"t m0 x6d4 hc y31e5 ff2c fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d5 y320e w2ff hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls13f ws14d\">10<span class=\"_ _1\"></span>52<span class=\"_ _1\"></span>374<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d6 y320e w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d7 y320e w300 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Vi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>rex T<span class=\"_ _3\"></span>echno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y Centre, Hillhouse Inter<span class=\"_ _0\"></span>nationa<span class=\"_ _0\"></span>l,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x560 hb y320f ff2c fs7 fc4 sc0 ls7 ws1\">Tho<span class=\"_ _0\"></span>rnton Clevel<span class=\"_ _0\"></span>eys<span class=\"_ _0\"></span>, La<span class=\"_ _0\"></span>ncas<span class=\"_ _0\"></span>hire F<span class=\"_ _0\"></span>Y<span class=\"_ _0\"></span>5 4Q<span class=\"_ _0\"></span>D, UK<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h9 y3210 ff2a fs7 fc0 sc0 ls17 ws11\">Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3202 w2c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sur<span class=\"_ _0\"></span>face Gen<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n Limi<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d8 y3202 w301 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls14 wse\">43<span class=\"_ _0\"></span>793<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6d9 y3202 w2ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>radi<span class=\"_ _3\"></span>ng entity<span class=\"_ _295\"> </span></div></td><td class=\"c n x6da y3202 w302 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7 Brackenbur<span class=\"_ _0\"></span>y Cour<span class=\"_ _0\"></span>t, Lynd<span class=\"_ _0\"></span>on Ba<span class=\"_ _0\"></span>rns,<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x6db hb y3211 ff2c fs7 fc4 sc0 ls7 ws1\">Edith Wes<span class=\"_ _0\"></span>ton Roa<span class=\"_ _0\"></span>d, Lyndon, Oa<span class=\"_ _0\"></span>kham L<span class=\"_ _0\"></span>E<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>5 8<span class=\"_ _0\"></span>T<span class=\"_ _1\"></span>W<span class=\"_ _5\"></span>, U<span class=\"_ _0\"></span>K<span class=\"_ _295\"> </span></td></tr></table></div><div class=\"t m0 hd ff2c fs6 fc4 sc0 ls7 ws1 gs27d\">1 <span class=\"_ _53\"> </span>D<span class=\"_ _0\"></span>ire<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ly h<span class=\"_ _0\"></span>eld by V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ex pl<span class=\"_ _0\"></span>c.<span class=\"_ _295\"> </span></div><div class=\"t m0 hd ff2c fs6 fc4 sc0 ls7 ws1 gs27e\">2 <span class=\"_ _53\"> </span> <span class=\"_ _6\"></span>Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex (P<span class=\"_ _0\"></span>anjin) Hi<span class=\"_ _0\"></span>gh Pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce M<span class=\"_ _0\"></span>ateri<span class=\"_ _0\"></span>als Co., Ltd chang<span class=\"_ _0\"></span>ed it<span class=\"_ _0\"></span>s na<span class=\"_ _0\"></span>me du<span class=\"_ _0\"></span>ring F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024; it was for<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>ly kn<span class=\"_ _0\"></span>own a<span class=\"_ _0\"></span>s Panj<span class=\"_ _0\"></span>in V<span class=\"_ _0\"></span>Y<span class=\"_ _1\"></span>X High Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>nce Ma<span class=\"_ _0\"></span>teri<span class=\"_ _0\"></span>als </div><div class=\"t m0 hd ff2c fs6 fc4 sc0 ls7 ws1 gs27f\">Co. The co<span class=\"_ _0\"></span>mpany i<span class=\"_ _0\"></span>s als<span class=\"_ _0\"></span>o refer<span class=\"_ _0\"></span>red to a<span class=\"_ _0\"></span>s \u2018<span class=\"_ _0\"></span>VI<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019.<span class=\"_ _295\"> </span></div><div class=\"t m0 hd ff2c fs6 fc4 sc0 ls7 ws1 gs280\">3 <span class=\"_ _53\"> </span>B<span class=\"_ _0\"></span>ond 3<span class=\"_ _0\"></span>D Hig<span class=\"_ _0\"></span>h Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>nce Techno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y BV wa<span class=\"_ _0\"></span>s liqu<span class=\"_ _0\"></span>idate<span class=\"_ _0\"></span>d on 3<span class=\"_ _0\"></span>0 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2024. </div><div class=\"t m0 hd ff2c fs6 fc4 sc0 ls7 ws1 gs281\">4 <span class=\"_ _53\"> </span> <span class=\"_ _6\"></span>On 13 Decemb<span class=\"_ _0\"></span>er 2016, the Gro<span class=\"_ _0\"></span>up, via it<span class=\"_ _0\"></span>s su<span class=\"_ _0\"></span>bsid<span class=\"_ _0\"></span>iar<span class=\"_ _0\"></span>y V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ex Ma<span class=\"_ _0\"></span>nufac<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>ring L<span class=\"_ _0\"></span>imi<span class=\"_ _0\"></span>ted, in<span class=\"_ _0\"></span>cor<span class=\"_ _0\"></span>pora<span class=\"_ _0\"></span>ted Ag<span class=\"_ _0\"></span>ho<span class=\"_ _0\"></span>co 1<span class=\"_ _3\"></span>491 Limi<span class=\"_ _0\"></span>ted w<span class=\"_ _0\"></span>ith AGC Chem<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>ls Euro<span class=\"_ _0\"></span>pe </div><div class=\"t m0 hd ff2c fs6 fc4 sc0 ls7 ws1 gs282\">Lim<span class=\"_ _0\"></span>ited<span class=\"_ _0\"></span>. Agho<span class=\"_ _0\"></span>co 149<span class=\"_ _3\"></span>1 Lim<span class=\"_ _0\"></span>ited i<span class=\"_ _0\"></span>s a joi<span class=\"_ _0\"></span>nt arra<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>ment i<span class=\"_ _0\"></span>n whi<span class=\"_ _0\"></span>ch the G<span class=\"_ _0\"></span>roup h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>s equ<span class=\"_ _0\"></span>al ow<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span>ship a<span class=\"_ _0\"></span>nd ri<span class=\"_ _0\"></span>ght<span class=\"_ _0\"></span>s over t<span class=\"_ _0\"></span>he ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y. The pu<span class=\"_ _0\"></span>rpo<span class=\"_ _0\"></span>se of A<span class=\"_ _0\"></span>gho<span class=\"_ _0\"></span>co 149<span class=\"_ _3\"></span>1 </div><div class=\"t m0 hd ff2c fs6 fc4 sc0 ls7 ws1 gs283\">Lim<span class=\"_ _0\"></span>ited i<span class=\"_ _0\"></span>s to buil<span class=\"_ _0\"></span>d, op<span class=\"_ _0\"></span>erate a<span class=\"_ _0\"></span>nd mai<span class=\"_ _0\"></span>ntai<span class=\"_ _0\"></span>n an el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l subs<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n (cost of c<span class=\"_ _0\"></span>.\u00a33m) for b<span class=\"_ _0\"></span>oth p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>es\u2019 ow<span class=\"_ _0\"></span>n us<span class=\"_ _0\"></span>e to ensu<span class=\"_ _0\"></span>re conti<span class=\"_ _0\"></span>nuit<span class=\"_ _0\"></span>y of e<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ric<span class=\"_ _0\"></span>al su<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>y. </div><div class=\"t m0 hd ff2c fs6 fc4 sc0 ls7 ws1 gs284\">Due<span class=\"_ gs285\"> </span>to<span class=\"_ gs285\"> </span>t<span class=\"_ _0\"></span>he<span class=\"_ gs285\"> </span>ter<span class=\"_ _0\"></span>ms of th<span class=\"_ _0\"></span>e jo<span class=\"_ _0\"></span>int arra<span class=\"_ _0\"></span>nge<span class=\"_ _0\"></span>men<span class=\"_ _0\"></span>t, Agh<span class=\"_ _0\"></span>oco 1491 Limite<span class=\"_ _0\"></span>d me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s the c<span class=\"_ _0\"></span>rite<span class=\"_ _0\"></span>ria to b<span class=\"_ _0\"></span>e acco<span class=\"_ _0\"></span>unted fo<span class=\"_ _0\"></span>r as a jo<span class=\"_ _0\"></span>int op<span class=\"_ _0\"></span>era<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs286\">Annual re<span class=\"_ _0\"></span>por<span class=\"_ _1\"></span>ts and finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are file<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>h Companies H<span class=\"_ _0\"></span>ous<span class=\"_ _0\"></span>e for all UK d<span class=\"_ _0\"></span>orma<span class=\"_ _0\"></span>nt compan<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs287\">All sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies are w<span class=\"_ _0\"></span>holl<span class=\"_ _0\"></span>y own<span class=\"_ _0\"></span>ed, wi<span class=\"_ _0\"></span>th the e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>n of Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>trex (Pa<span class=\"_ _0\"></span>njin) High Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance Ma<span class=\"_ _0\"></span>terials Co., Ltd (<span class=\"_ _3\"></span>\u2018V<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>PL<span class=\"_ _3\"></span>\u2019), and are involve<span class=\"_ _0\"></span>d in </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs288\">the<span class=\"_ gs34\"> </span>pr<span class=\"_ _0\"></span>incipal a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s of the Grou<span class=\"_ _0\"></span>p.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs289\">In the o<span class=\"_ _0\"></span>pini<span class=\"_ _0\"></span>on of the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s the re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le amo<span class=\"_ _0\"></span>unt of inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in and a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s du<span class=\"_ _0\"></span>e from the Compa<span class=\"_ _0\"></span>ny\u2019s subsidia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs28a\">are<span class=\"_ gs34\"> </span>at lea<span class=\"_ _0\"></span>st th<span class=\"_ _0\"></span>e carr<span class=\"_ _1\"></span>ying value at w<span class=\"_ _0\"></span>hich the<span class=\"_ _0\"></span>y are st<span class=\"_ _0\"></span>ated in t<span class=\"_ _0\"></span>he balan<span class=\"_ _0\"></span>ce shee<span class=\"_ _0\"></span>t.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInterestsInOtherEntitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-566": {
   "value": "Basis of consolida<span class=\"_ _3\"></span>tion<span class=\"_ _295\"> </span>Subsidiaries<span class=\"_ _295\"> </span>Subsidi<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span>s are entit<span class=\"_ _0\"></span>ies cont<span class=\"_ _0\"></span>rolle<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up. The G<span class=\"_ _0\"></span>roup contro<span class=\"_ _0\"></span>ls an enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y when i<span class=\"_ _0\"></span>t is ex<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>ed to, or has ri<span class=\"_ _0\"></span>ghts to, var<span class=\"_ _0\"></span>iable re<span class=\"_ _0\"></span>turns from it<span class=\"_ _0\"></span>s invol<span class=\"_ _0\"></span>veme<span class=\"_ _0\"></span>nt with t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee and c<span class=\"_ _0\"></span>an af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>ose re<span class=\"_ _0\"></span>turns thro<span class=\"_ _0\"></span>ugh it<span class=\"_ _0\"></span>s po<span class=\"_ _0\"></span>wer over t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee. Thi<span class=\"_ _0\"></span>s can b<span class=\"_ _0\"></span>e deter<span class=\"_ _0\"></span>mine<span class=\"_ _0\"></span>d eithe<span class=\"_ _0\"></span>r by<span class=\"_ gs34\"> </span>the Gro<span class=\"_ _0\"></span>up\u2019s owner<span class=\"_ _0\"></span>ship pe<span class=\"_ _0\"></span>rcentag<span class=\"_ _0\"></span>e or by th<span class=\"_ _0\"></span>e terms of t<span class=\"_ _0\"></span>he shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er agre<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Whe<span class=\"_ _0\"></span>re there i<span class=\"_ _0\"></span>s dee<span class=\"_ _0\"></span>med to b<span class=\"_ _0\"></span>e an abili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y to affe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t the<span class=\"_ gs34\"> </span>retur<span class=\"_ _0\"></span>n, inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s are co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fro<span class=\"_ _0\"></span>m the date th<span class=\"_ _0\"></span>at abilit<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>mmence<span class=\"_ _0\"></span>s until th<span class=\"_ _0\"></span>e date that it ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s. The a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion me<span class=\"_ _0\"></span>tho<span class=\"_ _0\"></span>d is use<span class=\"_ _0\"></span>d to account for busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinat<span class=\"_ _0\"></span>ions. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on date fair value of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n trans<span class=\"_ _0\"></span>ferred, t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt of any non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s in the a<span class=\"_ _0\"></span>cquiree a<span class=\"_ _0\"></span>nd the ne<span class=\"_ _0\"></span>t of the acq<span class=\"_ _0\"></span>uisiti<span class=\"_ _0\"></span>on date fair values o<span class=\"_ _0\"></span>f the id<span class=\"_ _0\"></span>entifia<span class=\"_ _0\"></span>ble as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>cquired, in<span class=\"_ _0\"></span>cluding int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>les, a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s assum<span class=\"_ _0\"></span>ed, inclu<span class=\"_ _0\"></span>ding contin<span class=\"_ _0\"></span>gent liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s as req<span class=\"_ _0\"></span>uired by IF<span class=\"_ _0\"></span>RS 3. I<span class=\"_ _0\"></span>f this dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nce is ne<span class=\"_ _0\"></span>gative, th<span class=\"_ _0\"></span>e amount is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed d<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>y in the Consoli<span class=\"_ _0\"></span>dated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>A non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st is th<span class=\"_ _0\"></span>e prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of t<span class=\"_ _0\"></span>he subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y owne<span class=\"_ _0\"></span>d by shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l to the Group. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s at the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion date is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d as the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>control<span class=\"_ _0\"></span>ling interes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s\u2019 prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onate share of n<span class=\"_ _0\"></span>et ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s of the acquire<span class=\"_ _0\"></span>e or at fair valu<span class=\"_ _0\"></span>e. The cho<span class=\"_ _0\"></span>ice of me<span class=\"_ _0\"></span>asurem<span class=\"_ _0\"></span>ent basis i<span class=\"_ _0\"></span>s deter<span class=\"_ _0\"></span>mined o<span class=\"_ _0\"></span>n an acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>by-<span class=\"_ _0\"></span>acquisi<span class=\"_ _0\"></span>tion b<span class=\"_ _0\"></span>asis as p<span class=\"_ _0\"></span>ermi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 3. Financia<span class=\"_ _0\"></span>l deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ves in pla<span class=\"_ _0\"></span>ce over the re<span class=\"_ _0\"></span>maining e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y of an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y are ta<span class=\"_ _0\"></span>ken into account when c<span class=\"_ _0\"></span>alcul<span class=\"_ _0\"></span>ating the p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nate share of<span class=\"_ gs34\"> </span>the non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling interes<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span>Any contin<span class=\"_ _0\"></span>gent cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value at t<span class=\"_ _0\"></span>he date of acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s to the fair valu<span class=\"_ _0\"></span>e of conting<span class=\"_ _0\"></span>ent consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the Conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement.<span class=\"_ _295\"> </span>Cost<span class=\"_ _0\"></span>s related to t<span class=\"_ _0\"></span>he acquisi<span class=\"_ _0\"></span>tion, ot<span class=\"_ _0\"></span>her than t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>ted wit<span class=\"_ _0\"></span>h the is<span class=\"_ _0\"></span>sue of de<span class=\"_ _0\"></span>bt, tha<span class=\"_ _0\"></span>t the Grou<span class=\"_ _0\"></span>p incur<span class=\"_ _0\"></span>s in conne<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion w<span class=\"_ _0\"></span>ith a bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s combinat<span class=\"_ _0\"></span>ion are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>d as incur<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span>No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling inter<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies are d<span class=\"_ _0\"></span>istin<span class=\"_ _0\"></span>guishe<span class=\"_ _0\"></span>d from th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able to h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>ers of t<span class=\"_ _0\"></span>he Parent. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s the valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e date contro<span class=\"_ _0\"></span>l comme<span class=\"_ _0\"></span>nces, a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted for the no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling i<span class=\"_ _0\"></span>nteres<span class=\"_ _0\"></span>ts\u2019 s<span class=\"_ _0\"></span>hare of any subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s in equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>ries a<span class=\"_ _0\"></span>re st<span class=\"_ _0\"></span>ated at cos<span class=\"_ _0\"></span>t le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the valu<span class=\"_ _0\"></span>e of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciat<span class=\"_ _0\"></span>ed un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aki<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>s An as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate is an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y over w<span class=\"_ _0\"></span>hich the G<span class=\"_ _0\"></span>roup has si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant influ<span class=\"_ _0\"></span>ence and t<span class=\"_ _0\"></span>hat is neit<span class=\"_ _0\"></span>her a sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>or an intere<span class=\"_ _0\"></span>st in a j<span class=\"_ _0\"></span>oint arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Signif<span class=\"_ _0\"></span>icant inf<span class=\"_ _0\"></span>luence is t<span class=\"_ _0\"></span>he pow<span class=\"_ _0\"></span>er to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial and op<span class=\"_ _0\"></span>eratin<span class=\"_ _0\"></span>g poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>cisions o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tee bu<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re the Grou<span class=\"_ _0\"></span>p do<span class=\"_ _0\"></span>es not have co<span class=\"_ _0\"></span>ntrol or j<span class=\"_ _0\"></span>oint contro<span class=\"_ _0\"></span>l over tho<span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s and as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>ties of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d in the co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s using th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d of accounting. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates a<span class=\"_ _0\"></span>re car<span class=\"_ _0\"></span>ried i<span class=\"_ _0\"></span>n the bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at cos<span class=\"_ _0\"></span>t as adj<span class=\"_ _0\"></span>usted fo<span class=\"_ _0\"></span>r pos<span class=\"_ _0\"></span>t-acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n change<span class=\"_ _0\"></span>s in the Gro<span class=\"_ _0\"></span>up\u2019s share of the n<span class=\"_ _0\"></span>et as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ociate, le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the va<span class=\"_ _0\"></span>lue of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent. A<span class=\"_ _0\"></span>ny goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n is includ<span class=\"_ _0\"></span>ed in the c<span class=\"_ _0\"></span>arr<span class=\"_ _1\"></span>ying values of th<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>. Impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt is recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d when t<span class=\"_ _0\"></span>here is o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce that a lo<span class=\"_ _0\"></span>ss eve<span class=\"_ _0\"></span>nt (or events) has aris<span class=\"_ _0\"></span>en whi<span class=\"_ _0\"></span>ch ad<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ely im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the fu<span class=\"_ _0\"></span>ture ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _0\"></span>s from t<span class=\"_ _0\"></span>he net inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent and th<span class=\"_ _0\"></span>erefore p<span class=\"_ _0\"></span>rovid<span class=\"_ _0\"></span>es ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce of impair<span class=\"_ _0\"></span>ment. Obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve evid<span class=\"_ _0\"></span>ence inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>s obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le dat<span class=\"_ _0\"></span>a abou<span class=\"_ _0\"></span>t the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate that co<span class=\"_ _0\"></span>mes to th<span class=\"_ _0\"></span>e Group\u2019s atte<span class=\"_ _0\"></span>ntion cove<span class=\"_ _0\"></span>ring th<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>s event<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>scrib<span class=\"_ _0\"></span>ed in IA<span class=\"_ _0\"></span>S 28 I<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in A<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iates and J<span class=\"_ _0\"></span>oint Ventures p<span class=\"_ _0\"></span>aragraph<span class=\"_ _0\"></span>s 4<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>A to 4<span class=\"_ _5\"></span>1C<span class=\"_ _3\"></span>. Where o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s, an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>t is per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med w<span class=\"_ _0\"></span>here<span class=\"_ _0\"></span>by the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt is compar<span class=\"_ _0\"></span>ed to the re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le amo<span class=\"_ _0\"></span>unt (high<span class=\"_ _0\"></span>er of value in u<span class=\"_ _0\"></span>se and fair va<span class=\"_ _0\"></span>lue les<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell).<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s share of the p<span class=\"_ _0\"></span>ost-t<span class=\"_ _0\"></span>ax prof<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>ses) of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates is in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the Conso<span class=\"_ _0\"></span>lidated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. I<span class=\"_ _0\"></span>f the Gro<span class=\"_ _0\"></span>up\u2019s share of los<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>n an ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>te equals o<span class=\"_ _0\"></span>r excee<span class=\"_ _0\"></span>ds it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate, the Grou<span class=\"_ _0\"></span>p doe<span class=\"_ _0\"></span>s not re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>e fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>, unle<span class=\"_ _0\"></span>ss it has in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d lega<span class=\"_ _0\"></span>l or cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns to do so o<span class=\"_ _0\"></span>r made p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on beh<span class=\"_ _0\"></span>alf of the a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate. Unrea<span class=\"_ _0\"></span>lise<span class=\"_ _0\"></span>d gains aris<span class=\"_ _0\"></span>ing from tran<span class=\"_ _0\"></span>sac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons wi<span class=\"_ _0\"></span>th ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are elim<span class=\"_ _0\"></span>inated to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent of the G<span class=\"_ _0\"></span>roup\u2019s interest in t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Interest<span class=\"_ _0\"></span>s in joint<span class=\"_ _3\"></span> arrangement<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>A joint ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment is a contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual arran<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent whe<span class=\"_ _0\"></span>reby th<span class=\"_ _0\"></span>e Group and ot<span class=\"_ _0\"></span>her pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ties u<span class=\"_ _0\"></span>nder<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ake an econ<span class=\"_ _0\"></span>omic a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y that is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to<span class=\"_ gs34\"> </span>joint contr<span class=\"_ _0\"></span>ol. Jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts are e<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r joint o<span class=\"_ _0\"></span>perati<span class=\"_ _0\"></span>ons or j<span class=\"_ _0\"></span>oint venture<span class=\"_ _0\"></span>s. Joint<span class=\"_ _3\"></span> operations<span class=\"_ _295\"> </span>A joint o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ion is a jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt wher<span class=\"_ _0\"></span>eby the p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s that have jo<span class=\"_ _0\"></span>int control have t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>hts to th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, and o<span class=\"_ _0\"></span>bligat<span class=\"_ _0\"></span>ions for the<span class=\"_ gs34\"> </span>liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s, rela<span class=\"_ _0\"></span>ting to the ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment or ot<span class=\"_ _0\"></span>her fac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ances in<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>te that this is t<span class=\"_ _0\"></span>he cas<span class=\"_ _0\"></span>e. The G<span class=\"_ _0\"></span>roup\u2019s share of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, revenue, ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nses a<span class=\"_ _0\"></span>nd cas<span class=\"_ _0\"></span>h flow<span class=\"_ _0\"></span>s is comb<span class=\"_ _0\"></span>ined w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e equiv<span class=\"_ _0\"></span>alent ite<span class=\"_ _0\"></span>ms in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on a line<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>by<span class=\"_ _0\"></span>-lin<span class=\"_ _0\"></span>e basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons e<span class=\"_ _0\"></span>limin<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d on co<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>olid<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span>Intrag<span class=\"_ _0\"></span>roup bala<span class=\"_ _0\"></span>nces and t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>, and any unreal<span class=\"_ _0\"></span>ised g<span class=\"_ _0\"></span>ains and lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es or in<span class=\"_ _0\"></span>come and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s arisin<span class=\"_ _0\"></span>g from intrag<span class=\"_ _0\"></span>roup trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons, are eliminated in p<span class=\"_ _0\"></span>repar<span class=\"_ _0\"></span>ing the cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d financial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Finan<span class=\"_ _0\"></span>cial a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts h<span class=\"_ _0\"></span>eld a<span class=\"_ _0\"></span>t fair val<span class=\"_ _0\"></span>ue th<span class=\"_ _0\"></span>rou<span class=\"_ _0\"></span>gh pr<span class=\"_ _0\"></span>ofit a<span class=\"_ _0\"></span>nd lo<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t fair value thro<span class=\"_ _0\"></span>ugh profi<span class=\"_ _0\"></span>t and lo<span class=\"_ _0\"></span>ss comp<span class=\"_ _0\"></span>rise inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in unqu<span class=\"_ _0\"></span>oted comp<span class=\"_ _0\"></span>anie<span class=\"_ _0\"></span>s and conver<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ible l<span class=\"_ _0\"></span>oans mad<span class=\"_ _0\"></span>e to<span class=\"_ gs34\"> </span>ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in unq<span class=\"_ _0\"></span>uoted com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s are init<span class=\"_ _0\"></span>ially c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed at fair valu<span class=\"_ _0\"></span>e, where ne<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r control n<span class=\"_ _0\"></span>or signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt influen<span class=\"_ _0\"></span>ce is held. T<span class=\"_ _0\"></span>he ini<span class=\"_ _0\"></span>tial fair valu<span class=\"_ _0\"></span>e is de<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>d to be at cos<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are at arm\u2019s lengt<span class=\"_ _0\"></span>h. Th<span class=\"_ _0\"></span>ey are rem<span class=\"_ _0\"></span>easured a<span class=\"_ _0\"></span>t subse<span class=\"_ _0\"></span>quent repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting date<span class=\"_ _0\"></span>s to fair value w<span class=\"_ _0\"></span>ith any chang<span class=\"_ _0\"></span>es re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s that are com<span class=\"_ _0\"></span>poun<span class=\"_ _0\"></span>d financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s fro<span class=\"_ _0\"></span>m the ho<span class=\"_ _0\"></span>lder<span class=\"_ _0\"></span>\u2019s per<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive are a<span class=\"_ _0\"></span>ccounted for un<span class=\"_ _0\"></span>der I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Unde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>RS 9 financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are hel<span class=\"_ _0\"></span>d at eith<span class=\"_ _0\"></span>er amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>, fair value t<span class=\"_ _0\"></span>hrough oth<span class=\"_ _0\"></span>er comp<span class=\"_ _0\"></span>rehensi<span class=\"_ _0\"></span>ve incom<span class=\"_ _0\"></span>e (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI\u2019) or fair va<span class=\"_ _0\"></span>lue throu<span class=\"_ _0\"></span>gh profit<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>s (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TP<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019). In mak<span class=\"_ _0\"></span>ing the as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent the Company<span class=\"_ _0\"></span>\u2019s busines<span class=\"_ _0\"></span>s mo<span class=\"_ _0\"></span>del an<span class=\"_ _0\"></span>d the contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual terms a<span class=\"_ _0\"></span>re ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>gainst the<span class=\"_ gs34\"> </span>cond<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>ns in IF<span class=\"_ _0\"></span>RS 9. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>e condit<span class=\"_ _0\"></span>ions for h<span class=\"_ _0\"></span>oldin<span class=\"_ _0\"></span>g an ass<span class=\"_ _0\"></span>et at am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed cos<span class=\"_ _0\"></span>t are not m<span class=\"_ _0\"></span>et and w<span class=\"_ _0\"></span>here no e<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on is ma<span class=\"_ _0\"></span>de to<span class=\"_ gs34\"> </span>measure a<span class=\"_ _0\"></span>t F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI, F<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>L is the d<span class=\"_ _0\"></span>efault.<span class=\"_ _295\"> </span>At initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value. T<span class=\"_ _0\"></span>his is as<span class=\"_ _0\"></span>sumed to b<span class=\"_ _0\"></span>e the tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion pr<span class=\"_ _0\"></span>ice unle<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>ere is evi<span class=\"_ _0\"></span>den<span class=\"_ _0\"></span>ce to<span class=\"_ gs34\"> </span>the<span class=\"_ gs34\"> </span>contrar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>. All tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s related to f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>signate<span class=\"_ _0\"></span>d as at fair value t<span class=\"_ _0\"></span>hrough pr<span class=\"_ _0\"></span>ofit and l<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>ed as incu<span class=\"_ _0\"></span>rred. Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in u<span class=\"_ _0\"></span>nquote<span class=\"_ _0\"></span>d compani<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>nver<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e loa<span class=\"_ _0\"></span>ns are clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 3 in th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l hierarchy b<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>use th<span class=\"_ _0\"></span>ere are no obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le market inpu<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>. Fo<span class=\"_ _0\"></span>r thes<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s uno<span class=\"_ _0\"></span>bse<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e input<span class=\"_ _0\"></span>s are us<span class=\"_ _0\"></span>ed to me<span class=\"_ _0\"></span>asure the ra<span class=\"_ _0\"></span>nge of fair valu<span class=\"_ _0\"></span>es, usi<span class=\"_ _0\"></span>ng an incom<span class=\"_ _0\"></span>e appro<span class=\"_ _0\"></span>ach to conver<span class=\"_ _0\"></span>t future c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows i<span class=\"_ _0\"></span>nto prese<span class=\"_ _0\"></span>nt values<span class=\"_ _0\"></span>. Inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s into the valuat<span class=\"_ _0\"></span>ion mo<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l includ<span class=\"_ _0\"></span>e both Gro<span class=\"_ _0\"></span>up forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts fro<span class=\"_ _0\"></span>m the investe<span class=\"_ _0\"></span>e, with co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>n given to p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce agains<span class=\"_ _0\"></span>t tech<span class=\"_ _0\"></span>nical a<span class=\"_ _0\"></span>nd comme<span class=\"_ _0\"></span>rcial mile<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>nes. W<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>re there is i<span class=\"_ _0\"></span>nsuf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent informati<span class=\"_ _0\"></span>on to deter<span class=\"_ _0\"></span>mine fair valu<span class=\"_ _0\"></span>e or the<span class=\"_ _0\"></span>re is a wid<span class=\"_ _0\"></span>e range of p<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>sible fair v<span class=\"_ _0\"></span>alue me<span class=\"_ _0\"></span>asures<span class=\"_ _0\"></span>, and cos<span class=\"_ _0\"></span>t repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate in tha<span class=\"_ _0\"></span>t range, the<span class=\"_ _0\"></span>n, as per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, cost w<span class=\"_ _0\"></span>ill continu<span class=\"_ _0\"></span>e to be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y for fair va<span class=\"_ _0\"></span>lue. Cost will n<span class=\"_ _0\"></span>ot be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>, at the ba<span class=\"_ _0\"></span>lance she<span class=\"_ _0\"></span>et date, there is a<span class=\"_ _0\"></span>n ident<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d change in v<span class=\"_ _0\"></span>alue, whic<span class=\"_ _0\"></span>h could be i<span class=\"_ _0\"></span>llustrate<span class=\"_ _0\"></span>d by signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance var<span class=\"_ _0\"></span>iatio<span class=\"_ _0\"></span>ns to plan or th<span class=\"_ _0\"></span>e value im<span class=\"_ _0\"></span>plied by subse<span class=\"_ _0\"></span>quent fu<span class=\"_ _0\"></span>nding roun<span class=\"_ _0\"></span>ds or oth<span class=\"_ _0\"></span>er equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBasisOfConsolidationExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-582": {
   "value": "<div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls13 wsd gs1f6\">Subsidiaries<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1f7\">Subsidi<span class=\"_ _0\"></span>arie<span class=\"_ _0\"></span>s are entit<span class=\"_ _0\"></span>ies cont<span class=\"_ _0\"></span>rolle<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up. The G<span class=\"_ _0\"></span>roup contro<span class=\"_ _0\"></span>ls an enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y when i<span class=\"_ _0\"></span>t is ex<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>ed to, or has ri<span class=\"_ _0\"></span>ghts to, var<span class=\"_ _0\"></span>iable re<span class=\"_ _0\"></span>turns </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1f8\">from it<span class=\"_ _0\"></span>s invol<span class=\"_ _0\"></span>veme<span class=\"_ _0\"></span>nt with t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee and c<span class=\"_ _0\"></span>an af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>ose re<span class=\"_ _0\"></span>turns thro<span class=\"_ _0\"></span>ugh it<span class=\"_ _0\"></span>s po<span class=\"_ _0\"></span>wer over t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tee. Thi<span class=\"_ _0\"></span>s can b<span class=\"_ _0\"></span>e deter<span class=\"_ _0\"></span>mine<span class=\"_ _0\"></span>d eithe<span class=\"_ _0\"></span>r </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1f9\">by<span class=\"_ gs34\"> </span>the Gro<span class=\"_ _0\"></span>up\u2019s owner<span class=\"_ _0\"></span>ship pe<span class=\"_ _0\"></span>rcentag<span class=\"_ _0\"></span>e or by th<span class=\"_ _0\"></span>e terms of t<span class=\"_ _0\"></span>he shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er agre<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Whe<span class=\"_ _0\"></span>re there i<span class=\"_ _0\"></span>s dee<span class=\"_ _0\"></span>med to b<span class=\"_ _0\"></span>e an abili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y to affe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1fa\">the<span class=\"_ gs34\"> </span>retur<span class=\"_ _0\"></span>n, inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s are co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fro<span class=\"_ _0\"></span>m the date th<span class=\"_ _0\"></span>at abilit<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>mmence<span class=\"_ _0\"></span>s until th<span class=\"_ _0\"></span>e date that it ce<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1fb\">The a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion me<span class=\"_ _0\"></span>tho<span class=\"_ _0\"></span>d is use<span class=\"_ _0\"></span>d to account for busin<span class=\"_ _0\"></span>ess co<span class=\"_ _0\"></span>mbinat<span class=\"_ _0\"></span>ions. G<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>ference b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the a<span class=\"_ _0\"></span>cquisiti<span class=\"_ _0\"></span>on date </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1fc\">fair value of th<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n trans<span class=\"_ _0\"></span>ferred, t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt of any non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s in the a<span class=\"_ _0\"></span>cquiree a<span class=\"_ _0\"></span>nd the ne<span class=\"_ _0\"></span>t of the acq<span class=\"_ _0\"></span>uisiti<span class=\"_ _0\"></span>on date </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1fd\">fair values o<span class=\"_ _0\"></span>f the id<span class=\"_ _0\"></span>entifia<span class=\"_ _0\"></span>ble as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>cquired, in<span class=\"_ _0\"></span>cluding int<span class=\"_ _0\"></span>angib<span class=\"_ _0\"></span>les, a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s assum<span class=\"_ _0\"></span>ed, inclu<span class=\"_ _0\"></span>ding contin<span class=\"_ _0\"></span>gent liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s as req<span class=\"_ _0\"></span>uired by </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1fe\">IF<span class=\"_ _0\"></span>RS 3. I<span class=\"_ _0\"></span>f this dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nce is ne<span class=\"_ _0\"></span>gative, th<span class=\"_ _0\"></span>e amount is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed d<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>y in the Consoli<span class=\"_ _0\"></span>dated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs1ff\">A non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st is th<span class=\"_ _0\"></span>e prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of t<span class=\"_ _0\"></span>he subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y owne<span class=\"_ _0\"></span>d by shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>terna<span class=\"_ _0\"></span>l to the Group. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs200\">of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s at the a<span class=\"_ _0\"></span>cquisit<span class=\"_ _0\"></span>ion date is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d as the n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>control<span class=\"_ _0\"></span>ling interes<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s\u2019 prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onate share of n<span class=\"_ _0\"></span>et ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s of the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs201\">acquire<span class=\"_ _0\"></span>e or at fair valu<span class=\"_ _0\"></span>e. The cho<span class=\"_ _0\"></span>ice of me<span class=\"_ _0\"></span>asurem<span class=\"_ _0\"></span>ent basis i<span class=\"_ _0\"></span>s deter<span class=\"_ _0\"></span>mined o<span class=\"_ _0\"></span>n an acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>by-<span class=\"_ _0\"></span>acquisi<span class=\"_ _0\"></span>tion b<span class=\"_ _0\"></span>asis as p<span class=\"_ _0\"></span>ermi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 3. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs202\">Financia<span class=\"_ _0\"></span>l deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ves in pla<span class=\"_ _0\"></span>ce over the re<span class=\"_ _0\"></span>maining e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y of an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y are ta<span class=\"_ _0\"></span>ken into account when c<span class=\"_ _0\"></span>alcul<span class=\"_ _0\"></span>ating the p<span class=\"_ _0\"></span>rop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nate share </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls27 ws23 gs203\">of<span class=\"_ gs34\"> </span>the non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling interes<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs204\">Any contin<span class=\"_ _0\"></span>gent cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value at t<span class=\"_ _0\"></span>he date of acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s to the fair valu<span class=\"_ _0\"></span>e of conting<span class=\"_ _0\"></span>ent </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs205\">consid<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n are reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in the Conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs206\">Cost<span class=\"_ _0\"></span>s related to t<span class=\"_ _0\"></span>he acquisi<span class=\"_ _0\"></span>tion, ot<span class=\"_ _0\"></span>her than t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>ted wit<span class=\"_ _0\"></span>h the is<span class=\"_ _0\"></span>sue of de<span class=\"_ _0\"></span>bt, tha<span class=\"_ _0\"></span>t the Grou<span class=\"_ _0\"></span>p incur<span class=\"_ _0\"></span>s in conne<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion w<span class=\"_ _0\"></span>ith a bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs207\">combinat<span class=\"_ _0\"></span>ion are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>d as incur<span class=\"_ _0\"></span>red.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs208\">No<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling inter<span class=\"_ _0\"></span>est<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies are d<span class=\"_ _0\"></span>istin<span class=\"_ _0\"></span>guishe<span class=\"_ _0\"></span>d from th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able to h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>ers of t<span class=\"_ _0\"></span>he </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs209\">Parent. T<span class=\"_ _0\"></span>he valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s the valu<span class=\"_ _0\"></span>e of non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e date contro<span class=\"_ _0\"></span>l comme<span class=\"_ _0\"></span>nces, a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs20a\">for the no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>co<span class=\"_ _0\"></span>ntrolling i<span class=\"_ _0\"></span>nteres<span class=\"_ _0\"></span>ts\u2019 s<span class=\"_ _0\"></span>hare of any subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt change<span class=\"_ _0\"></span>s in equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls7 ws1 gs20b\">Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs20c\">Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>ries a<span class=\"_ _0\"></span>re st<span class=\"_ _0\"></span>ated at cos<span class=\"_ _0\"></span>t le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the valu<span class=\"_ _0\"></span>e of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSubsidiariesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-590": {
   "value": "<div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls7 ws1 gs20e\">Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciat<span class=\"_ _0\"></span>ed un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aki<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs20f\">An as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate is an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y over w<span class=\"_ _0\"></span>hich the G<span class=\"_ _0\"></span>roup has si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant influ<span class=\"_ _0\"></span>ence and t<span class=\"_ _0\"></span>hat is neit<span class=\"_ _0\"></span>her a sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>or an intere<span class=\"_ _0\"></span>st in a j<span class=\"_ _0\"></span>oint </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs210\">arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Signif<span class=\"_ _0\"></span>icant inf<span class=\"_ _0\"></span>luence is t<span class=\"_ _0\"></span>he pow<span class=\"_ _0\"></span>er to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial and op<span class=\"_ _0\"></span>eratin<span class=\"_ _0\"></span>g poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>cisions o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tee bu<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs211\">the Grou<span class=\"_ _0\"></span>p do<span class=\"_ _0\"></span>es not have co<span class=\"_ _0\"></span>ntrol or j<span class=\"_ _0\"></span>oint contro<span class=\"_ _0\"></span>l over tho<span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs212\">The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s and as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>ties of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d in the co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s using th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs213\">accounting. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates a<span class=\"_ _0\"></span>re car<span class=\"_ _0\"></span>ried i<span class=\"_ _0\"></span>n the bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at cos<span class=\"_ _0\"></span>t as adj<span class=\"_ _0\"></span>usted fo<span class=\"_ _0\"></span>r pos<span class=\"_ _0\"></span>t-acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n change<span class=\"_ _0\"></span>s in the Gro<span class=\"_ _0\"></span>up\u2019s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs214\">share of the n<span class=\"_ _0\"></span>et as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ociate, le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the va<span class=\"_ _0\"></span>lue of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent. A<span class=\"_ _0\"></span>ny goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n is </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs215\">includ<span class=\"_ _0\"></span>ed in the c<span class=\"_ _0\"></span>arr<span class=\"_ _1\"></span>ying values of th<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>. Impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt is recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d when t<span class=\"_ _0\"></span>here is o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce that a lo<span class=\"_ _0\"></span>ss eve<span class=\"_ _0\"></span>nt (or events) </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs216\">has aris<span class=\"_ _0\"></span>en whi<span class=\"_ _0\"></span>ch ad<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ely im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the fu<span class=\"_ _0\"></span>ture ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _0\"></span>s from t<span class=\"_ _0\"></span>he net inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent and th<span class=\"_ _0\"></span>erefore p<span class=\"_ _0\"></span>rovid<span class=\"_ _0\"></span>es ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce of impair<span class=\"_ _0\"></span>ment. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs217\">Obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve evid<span class=\"_ _0\"></span>ence inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>s obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le dat<span class=\"_ _0\"></span>a abou<span class=\"_ _0\"></span>t the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate that co<span class=\"_ _0\"></span>mes to th<span class=\"_ _0\"></span>e Group\u2019s atte<span class=\"_ _0\"></span>ntion cove<span class=\"_ _0\"></span>ring th<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>s event<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>scrib<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs218\">in IA<span class=\"_ _0\"></span>S 28 I<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in A<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iates and J<span class=\"_ _0\"></span>oint Ventures p<span class=\"_ _0\"></span>aragraph<span class=\"_ _0\"></span>s 4<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>A to 4<span class=\"_ _5\"></span>1C<span class=\"_ _3\"></span>. Where o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s, an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>t is </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs219\">per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med w<span class=\"_ _0\"></span>here<span class=\"_ _0\"></span>by the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt is compar<span class=\"_ _0\"></span>ed to the re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le amo<span class=\"_ _0\"></span>unt (high<span class=\"_ _0\"></span>er of value in u<span class=\"_ _0\"></span>se and fair va<span class=\"_ _0\"></span>lue </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs21a\">les<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell).<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs21b\">The G<span class=\"_ _0\"></span>roup\u2019s share of the p<span class=\"_ _0\"></span>ost-t<span class=\"_ _0\"></span>ax prof<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>ses) of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates is in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the Conso<span class=\"_ _0\"></span>lidated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. I<span class=\"_ _0\"></span>f the Gro<span class=\"_ _0\"></span>up\u2019s share of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs21c\">los<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>n an ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>te equals o<span class=\"_ _0\"></span>r excee<span class=\"_ _0\"></span>ds it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate, the Grou<span class=\"_ _0\"></span>p doe<span class=\"_ _0\"></span>s not re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>e fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>, unle<span class=\"_ _0\"></span>ss it has in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs21d\">lega<span class=\"_ _0\"></span>l or cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns to do so o<span class=\"_ _0\"></span>r made p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on beh<span class=\"_ _0\"></span>alf of the a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate. Unrea<span class=\"_ _0\"></span>lise<span class=\"_ _0\"></span>d gains aris<span class=\"_ _0\"></span>ing from tran<span class=\"_ _0\"></span>sac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons wi<span class=\"_ _0\"></span>th </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs21e\">ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are elim<span class=\"_ _0\"></span>inated to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent of the G<span class=\"_ _0\"></span>roup\u2019s interest in t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociates",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-583": {
   "value": "Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in a<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciat<span class=\"_ _0\"></span>ed un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aki<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>s An as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate is an ent<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y over w<span class=\"_ _0\"></span>hich the G<span class=\"_ _0\"></span>roup has si<span class=\"_ _0\"></span>gnific<span class=\"_ _0\"></span>ant influ<span class=\"_ _0\"></span>ence and t<span class=\"_ _0\"></span>hat is neit<span class=\"_ _0\"></span>her a sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>or an intere<span class=\"_ _0\"></span>st in a j<span class=\"_ _0\"></span>oint arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt. Signif<span class=\"_ _0\"></span>icant inf<span class=\"_ _0\"></span>luence is t<span class=\"_ _0\"></span>he pow<span class=\"_ _0\"></span>er to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate in t<span class=\"_ _0\"></span>he financ<span class=\"_ _0\"></span>ial and op<span class=\"_ _0\"></span>eratin<span class=\"_ _0\"></span>g poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>cisions o<span class=\"_ _0\"></span>f the inves<span class=\"_ _0\"></span>tee bu<span class=\"_ _0\"></span>t whe<span class=\"_ _0\"></span>re the Grou<span class=\"_ _0\"></span>p do<span class=\"_ _0\"></span>es not have co<span class=\"_ _0\"></span>ntrol or j<span class=\"_ _0\"></span>oint contro<span class=\"_ _0\"></span>l over tho<span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>olici<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s and as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd liabili<span class=\"_ _0\"></span>ties of a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are incor<span class=\"_ _0\"></span>porate<span class=\"_ _0\"></span>d in the co<span class=\"_ _0\"></span>nsoli<span class=\"_ _0\"></span>dated fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s using th<span class=\"_ _0\"></span>e equit<span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d of accounting. I<span class=\"_ _0\"></span>nves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates a<span class=\"_ _0\"></span>re car<span class=\"_ _0\"></span>ried i<span class=\"_ _0\"></span>n the bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at cos<span class=\"_ _0\"></span>t as adj<span class=\"_ _0\"></span>usted fo<span class=\"_ _0\"></span>r pos<span class=\"_ _0\"></span>t-acquis<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n change<span class=\"_ _0\"></span>s in the Gro<span class=\"_ _0\"></span>up\u2019s share of the n<span class=\"_ _0\"></span>et as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ociate, le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent in the va<span class=\"_ _0\"></span>lue of the inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent. A<span class=\"_ _0\"></span>ny goo<span class=\"_ _0\"></span>dw<span class=\"_ _0\"></span>ill reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on acqu<span class=\"_ _0\"></span>isitio<span class=\"_ _0\"></span>n is includ<span class=\"_ _0\"></span>ed in the c<span class=\"_ _0\"></span>arr<span class=\"_ _1\"></span>ying values of th<span class=\"_ _0\"></span>e inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>. Impa<span class=\"_ _0\"></span>irme<span class=\"_ _0\"></span>nt is recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d when t<span class=\"_ _0\"></span>here is o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce that a lo<span class=\"_ _0\"></span>ss eve<span class=\"_ _0\"></span>nt (or events) has aris<span class=\"_ _0\"></span>en whi<span class=\"_ _0\"></span>ch ad<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>ely im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s the fu<span class=\"_ _0\"></span>ture ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _0\"></span>s from t<span class=\"_ _0\"></span>he net inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent and th<span class=\"_ _0\"></span>erefore p<span class=\"_ _0\"></span>rovid<span class=\"_ _0\"></span>es ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce of impair<span class=\"_ _0\"></span>ment. Obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve evid<span class=\"_ _0\"></span>ence inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>s obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le dat<span class=\"_ _0\"></span>a abou<span class=\"_ _0\"></span>t the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate that co<span class=\"_ _0\"></span>mes to th<span class=\"_ _0\"></span>e Group\u2019s atte<span class=\"_ _0\"></span>ntion cove<span class=\"_ _0\"></span>ring th<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>s event<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>scrib<span class=\"_ _0\"></span>ed in IA<span class=\"_ _0\"></span>S 28 I<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in A<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>soc<span class=\"_ _0\"></span>iates and J<span class=\"_ _0\"></span>oint Ventures p<span class=\"_ _0\"></span>aragraph<span class=\"_ _0\"></span>s 4<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>A to 4<span class=\"_ _5\"></span>1C<span class=\"_ _3\"></span>. Where o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive ev<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ce exi<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s, an im<span class=\"_ _0\"></span>pairm<span class=\"_ _0\"></span>ent tes<span class=\"_ _0\"></span>t is per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>med w<span class=\"_ _0\"></span>here<span class=\"_ _0\"></span>by the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing value of t<span class=\"_ _0\"></span>he inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt is compar<span class=\"_ _0\"></span>ed to the re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le amo<span class=\"_ _0\"></span>unt (high<span class=\"_ _0\"></span>er of value in u<span class=\"_ _0\"></span>se and fair va<span class=\"_ _0\"></span>lue les<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>cos<span class=\"_ _0\"></span>ts to s<span class=\"_ _0\"></span>ell).<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s share of the p<span class=\"_ _0\"></span>ost-t<span class=\"_ _0\"></span>ax prof<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>ses) of as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciates is in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the Conso<span class=\"_ _0\"></span>lidated in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. I<span class=\"_ _0\"></span>f the Gro<span class=\"_ _0\"></span>up\u2019s share of los<span class=\"_ _0\"></span>ses i<span class=\"_ _0\"></span>n an ass<span class=\"_ _0\"></span>ocia<span class=\"_ _0\"></span>te equals o<span class=\"_ _0\"></span>r excee<span class=\"_ _0\"></span>ds it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in the as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciate, the Grou<span class=\"_ _0\"></span>p doe<span class=\"_ _0\"></span>s not re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>e fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>, unle<span class=\"_ _0\"></span>ss it has in<span class=\"_ _0\"></span>curre<span class=\"_ _0\"></span>d lega<span class=\"_ _0\"></span>l or cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns to do so o<span class=\"_ _0\"></span>r made p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on beh<span class=\"_ _0\"></span>alf of the a<span class=\"_ _0\"></span>sso<span class=\"_ _0\"></span>ciate. Unrea<span class=\"_ _0\"></span>lise<span class=\"_ _0\"></span>d gains aris<span class=\"_ _0\"></span>ing from tran<span class=\"_ _0\"></span>sac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons wi<span class=\"_ _0\"></span>th ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>s are elim<span class=\"_ _0\"></span>inated to the e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>tent of the G<span class=\"_ _0\"></span>roup\u2019s interest in t<span class=\"_ _0\"></span>he entit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Interest<span class=\"_ _0\"></span>s in joint<span class=\"_ _3\"></span> arrangement<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>A joint ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment is a contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual arran<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent whe<span class=\"_ _0\"></span>reby th<span class=\"_ _0\"></span>e Group and ot<span class=\"_ _0\"></span>her pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ties u<span class=\"_ _0\"></span>nder<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ake an econ<span class=\"_ _0\"></span>omic a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y that is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to<span class=\"_ gs34\"> </span>joint contr<span class=\"_ _0\"></span>ol. Jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts are e<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r joint o<span class=\"_ _0\"></span>perati<span class=\"_ _0\"></span>ons or j<span class=\"_ _0\"></span>oint venture<span class=\"_ _0\"></span>s. Joint<span class=\"_ _3\"></span> operations<span class=\"_ _295\"> </span>A joint o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ion is a jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt wher<span class=\"_ _0\"></span>eby the p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s that have jo<span class=\"_ _0\"></span>int control have t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>hts to th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, and o<span class=\"_ _0\"></span>bligat<span class=\"_ _0\"></span>ions for the<span class=\"_ gs34\"> </span>liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s, rela<span class=\"_ _0\"></span>ting to the ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment or ot<span class=\"_ _0\"></span>her fac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ances in<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>te that this is t<span class=\"_ _0\"></span>he cas<span class=\"_ _0\"></span>e. The G<span class=\"_ _0\"></span>roup\u2019s share of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, revenue, ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nses a<span class=\"_ _0\"></span>nd cas<span class=\"_ _0\"></span>h flow<span class=\"_ _0\"></span>s is comb<span class=\"_ _0\"></span>ined w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e equiv<span class=\"_ _0\"></span>alent ite<span class=\"_ _0\"></span>ms in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on a line<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>by<span class=\"_ _0\"></span>-lin<span class=\"_ _0\"></span>e basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentInAssociatesAndJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-589": {
   "value": "<div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls13 wsd gs220\">Interest<span class=\"_ _0\"></span>s in joint<span class=\"_ _3\"></span> arrangement<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs221\">A joint ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment is a contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual arran<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent whe<span class=\"_ _0\"></span>reby th<span class=\"_ _0\"></span>e Group and ot<span class=\"_ _0\"></span>her pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ties u<span class=\"_ _0\"></span>nder<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ake an econ<span class=\"_ _0\"></span>omic a<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y that is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs222\">to<span class=\"_ gs34\"> </span>joint contr<span class=\"_ _0\"></span>ol. Jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts are e<span class=\"_ _0\"></span>ithe<span class=\"_ _0\"></span>r joint o<span class=\"_ _0\"></span>perati<span class=\"_ _0\"></span>ons or j<span class=\"_ _0\"></span>oint venture<span class=\"_ _0\"></span>s. </div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls15 wsf gs223\">Joint<span class=\"_ _3\"></span> operations<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs224\">A joint o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ion is a jo<span class=\"_ _0\"></span>int arrang<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt wher<span class=\"_ _0\"></span>eby the p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s that have jo<span class=\"_ _0\"></span>int control have t<span class=\"_ _0\"></span>he rig<span class=\"_ _0\"></span>hts to th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, and o<span class=\"_ _0\"></span>bligat<span class=\"_ _0\"></span>ions for </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs225\">the<span class=\"_ gs34\"> </span>liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s, rela<span class=\"_ _0\"></span>ting to the ar<span class=\"_ _0\"></span>range<span class=\"_ _0\"></span>ment or ot<span class=\"_ _0\"></span>her fac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and circu<span class=\"_ _0\"></span>mst<span class=\"_ _0\"></span>ances in<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>te that this is t<span class=\"_ _0\"></span>he cas<span class=\"_ _0\"></span>e. The G<span class=\"_ _0\"></span>roup\u2019s share of ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs226\">liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, revenue, ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nses a<span class=\"_ _0\"></span>nd cas<span class=\"_ _0\"></span>h flow<span class=\"_ _0\"></span>s is comb<span class=\"_ _0\"></span>ined w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e equiv<span class=\"_ _0\"></span>alent ite<span class=\"_ _0\"></span>ms in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s on a line<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>by<span class=\"_ _0\"></span>-lin<span class=\"_ _0\"></span>e basis<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForInvestmentsInJointVentures",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-584": {
   "value": "Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s that are com<span class=\"_ _0\"></span>poun<span class=\"_ _0\"></span>d financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s fro<span class=\"_ _0\"></span>m the ho<span class=\"_ _0\"></span>lder<span class=\"_ _0\"></span>\u2019s per<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive are a<span class=\"_ _0\"></span>ccounted for un<span class=\"_ _0\"></span>der I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Unde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>RS 9 financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are hel<span class=\"_ _0\"></span>d at eith<span class=\"_ _0\"></span>er amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost<span class=\"_ _0\"></span>, fair value t<span class=\"_ _0\"></span>hrough oth<span class=\"_ _0\"></span>er comp<span class=\"_ _0\"></span>rehensi<span class=\"_ _0\"></span>ve incom<span class=\"_ _0\"></span>e (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI\u2019) or fair va<span class=\"_ _0\"></span>lue throu<span class=\"_ _0\"></span>gh profit<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>s (\u2018F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TP<span class=\"_ _0\"></span>L<span class=\"_ _5\"></span>\u2019). In mak<span class=\"_ _0\"></span>ing the as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent the Company<span class=\"_ _0\"></span>\u2019s busines<span class=\"_ _0\"></span>s mo<span class=\"_ _0\"></span>del an<span class=\"_ _0\"></span>d the contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tual terms a<span class=\"_ _0\"></span>re ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>gainst the<span class=\"_ gs34\"> </span>cond<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>ns in IF<span class=\"_ _0\"></span>RS 9. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>e condit<span class=\"_ _0\"></span>ions for h<span class=\"_ _0\"></span>oldin<span class=\"_ _0\"></span>g an ass<span class=\"_ _0\"></span>et at am<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ed cos<span class=\"_ _0\"></span>t are not m<span class=\"_ _0\"></span>et and w<span class=\"_ _0\"></span>here no e<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on is ma<span class=\"_ _0\"></span>de to<span class=\"_ gs34\"> </span>measure a<span class=\"_ _0\"></span>t F<span class=\"_ _0\"></span>V<span class=\"_ _1\"></span>TOCI, F<span class=\"_ _0\"></span>V<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>L is the d<span class=\"_ _0\"></span>efault.<span class=\"_ _295\"> </span>At initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value. T<span class=\"_ _0\"></span>his is as<span class=\"_ _0\"></span>sumed to b<span class=\"_ _0\"></span>e the tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion pr<span class=\"_ _0\"></span>ice unle<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>ere is evi<span class=\"_ _0\"></span>den<span class=\"_ _0\"></span>ce to<span class=\"_ gs34\"> </span>the<span class=\"_ gs34\"> </span>contrar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>. All tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s related to f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s de<span class=\"_ _0\"></span>signate<span class=\"_ _0\"></span>d as at fair value t<span class=\"_ _0\"></span>hrough pr<span class=\"_ _0\"></span>ofit and l<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>ed as incu<span class=\"_ _0\"></span>rred. Inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts in u<span class=\"_ _0\"></span>nquote<span class=\"_ _0\"></span>d compani<span class=\"_ _0\"></span>es and co<span class=\"_ _0\"></span>nver<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e loa<span class=\"_ _0\"></span>ns are clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 3 in th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l hierarchy b<span class=\"_ _0\"></span>eca<span class=\"_ _0\"></span>use th<span class=\"_ _0\"></span>ere are no obs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vab<span class=\"_ _0\"></span>le market inpu<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>. Fo<span class=\"_ _0\"></span>r thes<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s uno<span class=\"_ _0\"></span>bse<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e input<span class=\"_ _0\"></span>s are us<span class=\"_ _0\"></span>ed to me<span class=\"_ _0\"></span>asure the ra<span class=\"_ _0\"></span>nge of fair valu<span class=\"_ _0\"></span>es, usi<span class=\"_ _0\"></span>ng an incom<span class=\"_ _0\"></span>e appro<span class=\"_ _0\"></span>ach to conver<span class=\"_ _0\"></span>t future c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows i<span class=\"_ _0\"></span>nto prese<span class=\"_ _0\"></span>nt values<span class=\"_ _0\"></span>. Inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s into the valuat<span class=\"_ _0\"></span>ion mo<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>l includ<span class=\"_ _0\"></span>e both Gro<span class=\"_ _0\"></span>up forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd forec<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>ts fro<span class=\"_ _0\"></span>m the investe<span class=\"_ _0\"></span>e, with co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>n given to p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forma<span class=\"_ _0\"></span>nce agains<span class=\"_ _0\"></span>t tech<span class=\"_ _0\"></span>nical a<span class=\"_ _0\"></span>nd comme<span class=\"_ _0\"></span>rcial mile<span class=\"_ _0\"></span>sto<span class=\"_ _0\"></span>nes. W<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>re there is i<span class=\"_ _0\"></span>nsuf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent informati<span class=\"_ _0\"></span>on to deter<span class=\"_ _0\"></span>mine fair valu<span class=\"_ _0\"></span>e or the<span class=\"_ _0\"></span>re is a wid<span class=\"_ _0\"></span>e range of p<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>sible fair v<span class=\"_ _0\"></span>alue me<span class=\"_ _0\"></span>asures<span class=\"_ _0\"></span>, and cos<span class=\"_ _0\"></span>t repre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t es<span class=\"_ _0\"></span>timate in tha<span class=\"_ _0\"></span>t range, the<span class=\"_ _0\"></span>n, as per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, cost w<span class=\"_ _0\"></span>ill continu<span class=\"_ _0\"></span>e to be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y for fair va<span class=\"_ _0\"></span>lue. Cost will n<span class=\"_ _0\"></span>ot be us<span class=\"_ _0\"></span>ed as a prox<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>f<span class=\"_ _3\"></span>, at the ba<span class=\"_ _0\"></span>lance she<span class=\"_ _0\"></span>et date, there is a<span class=\"_ _0\"></span>n ident<span class=\"_ _0\"></span>ifie<span class=\"_ _0\"></span>d change in v<span class=\"_ _0\"></span>alue, whic<span class=\"_ _0\"></span>h could be i<span class=\"_ _0\"></span>llustrate<span class=\"_ _0\"></span>d by signi<span class=\"_ _0\"></span>fica<span class=\"_ _0\"></span>nt per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance var<span class=\"_ _0\"></span>iatio<span class=\"_ _0\"></span>ns to plan or th<span class=\"_ _0\"></span>e value im<span class=\"_ _0\"></span>plied by subse<span class=\"_ _0\"></span>quent fu<span class=\"_ _0\"></span>nding roun<span class=\"_ _0\"></span>ds or oth<span class=\"_ _0\"></span>er equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fa<span class=\"_ _0\"></span>ir valu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Fair value is de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed using t<span class=\"_ _0\"></span>he fair value hi<span class=\"_ _0\"></span>erarchy whi<span class=\"_ _0\"></span>ch takes into accou<span class=\"_ _0\"></span>nt the availa<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of inpu<span class=\"_ _0\"></span>t data into t<span class=\"_ _0\"></span>he fair value c<span class=\"_ _0\"></span>alcula<span class=\"_ _0\"></span>tion, with l<span class=\"_ _0\"></span>evels g<span class=\"_ _0\"></span>oing fro<span class=\"_ _0\"></span>m Leve<span class=\"_ _0\"></span>l 1 (quoted market pri<span class=\"_ _0\"></span>ces availa<span class=\"_ _0\"></span>ble) through to L<span class=\"_ _0\"></span>evel 3 (unobs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>ble inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s) with mo<span class=\"_ _0\"></span>re assum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns inherent in the fair valu<span class=\"_ _0\"></span>e calc<span class=\"_ _0\"></span>ulatio<span class=\"_ _0\"></span>n of Leve<span class=\"_ _0\"></span>l 3 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>here o<span class=\"_ _0\"></span>bser<span class=\"_ _1\"></span>vable input<span class=\"_ _0\"></span>s are n<span class=\"_ _0\"></span>ot availabl<span class=\"_ _0\"></span>e then a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r valuati<span class=\"_ _0\"></span>on techni<span class=\"_ _0\"></span>que is us<span class=\"_ _0\"></span>ed, such as<span class=\"_ gs34\"> </span>an incom<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>roach o<span class=\"_ _0\"></span>r market app<span class=\"_ _0\"></span>roach.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsAtFairValueThroughProfitOrLossExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-551": {
   "value": "Joint opera<span class=\"_ _3\"></span>tion<span class=\"_ _295\"> </span>Agho<span class=\"_ _0\"></span>co 1<span class=\"_ _3\"></span>491 Limite<span class=\"_ _0\"></span>d4<span class=\"_ _295\"> </span>10<span class=\"_ _1\"></span>52<span class=\"_ _1\"></span>374<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>r<span class=\"_ _3\"></span>ading entity<span class=\"_ _295\"> </span>Vi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>rex T<span class=\"_ _3\"></span>echno<span class=\"_ _0\"></span>log<span class=\"_ _0\"></span>y Centre, Hillhouse Inter<span class=\"_ _0\"></span>nationa<span class=\"_ _0\"></span>l,<span class=\"_ _295\"> </span>Tho<span class=\"_ _0\"></span>rnton Clevel<span class=\"_ _0\"></span>eys<span class=\"_ _0\"></span>, La<span class=\"_ _0\"></span>ncas<span class=\"_ _0\"></span>hire F<span class=\"_ _0\"></span>Y<span class=\"_ _0\"></span>5 4Q<span class=\"_ _0\"></span>D, UK<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfJointVenturesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-558": {
   "value": "12. D<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd li<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w303 h122\" id=\"_effed309-cac2-4ed7-947f-dd439548c9c7\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6dc h2b y3212 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x6dd h2b y3213 ff2a fs17 fc4 sc0 ls9c ws95\">Propert<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6de h2b y3214 ff2a fs17 fc4 sc0 ls7 ws1\">Se<span class=\"_ _0\"></span>t-<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>f of </td><td></td></tr><tr><td></td><td class=\"t m0 x6df h2b y3215 ff2a fs17 fc4 sc0 ls9d ws96\">plant and</td><td class=\"t m0 x6e0 h2b y3216 ff2a fs17 fc4 sc0 ls11c ws11f\"> Emp<span class=\"_ _0\"></span>loyee </td><td></td><td class=\"t m0 x6e1 h2b y3217 ff2a fs17 fc4 sc0 ls9f ws97\" colspan=\"2\">Unremitted<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x6e2 h2b y3218 ff2a fs17 fc4 sc0 ls7 ws1\">def<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x6e3 h2b y3219 ff2a fs17 fc4 sc0 ls13 wsd\">equipme<span class=\"_ _0\"></span>nt</td><td class=\"t m0 x6e4 h2b y321a ff2a fs17 fc4 sc0 ls153 wsf7\"> benefits </td><td class=\"t m0 x37e h2b y321a ff2a fs17 fc4 sc0 ls9e ws7\">Inventories</td><td class=\"t m0 x380 h2b y321b ff2a fs17 fc4 sc0 ls141 ws14f\"> earnings </td><td class=\"t m0 x6e5 h2b y321b ff2a fs17 fc4 sc0 ls9c ws95\"> Other </td><td class=\"t m0 x561 h2b y321b ff2a fs17 fc4 sc0 ls16e ws181\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> </td><td class=\"c x6e7 y321e w304 h123\"><div class=\"t m0 x1c1 h2b y321c ff2a fs17 fc4 sc0 ls11b ws11e\">balances</div><div class=\"t m0 x6e6 hb5 y321d ff2c fs48 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"t m0 x6e8 h2b y321f ff2a fs17 fc4 sc0 lsdf ws4\">Net<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x6e9 h2b y3220 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x566 h2b y3221 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x6ea h2b y3221 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x38d h2b y3222 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x6eb h2b y3222 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h2b y3222 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3223 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h2b y3223 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w93 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ec y2faf w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ed y2faf w19c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ee y2faf w12a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ef y2faf w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f0 y2faf w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f1 y2faf w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f2 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f3 y2faf w305 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2e ws2a\">6.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w306 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f4 y2fb1 w307 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(38.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f5 y2fb1 w308 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(2<span class=\"_ _0\"></span>.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f6 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f7 y2fb1 w309 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(0.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f8 y2fb1 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f9 y2fb1 w30a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>.2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fa y2fb1 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fb y2fb1 wb5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>0.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w30b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net deferred tax (liabilities)/asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fc y2fb3 w307 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(3<span class=\"_ _0\"></span>8.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fd y2fb3 w30c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fe y2fb3 w30d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ff y2fb3 we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(0.<span class=\"_ _0\"></span>9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x700 y2fb3 w30e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x701 y2fb3 w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(34<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y2fb3 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x702 y2fb3 w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(3<span class=\"_ _0\"></span>4.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td></tr></table><table class=\"s w30f h124\" id=\"_90f4f889-dd81-4ce0-bf8f-0e038bb15d0d\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x55b h38 y3224 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er 202<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x703 h38 y3225 ff2c fs17 fc4 sc0 lsd wsd3\">P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ty,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x704 h38 y3226 ff2c fs17 fc4 sc0 ls7 ws1\">Set-<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ff of </td><td></td></tr><tr><td></td><td class=\"t m0 x703 h38 y3227 ff2c fs17 fc4 sc0 ls93 ws8f\">plant and</td><td class=\"t m0 x705 h38 y3228 ff2c fs17 fc4 sc0 ls9e ws7\"> Employee </td><td></td><td class=\"t m0 x706 h38 y3229 ff2c fs17 fc4 sc0 lse0 wsdb\">Unremit<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x565 h38 y322a ff2c fs17 fc4 sc0 ls7 ws1\">defe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x6df h38 y322b ff2c fs17 fc4 sc0 ls11c ws11f\">equipm<span class=\"_ _0\"></span>ent</td><td class=\"t m0 x707 h38 y322c ff2c fs17 fc4 sc0 ls153 wsf7\"> benefits </td><td class=\"t m0 x708 h38 y322c ff2c fs17 fc4 sc0 ls11c ws11f\">Inventor<span class=\"_ _0\"></span>ies</td><td class=\"t m0 x709 h38 y322d ff2c fs17 fc4 sc0 ls140 ws14e\"> earnings </td><td class=\"t m0 x222 h38 y322d ff2c fs17 fc4 sc0 lse2 wsdd\"> Other </td><td class=\"t m0 x4b9 h38 y322d ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l </td><td class=\"c x70b y322f w310 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls93 ws8f\">balances</div><div class=\"t m0 x70a hb5 y322e ff2c fs48 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"t m0 x22a h38 y3230 ff2c fs17 fc4 sc0 ls13 wsd\">Net<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x6e9 h38 y3231 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x566 h38 y3232 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x567 h38 y3232 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x38d h38 y3233 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x569 h38 y3233 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h38 y3233 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x56a h38 y3234 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3234 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w93 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ec y3162 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x70c y3162 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x70d y3162 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x70e y3162 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x70f y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x710 y3162 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x711 y3162 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x712 y3162 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w306 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x713 y3127 w311 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x714 y3127 w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x715 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x716 y3127 w312 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x717 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x718 y3127 wcc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x719 y3127 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x71a y3127 w313 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls29 ws25\">(34<span class=\"_ _0\"></span>.0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w30b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net deferred tax (liabilities)/asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x71b y2fb2 w23 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71c y2fb2 w314 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0.9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71d y2fb2 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x71e y2fb2 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71f y2fb2 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x720 y2fb2 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x721 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x722 y2fb2 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td></tr></table>1  <span class=\"_ _1c\"> </span> <span class=\"_ _6\"></span>The Gro<span class=\"_ _0\"></span>up has a<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>ied t<span class=\"_ _0\"></span>he t<span class=\"_ _0\"></span>ax co<span class=\"_ _0\"></span>nso<span class=\"_ _0\"></span>lida<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n leg<span class=\"_ _0\"></span>islat<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>, in accor<span class=\"_ _0\"></span>danc<span class=\"_ _0\"></span>e wit<span class=\"_ _0\"></span>h IA<span class=\"_ _0\"></span>S 12, where<span class=\"_ _0\"></span>by de<span class=\"_ _0\"></span>ferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n cons<span class=\"_ _0\"></span>oli<span class=\"_ _0\"></span>dati<span class=\"_ _0\"></span>on have b<span class=\"_ _0\"></span>een a<span class=\"_ _0\"></span>llo<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>d to th<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x juri<span class=\"_ _0\"></span>sdi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>s whe<span class=\"_ _0\"></span>re th<span class=\"_ _0\"></span>ey ari<span class=\"_ _0\"></span>se, re<span class=\"_ _0\"></span>sulti<span class=\"_ _0\"></span>ng in an of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>hin de<span class=\"_ _0\"></span>ferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed t<span class=\"_ _0\"></span>ax lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e bala<span class=\"_ _0\"></span>nce sh<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><table class=\"s w316 h125\" id=\"_7e07a087-096f-4d23-a904-c285e65a9c72\"><tr><td></td><td></td><td class=\"t m0 x723 h38 y3235 ff2c fs17 fc4 sc0 lsd wsd3\">P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ty,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x724 h38 y3236 ff2c fs17 fc4 sc0 ls7 ws1\">plan<span class=\"_ _0\"></span>t and </td><td class=\"t m0 x725 h38 y3237 ff2c fs17 fc4 sc0 ls9e ws7\">Employee<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x45d h38 y3238 ff2c fs17 fc4 sc0 lse0 wsdb\">Unremit<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x726 h38 y3239 ff2c fs17 fc4 sc0 ls11c ws11f\">equipm<span class=\"_ _0\"></span>ent</td><td class=\"t m0 x48d h38 y323a ff2c fs17 fc4 sc0 ls153 wsf7\"> benefits</td><td class=\"t m0 x727 h38 y323a ff2c fs17 fc4 sc0 ls11c ws11f\"> Inventor<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></td><td class=\"t m0 x6cc h38 y323b ff2c fs17 fc4 sc0 ls140 ws14e\">earnings</td><td class=\"t m0 x5fc h38 y323b ff2c fs17 fc4 sc0 lse2 wsdd\"> Other </td><td class=\"t m0 x1ff h38 y323b ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x728 h38 y323c ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x490 h38 y323d ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x729 h38 y323e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x72a h38 y323e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x2d8 h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x72b h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x467 h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y3240 ff2a fs7 fc0 sc0 ls7 ws1\">Movem<span class=\"_ _0\"></span>ent i<span class=\"_ _0\"></span>n net p<span class=\"_ _0\"></span>rovi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3241 w25f hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x72c y3241 w317 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>32.0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x72d y3241 w97 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x72e y3241 w185 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x72f y3241 w7a hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x730 y3241 w2e hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x731 y3241 w318 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>7.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3242 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x732 y3242 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x733 y3242 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x734 y3242 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x735 y3242 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x736 y3242 wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x737 y3242 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(0<span class=\"_ _0\"></span>.3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3243 w31a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Prior period adjustment<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x738 y3243 w31b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x739 y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x73a y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x73b y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x648 y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y3243 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3244 w31d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div></td><td class=\"c n x73c y3244 w176 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _295\"> </span></div></td><td class=\"c n x73d y3244 w31e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(3.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x73e y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x73f y3244 wdf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x740 y3244 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x741 y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x742 y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a0 w31f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in other co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive i<span class=\"_ _0\"></span>ncome<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x743 y31a0 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x744 y31a0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x745 y31a0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y31a0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x747 y31a0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x748 y31a0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a1 w320 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x749 y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x74a y31a1 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x74b y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bc y31a1 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x296 y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x74c y31a1 w321 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _5\"></span>1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3245 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x74d y3245 w322 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(3<span class=\"_ _1\"></span>4.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x74e y3245 w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x74f y3245 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x750 y3245 w2bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x751 y3245 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x752 y3245 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3246 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x732 y3246 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x733 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x734 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x753 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x754 y3246 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x755 y3246 w45 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a4 w31a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Prior period adjustment<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x756 y31a4 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x757 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x758 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x759 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x75a y31a4 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x75b y31a4 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a5 w31d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div></td><td class=\"c n x73c y31a5 w176 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _295\"> </span></div></td><td class=\"c n x73d y31a5 w323 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(3<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x75c y31a5 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x75d y31a5 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ff y31a5 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x75e y31a5 w117 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d6 y31a5 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(5<span class=\"_ _0\"></span>.3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a6 w31f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in other co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive i<span class=\"_ _0\"></span>ncome<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x743 y31a6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x75f y31a6 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x760 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x747 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x761 y31a6 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3247 w320 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x749 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x762 y3247 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x763 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x589 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x252 y3247 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x764 y3247 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x765 y2fb2 w307 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls20 ws49\">(38<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x766 y2fb2 w31 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x767 y2fb2 w12a hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x768 y2fb2 we6 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls27 ws23\">(0.<span class=\"_ _0\"></span>9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x769 y2fb2 w2ae hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">2<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x76a y2fb2 w307 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls20 ws49\">(34<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td></tr></table>Of t<span class=\"_ _0\"></span>he net d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>y of \u00a3<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>.6m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a328.4<span class=\"_ _0\"></span>m), a \u00a32<span class=\"_ _3\"></span>.9m net as<span class=\"_ _0\"></span>set (3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a33.9m net ass<span class=\"_ _0\"></span>et) is exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to be reco<span class=\"_ _0\"></span>vered no m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet da<span class=\"_ _0\"></span>te, and a \u00a334<span class=\"_ _0\"></span>.2m net lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a332.3m net liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y) is ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to be s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tled m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s of \u00a30.9m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m) have bee<span class=\"_ _0\"></span>n recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d for the w<span class=\"_ _0\"></span>ithho<span class=\"_ _0\"></span>lding t<span class=\"_ _0\"></span>ax an<span class=\"_ _0\"></span>d other t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s that wou<span class=\"_ _0\"></span>ld be<span class=\"_ gs34\"> </span>paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he unremi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d earn<span class=\"_ _0\"></span>ings of \u00a31<span class=\"_ _5\"></span>8<span class=\"_ _0\"></span>.3m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>9.4m) of the EU subsidiar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, a<span class=\"_ _0\"></span>s the Grou<span class=\"_ _0\"></span>p no lon<span class=\"_ _0\"></span>ger b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s from<span class=\"_ gs34\"> </span>the EU Pa<span class=\"_ _0\"></span>rent Subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive o<span class=\"_ _0\"></span>n div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ds. I<span class=\"_ _0\"></span>t is likely that futu<span class=\"_ _0\"></span>re amount<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be rem<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ted as a di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end rath<span class=\"_ _0\"></span>er than b<span class=\"_ _0\"></span>eing permanently rein<span class=\"_ _3\"></span>vested.<span class=\"_ _295\"> </span>Out<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>e the EU no d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: \u00a3nil) for the w<span class=\"_ _0\"></span>ithho<span class=\"_ _0\"></span>lding t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>nd other t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s, as suc<span class=\"_ _0\"></span>h amount<span class=\"_ _0\"></span>s are p<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>nentl<span class=\"_ _0\"></span>y reinves<span class=\"_ _0\"></span>ted, and t<span class=\"_ _0\"></span>he Group c<span class=\"_ _0\"></span>an contro<span class=\"_ _0\"></span>l the tim<span class=\"_ _0\"></span>ing of any div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nds. U<span class=\"_ _0\"></span>nremit<span class=\"_ _0\"></span>ted e<span class=\"_ _0\"></span>arnings f<span class=\"_ _0\"></span>rom non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>EU subsi<span class=\"_ _0\"></span>diari<span class=\"_ _0\"></span>es totall<span class=\"_ _0\"></span>ed \u00a356.5m at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: \u00a35<span class=\"_ _3\"></span>5.6m).<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed to th<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>tent tha<span class=\"_ _0\"></span>t it is prob<span class=\"_ _0\"></span>able t<span class=\"_ _0\"></span>hat future t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>able p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s are g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>d agains<span class=\"_ _0\"></span>t whi<span class=\"_ _0\"></span>ch to utilis<span class=\"_ _0\"></span>e the c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>nd othe<span class=\"_ _0\"></span>r timing di<span class=\"_ _0\"></span>ffere<span class=\"_ _0\"></span>nces<span class=\"_ _0\"></span>. The m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of the d<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s relates to p<span class=\"_ _0\"></span>rofit in inven<span class=\"_ _3\"></span>tory generated when the UK manuf<span class=\"_ _3\"></span>acturing entities sell<span class=\"_ _3\"></span> product<span class=\"_ _0\"></span>s to ov<span class=\"_ _3\"></span>erseas subsidiaries that<span class=\"_ _3\"></span> distribute the pr<span class=\"_ _3\"></span>oduct<span class=\"_ _0\"></span>s to<span class=\"_ gs34\"> </span>the end c<span class=\"_ _0\"></span>ustom<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>. The t<span class=\"_ _0\"></span>arge<span class=\"_ _0\"></span>ted inventor<span class=\"_ _0\"></span>y l<span class=\"_ _0\"></span>evels at ov<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>eas lo<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tions ar<span class=\"_ _0\"></span>e set at ap<span class=\"_ _0\"></span>proxima<span class=\"_ _0\"></span>tely thre<span class=\"_ _0\"></span>e to four mo<span class=\"_ _0\"></span>nths, a tim<span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span>iod cons<span class=\"_ _0\"></span>ider<span class=\"_ _0\"></span>ed to be to<span class=\"_ _0\"></span>o shor<span class=\"_ _0\"></span>t to b<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d by climate chan<span class=\"_ _0\"></span>ge. Th<span class=\"_ _0\"></span>e shor<span class=\"_ _0\"></span>t ti<span class=\"_ _0\"></span>me pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 and<span class=\"_ gs34\"> </span>the e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>ternal s<span class=\"_ _0\"></span>ale of t<span class=\"_ _0\"></span>he aforem<span class=\"_ _0\"></span>entio<span class=\"_ _0\"></span>ned inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y makes the re<span class=\"_ _0\"></span>alisa<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he defe<span class=\"_ _0\"></span>rred t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t proba<span class=\"_ _0\"></span>ble, suppo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion at t<span class=\"_ _0\"></span>he end of t<span class=\"_ _0\"></span>he year<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>Unr<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span>In the U<span class=\"_ _0\"></span>S, the Gro<span class=\"_ _0\"></span>up has unrel<span class=\"_ _0\"></span>ieved n<span class=\"_ _0\"></span>et op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>ising in th<span class=\"_ _0\"></span>e year end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 of \u00a3nil (F<span class=\"_ _0\"></span>Y 2023: \u00a30.2m<span class=\"_ _3\"></span>). The cumulati<span class=\"_ _0\"></span>ve unuse<span class=\"_ _0\"></span>d op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es at 3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 are \u00a33.5m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a38.6m). Of thi<span class=\"_ _0\"></span>s, \u00a32.2m aris<span class=\"_ _0\"></span>es in TxV Aerospa<span class=\"_ _0\"></span>ce Composite<span class=\"_ _0\"></span>s L<span class=\"_ _0\"></span>LC on which d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x of \u00a30.5m has be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d follow<span class=\"_ _0\"></span>ing the t<span class=\"_ _0\"></span>reatm<span class=\"_ _0\"></span>ent of spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>search an<span class=\"_ _0\"></span>d deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture und<span class=\"_ _0\"></span>er US ta<span class=\"_ _0\"></span>x law re<span class=\"_ _0\"></span>sulting in TxV Aerosp<span class=\"_ _0\"></span>ace Compo<span class=\"_ _0\"></span>sites L<span class=\"_ _0\"></span>LC gene<span class=\"_ _0\"></span>rating t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>able p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s to utilis<span class=\"_ _0\"></span>e the<span class=\"_ _0\"></span>se lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he pote<span class=\"_ _0\"></span>ntial defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set o<span class=\"_ _0\"></span>n the rema<span class=\"_ _0\"></span>ining cumulat<span class=\"_ _0\"></span>ive unre<span class=\"_ _0\"></span>lieved t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x los<span class=\"_ _0\"></span>ses of \u00a31<span class=\"_ _3\"></span>.3m, which aris<span class=\"_ _0\"></span>e in Kl<span class=\"_ _0\"></span>eis<span class=\"_ _0\"></span>s Gear<span class=\"_ _0\"></span>s, I<span class=\"_ _0\"></span>nc, amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s to \u00a30.3m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.2m)<span class=\"_ _3\"></span>. Defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>ax has n<span class=\"_ _0\"></span>ot be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on the<span class=\"_ _0\"></span>se ne<span class=\"_ _0\"></span>t op<span class=\"_ _0\"></span>erating lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es b<span class=\"_ _0\"></span>ecau<span class=\"_ _0\"></span>se of unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y re<span class=\"_ _0\"></span>garding t<span class=\"_ _0\"></span>heir futur<span class=\"_ _0\"></span>e availabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y and ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibilit<span class=\"_ _0\"></span>y. There a<span class=\"_ _0\"></span>re also unr<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised n<span class=\"_ _0\"></span>et defe<span class=\"_ _0\"></span>rred t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in TxV Aeros<span class=\"_ _0\"></span>pace Compo<span class=\"_ _0\"></span>sites L<span class=\"_ _0\"></span>LC and K<span class=\"_ _0\"></span>leis<span class=\"_ _0\"></span>s Gea<span class=\"_ _0\"></span>rs, I<span class=\"_ _0\"></span>nc of \u00a32.3m in relati<span class=\"_ _0\"></span>on to timing d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferences o<span class=\"_ _0\"></span>n cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l and res<span class=\"_ _0\"></span>earch and d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pend<span class=\"_ _0\"></span>iture be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e of uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y reg<span class=\"_ _0\"></span>arding th<span class=\"_ _0\"></span>eir future availabilit<span class=\"_ _0\"></span>y<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d dedu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ibilit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has unreli<span class=\"_ _0\"></span>eved n<span class=\"_ _0\"></span>et op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>ising in the y<span class=\"_ _0\"></span>ear end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 of \u00a35.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.6m)<span class=\"_ _3\"></span>, which relate to the e<span class=\"_ _0\"></span>arly s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ge lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es in V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex (P<span class=\"_ _0\"></span>anjin) High Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance M<span class=\"_ _0\"></span>aterials Co., Ltd. T<span class=\"_ _5\"></span>ot<span class=\"_ _0\"></span>al cumula<span class=\"_ _0\"></span>tive lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are \u00a31<span class=\"_ _5\"></span>2.0m (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: \u00a36.8m) and the p<span class=\"_ _0\"></span>otential d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set on t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s amount<span class=\"_ _0\"></span>s to \u00a33.0<span class=\"_ _0\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>. Alth<span class=\"_ _0\"></span>ough th<span class=\"_ _0\"></span>e plant has n<span class=\"_ _0\"></span>ow be<span class=\"_ _0\"></span>en commi<span class=\"_ _0\"></span>ssio<span class=\"_ _0\"></span>ned, given t<span class=\"_ _0\"></span>he earl<span class=\"_ _0\"></span>y st<span class=\"_ _0\"></span>age in t<span class=\"_ _0\"></span>he comm<span class=\"_ _0\"></span>ercialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the ne<span class=\"_ _0\"></span>w pol<span class=\"_ _0\"></span>ym<span class=\"_ _0\"></span>er grad<span class=\"_ _0\"></span>es be<span class=\"_ _0\"></span>ing manufac<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>d, ther<span class=\"_ _0\"></span>e is inherent u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>y over the t<span class=\"_ _0\"></span>ime per<span class=\"_ _0\"></span>iod to prof<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, and therefore u<span class=\"_ _0\"></span>tilis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s mean<span class=\"_ _0\"></span>s that recove<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y wit<span class=\"_ _0\"></span>hin a reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>e time fra<span class=\"_ _0\"></span>me is unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain.<span class=\"_ _295\"> </span>18. Trade an<span class=\"_ _0\"></span>d ot<span class=\"_ _0\"></span>her p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rade payab<span class=\"_ _0\"></span>les are o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tions to p<span class=\"_ _0\"></span>ay for go<span class=\"_ _0\"></span>ods acq<span class=\"_ _0\"></span>uired in th<span class=\"_ _0\"></span>e ordinar<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>urs<span class=\"_ _0\"></span>e of busin<span class=\"_ _0\"></span>ess fro<span class=\"_ _0\"></span>m suppl<span class=\"_ _0\"></span>ier<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les are r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised i<span class=\"_ _0\"></span>nitiall<span class=\"_ _0\"></span>y at fair value. Subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ent to initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion t<span class=\"_ _0\"></span>hey are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost us<span class=\"_ _0\"></span>ing the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive intere<span class=\"_ _0\"></span>st me<span class=\"_ _0\"></span>thod<span class=\"_ _0\"></span>. <table class=\"s w1ba h136\" id=\"_ce3421c6-f905-46fa-8357-e82a5edf0b84\"><tr><td></td><td class=\"c n x2d2 y3359 w7d hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls150 ws15b\">Group<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x2d3 y3359 w7e hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls141 ws14f\">Compan<span class=\"_ _3\"></span>y<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x2d4 h2b y335a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d5 h38 y335a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1fe h2b y335a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y335a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y335b ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d7 h2b y335b ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d8 h38 y335b ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h2b y335b ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y335b ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30de w442 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade payab<span class=\"_ _0\"></span>les<span class=\"_ _295\"> </span></div></td><td class=\"c n x943 y30df w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">6.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x944 y30de w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y30df w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x2eb y30de w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y324a w443 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Accruals<span class=\"_ _295\"> </span></div></td><td class=\"c n x945 y324b w104 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">21.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x946 y324a w42 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d7 y324b wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x947 y324a w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w1d6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Other<span class=\"_ _295\"> </span></div></td><td class=\"c n x948 y3163 w305 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2e ws2a\">6.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x949 y3162 w444 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls19 ws4f\">4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x721 y3163 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x94a y3162 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w445 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Amount<span class=\"_ _0\"></span>s owed to Group<span class=\"_ _3\"></span> under<span class=\"_ _0\"></span>takings<span class=\"_ _295\"> </span></div></td><td class=\"c n x94b y3128 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x94c y3127 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x94d y3128 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x94e y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x94f y2fb3 w446 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf7 wsf9\">34.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x950 y2fb2 w37c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x951 y2fb3 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x939 y2fb2 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr></table>The fair va<span class=\"_ _0\"></span>lue of trad<span class=\"_ _0\"></span>e and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les a<span class=\"_ _0\"></span>pproxim<span class=\"_ _0\"></span>ates to the<span class=\"_ _0\"></span>ir car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying va<span class=\"_ _0\"></span>lue. Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s owed to Gro<span class=\"_ _0\"></span>up unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings are intere<span class=\"_ _0\"></span>st fre<span class=\"_ _0\"></span>e, unse<span class=\"_ _0\"></span>cured, have n<span class=\"_ _0\"></span>o fixed re<span class=\"_ _0\"></span>pay<span class=\"_ _0\"></span>ment and a<span class=\"_ _0\"></span>re repaya<span class=\"_ _0\"></span>ble on d<span class=\"_ _0\"></span>emand, w<span class=\"_ _0\"></span>ith suf<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>icient liquidi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y in the Gro<span class=\"_ _0\"></span>up to flow fun<span class=\"_ _0\"></span>ds if req<span class=\"_ _0\"></span>uired.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-556": {
   "value": "12. D<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd li<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w303 h122\" id=\"_effed309-cac2-4ed7-947f-dd439548c9c7\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6dc h2b y3212 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x6dd h2b y3213 ff2a fs17 fc4 sc0 ls9c ws95\">Propert<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6de h2b y3214 ff2a fs17 fc4 sc0 ls7 ws1\">Se<span class=\"_ _0\"></span>t-<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>f of </td><td></td></tr><tr><td></td><td class=\"t m0 x6df h2b y3215 ff2a fs17 fc4 sc0 ls9d ws96\">plant and</td><td class=\"t m0 x6e0 h2b y3216 ff2a fs17 fc4 sc0 ls11c ws11f\"> Emp<span class=\"_ _0\"></span>loyee </td><td></td><td class=\"t m0 x6e1 h2b y3217 ff2a fs17 fc4 sc0 ls9f ws97\" colspan=\"2\">Unremitted<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x6e2 h2b y3218 ff2a fs17 fc4 sc0 ls7 ws1\">def<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x6e3 h2b y3219 ff2a fs17 fc4 sc0 ls13 wsd\">equipme<span class=\"_ _0\"></span>nt</td><td class=\"t m0 x6e4 h2b y321a ff2a fs17 fc4 sc0 ls153 wsf7\"> benefits </td><td class=\"t m0 x37e h2b y321a ff2a fs17 fc4 sc0 ls9e ws7\">Inventories</td><td class=\"t m0 x380 h2b y321b ff2a fs17 fc4 sc0 ls141 ws14f\"> earnings </td><td class=\"t m0 x6e5 h2b y321b ff2a fs17 fc4 sc0 ls9c ws95\"> Other </td><td class=\"t m0 x561 h2b y321b ff2a fs17 fc4 sc0 ls16e ws181\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> </td><td class=\"c x6e7 y321e w304 h123\"><div class=\"t m0 x1c1 h2b y321c ff2a fs17 fc4 sc0 ls11b ws11e\">balances</div><div class=\"t m0 x6e6 hb5 y321d ff2c fs48 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"t m0 x6e8 h2b y321f ff2a fs17 fc4 sc0 lsdf ws4\">Net<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x6e9 h2b y3220 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x566 h2b y3221 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x6ea h2b y3221 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x38d h2b y3222 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x6eb h2b y3222 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h2b y3222 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3223 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h2b y3223 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w93 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ec y2faf w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ed y2faf w19c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ee y2faf w12a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ef y2faf w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f0 y2faf w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f1 y2faf w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f2 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f3 y2faf w305 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2e ws2a\">6.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w306 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f4 y2fb1 w307 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(38.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f5 y2fb1 w308 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(2<span class=\"_ _0\"></span>.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f6 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f7 y2fb1 w309 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(0.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f8 y2fb1 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f9 y2fb1 w30a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>.2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fa y2fb1 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fb y2fb1 wb5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>0.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w30b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net deferred tax (liabilities)/asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fc y2fb3 w307 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(3<span class=\"_ _0\"></span>8.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fd y2fb3 w30c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fe y2fb3 w30d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ff y2fb3 we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(0.<span class=\"_ _0\"></span>9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x700 y2fb3 w30e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x701 y2fb3 w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(34<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y2fb3 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x702 y2fb3 w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(3<span class=\"_ _0\"></span>4.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td></tr></table><table class=\"s w30f h124\" id=\"_90f4f889-dd81-4ce0-bf8f-0e038bb15d0d\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x55b h38 y3224 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er 202<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x703 h38 y3225 ff2c fs17 fc4 sc0 lsd wsd3\">P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ty,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x704 h38 y3226 ff2c fs17 fc4 sc0 ls7 ws1\">Set-<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ff of </td><td></td></tr><tr><td></td><td class=\"t m0 x703 h38 y3227 ff2c fs17 fc4 sc0 ls93 ws8f\">plant and</td><td class=\"t m0 x705 h38 y3228 ff2c fs17 fc4 sc0 ls9e ws7\"> Employee </td><td></td><td class=\"t m0 x706 h38 y3229 ff2c fs17 fc4 sc0 lse0 wsdb\">Unremit<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x565 h38 y322a ff2c fs17 fc4 sc0 ls7 ws1\">defe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x6df h38 y322b ff2c fs17 fc4 sc0 ls11c ws11f\">equipm<span class=\"_ _0\"></span>ent</td><td class=\"t m0 x707 h38 y322c ff2c fs17 fc4 sc0 ls153 wsf7\"> benefits </td><td class=\"t m0 x708 h38 y322c ff2c fs17 fc4 sc0 ls11c ws11f\">Inventor<span class=\"_ _0\"></span>ies</td><td class=\"t m0 x709 h38 y322d ff2c fs17 fc4 sc0 ls140 ws14e\"> earnings </td><td class=\"t m0 x222 h38 y322d ff2c fs17 fc4 sc0 lse2 wsdd\"> Other </td><td class=\"t m0 x4b9 h38 y322d ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l </td><td class=\"c x70b y322f w310 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls93 ws8f\">balances</div><div class=\"t m0 x70a hb5 y322e ff2c fs48 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"t m0 x22a h38 y3230 ff2c fs17 fc4 sc0 ls13 wsd\">Net<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x6e9 h38 y3231 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x566 h38 y3232 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x567 h38 y3232 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x38d h38 y3233 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x569 h38 y3233 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h38 y3233 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x56a h38 y3234 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3234 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w93 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ec y3162 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x70c y3162 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x70d y3162 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x70e y3162 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x70f y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x710 y3162 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x711 y3162 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x712 y3162 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w306 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x713 y3127 w311 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x714 y3127 w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x715 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x716 y3127 w312 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x717 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x718 y3127 wcc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x719 y3127 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x71a y3127 w313 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls29 ws25\">(34<span class=\"_ _0\"></span>.0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w30b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net deferred tax (liabilities)/asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x71b y2fb2 w23 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71c y2fb2 w314 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0.9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71d y2fb2 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x71e y2fb2 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71f y2fb2 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x720 y2fb2 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x721 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x722 y2fb2 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td></tr></table>1  <span class=\"_ _1c\"> </span> <span class=\"_ _6\"></span>The Gro<span class=\"_ _0\"></span>up has a<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>ied t<span class=\"_ _0\"></span>he t<span class=\"_ _0\"></span>ax co<span class=\"_ _0\"></span>nso<span class=\"_ _0\"></span>lida<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n leg<span class=\"_ _0\"></span>islat<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>, in accor<span class=\"_ _0\"></span>danc<span class=\"_ _0\"></span>e wit<span class=\"_ _0\"></span>h IA<span class=\"_ _0\"></span>S 12, where<span class=\"_ _0\"></span>by de<span class=\"_ _0\"></span>ferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n cons<span class=\"_ _0\"></span>oli<span class=\"_ _0\"></span>dati<span class=\"_ _0\"></span>on have b<span class=\"_ _0\"></span>een a<span class=\"_ _0\"></span>llo<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>d to th<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x juri<span class=\"_ _0\"></span>sdi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>s whe<span class=\"_ _0\"></span>re th<span class=\"_ _0\"></span>ey ari<span class=\"_ _0\"></span>se, re<span class=\"_ _0\"></span>sulti<span class=\"_ _0\"></span>ng in an of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>hin de<span class=\"_ _0\"></span>ferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed t<span class=\"_ _0\"></span>ax lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e bala<span class=\"_ _0\"></span>nce sh<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><table class=\"s w316 h125\" id=\"_7e07a087-096f-4d23-a904-c285e65a9c72\"><tr><td></td><td></td><td class=\"t m0 x723 h38 y3235 ff2c fs17 fc4 sc0 lsd wsd3\">P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ty,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x724 h38 y3236 ff2c fs17 fc4 sc0 ls7 ws1\">plan<span class=\"_ _0\"></span>t and </td><td class=\"t m0 x725 h38 y3237 ff2c fs17 fc4 sc0 ls9e ws7\">Employee<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x45d h38 y3238 ff2c fs17 fc4 sc0 lse0 wsdb\">Unremit<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x726 h38 y3239 ff2c fs17 fc4 sc0 ls11c ws11f\">equipm<span class=\"_ _0\"></span>ent</td><td class=\"t m0 x48d h38 y323a ff2c fs17 fc4 sc0 ls153 wsf7\"> benefits</td><td class=\"t m0 x727 h38 y323a ff2c fs17 fc4 sc0 ls11c ws11f\"> Inventor<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></td><td class=\"t m0 x6cc h38 y323b ff2c fs17 fc4 sc0 ls140 ws14e\">earnings</td><td class=\"t m0 x5fc h38 y323b ff2c fs17 fc4 sc0 lse2 wsdd\"> Other </td><td class=\"t m0 x1ff h38 y323b ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x728 h38 y323c ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x490 h38 y323d ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x729 h38 y323e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x72a h38 y323e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x2d8 h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x72b h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x467 h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y3240 ff2a fs7 fc0 sc0 ls7 ws1\">Movem<span class=\"_ _0\"></span>ent i<span class=\"_ _0\"></span>n net p<span class=\"_ _0\"></span>rovi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3241 w25f hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x72c y3241 w317 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>32.0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x72d y3241 w97 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x72e y3241 w185 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x72f y3241 w7a hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x730 y3241 w2e hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x731 y3241 w318 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>7.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3242 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x732 y3242 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x733 y3242 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x734 y3242 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x735 y3242 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x736 y3242 wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x737 y3242 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(0<span class=\"_ _0\"></span>.3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3243 w31a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Prior period adjustment<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x738 y3243 w31b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x739 y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x73a y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x73b y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x648 y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y3243 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3244 w31d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div></td><td class=\"c n x73c y3244 w176 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _295\"> </span></div></td><td class=\"c n x73d y3244 w31e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(3.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x73e y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x73f y3244 wdf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x740 y3244 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x741 y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x742 y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a0 w31f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in other co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive i<span class=\"_ _0\"></span>ncome<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x743 y31a0 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x744 y31a0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x745 y31a0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y31a0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x747 y31a0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x748 y31a0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a1 w320 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x749 y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x74a y31a1 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x74b y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bc y31a1 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x296 y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x74c y31a1 w321 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _5\"></span>1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3245 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x74d y3245 w322 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(3<span class=\"_ _1\"></span>4.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x74e y3245 w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x74f y3245 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x750 y3245 w2bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x751 y3245 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x752 y3245 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3246 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x732 y3246 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x733 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x734 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x753 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x754 y3246 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x755 y3246 w45 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a4 w31a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Prior period adjustment<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x756 y31a4 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x757 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x758 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x759 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x75a y31a4 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x75b y31a4 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a5 w31d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div></td><td class=\"c n x73c y31a5 w176 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _295\"> </span></div></td><td class=\"c n x73d y31a5 w323 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(3<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x75c y31a5 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x75d y31a5 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ff y31a5 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x75e y31a5 w117 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d6 y31a5 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(5<span class=\"_ _0\"></span>.3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a6 w31f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in other co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive i<span class=\"_ _0\"></span>ncome<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x743 y31a6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x75f y31a6 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x760 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x747 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x761 y31a6 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3247 w320 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x749 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x762 y3247 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x763 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x589 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x252 y3247 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x764 y3247 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x765 y2fb2 w307 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls20 ws49\">(38<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x766 y2fb2 w31 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x767 y2fb2 w12a hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x768 y2fb2 we6 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls27 ws23\">(0.<span class=\"_ _0\"></span>9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x769 y2fb2 w2ae hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">2<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x76a y2fb2 w307 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls20 ws49\">(34<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td></tr></table>Of t<span class=\"_ _0\"></span>he net d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>y of \u00a3<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>.6m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a328.4<span class=\"_ _0\"></span>m), a \u00a32<span class=\"_ _3\"></span>.9m net as<span class=\"_ _0\"></span>set (3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a33.9m net ass<span class=\"_ _0\"></span>et) is exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to be reco<span class=\"_ _0\"></span>vered no m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet da<span class=\"_ _0\"></span>te, and a \u00a334<span class=\"_ _0\"></span>.2m net lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a332.3m net liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y) is ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to be s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tled m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s of \u00a30.9m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m) have bee<span class=\"_ _0\"></span>n recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d for the w<span class=\"_ _0\"></span>ithho<span class=\"_ _0\"></span>lding t<span class=\"_ _0\"></span>ax an<span class=\"_ _0\"></span>d other t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s that wou<span class=\"_ _0\"></span>ld be<span class=\"_ gs34\"> </span>paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he unremi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d earn<span class=\"_ _0\"></span>ings of \u00a31<span class=\"_ _5\"></span>8<span class=\"_ _0\"></span>.3m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>9.4m) of the EU subsidiar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, a<span class=\"_ _0\"></span>s the Grou<span class=\"_ _0\"></span>p no lon<span class=\"_ _0\"></span>ger b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s from<span class=\"_ gs34\"> </span>the EU Pa<span class=\"_ _0\"></span>rent Subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive o<span class=\"_ _0\"></span>n div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ds. I<span class=\"_ _0\"></span>t is likely that futu<span class=\"_ _0\"></span>re amount<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be rem<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ted as a di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end rath<span class=\"_ _0\"></span>er than b<span class=\"_ _0\"></span>eing permanently rein<span class=\"_ _3\"></span>vested.<span class=\"_ _295\"> </span>Out<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>e the EU no d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: \u00a3nil) for the w<span class=\"_ _0\"></span>ithho<span class=\"_ _0\"></span>lding t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>nd other t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s, as suc<span class=\"_ _0\"></span>h amount<span class=\"_ _0\"></span>s are p<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>nentl<span class=\"_ _0\"></span>y reinves<span class=\"_ _0\"></span>ted, and t<span class=\"_ _0\"></span>he Group c<span class=\"_ _0\"></span>an contro<span class=\"_ _0\"></span>l the tim<span class=\"_ _0\"></span>ing of any div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nds. U<span class=\"_ _0\"></span>nremit<span class=\"_ _0\"></span>ted e<span class=\"_ _0\"></span>arnings f<span class=\"_ _0\"></span>rom non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>EU subsi<span class=\"_ _0\"></span>diari<span class=\"_ _0\"></span>es totall<span class=\"_ _0\"></span>ed \u00a356.5m at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: \u00a35<span class=\"_ _3\"></span>5.6m).<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed to th<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>tent tha<span class=\"_ _0\"></span>t it is prob<span class=\"_ _0\"></span>able t<span class=\"_ _0\"></span>hat future t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>able p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s are g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>d agains<span class=\"_ _0\"></span>t whi<span class=\"_ _0\"></span>ch to utilis<span class=\"_ _0\"></span>e the c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>nd othe<span class=\"_ _0\"></span>r timing di<span class=\"_ _0\"></span>ffere<span class=\"_ _0\"></span>nces<span class=\"_ _0\"></span>. The m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of the d<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s relates to p<span class=\"_ _0\"></span>rofit in inven<span class=\"_ _3\"></span>tory generated when the UK manuf<span class=\"_ _3\"></span>acturing entities sell<span class=\"_ _3\"></span> product<span class=\"_ _0\"></span>s to ov<span class=\"_ _3\"></span>erseas subsidiaries that<span class=\"_ _3\"></span> distribute the pr<span class=\"_ _3\"></span>oduct<span class=\"_ _0\"></span>s to<span class=\"_ gs34\"> </span>the end c<span class=\"_ _0\"></span>ustom<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>. The t<span class=\"_ _0\"></span>arge<span class=\"_ _0\"></span>ted inventor<span class=\"_ _0\"></span>y l<span class=\"_ _0\"></span>evels at ov<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>eas lo<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tions ar<span class=\"_ _0\"></span>e set at ap<span class=\"_ _0\"></span>proxima<span class=\"_ _0\"></span>tely thre<span class=\"_ _0\"></span>e to four mo<span class=\"_ _0\"></span>nths, a tim<span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span>iod cons<span class=\"_ _0\"></span>ider<span class=\"_ _0\"></span>ed to be to<span class=\"_ _0\"></span>o shor<span class=\"_ _0\"></span>t to b<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d by climate chan<span class=\"_ _0\"></span>ge. Th<span class=\"_ _0\"></span>e shor<span class=\"_ _0\"></span>t ti<span class=\"_ _0\"></span>me pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 and<span class=\"_ gs34\"> </span>the e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>ternal s<span class=\"_ _0\"></span>ale of t<span class=\"_ _0\"></span>he aforem<span class=\"_ _0\"></span>entio<span class=\"_ _0\"></span>ned inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y makes the re<span class=\"_ _0\"></span>alisa<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he defe<span class=\"_ _0\"></span>rred t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t proba<span class=\"_ _0\"></span>ble, suppo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion at t<span class=\"_ _0\"></span>he end of t<span class=\"_ _0\"></span>he year<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>Unr<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span>In the U<span class=\"_ _0\"></span>S, the Gro<span class=\"_ _0\"></span>up has unrel<span class=\"_ _0\"></span>ieved n<span class=\"_ _0\"></span>et op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>ising in th<span class=\"_ _0\"></span>e year end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 of \u00a3nil (F<span class=\"_ _0\"></span>Y 2023: \u00a30.2m<span class=\"_ _3\"></span>). The cumulati<span class=\"_ _0\"></span>ve unuse<span class=\"_ _0\"></span>d op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es at 3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 are \u00a33.5m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a38.6m). Of thi<span class=\"_ _0\"></span>s, \u00a32.2m aris<span class=\"_ _0\"></span>es in TxV Aerospa<span class=\"_ _0\"></span>ce Composite<span class=\"_ _0\"></span>s L<span class=\"_ _0\"></span>LC on which d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x of \u00a30.5m has be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d follow<span class=\"_ _0\"></span>ing the t<span class=\"_ _0\"></span>reatm<span class=\"_ _0\"></span>ent of spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>search an<span class=\"_ _0\"></span>d deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture und<span class=\"_ _0\"></span>er US ta<span class=\"_ _0\"></span>x law re<span class=\"_ _0\"></span>sulting in TxV Aerosp<span class=\"_ _0\"></span>ace Compo<span class=\"_ _0\"></span>sites L<span class=\"_ _0\"></span>LC gene<span class=\"_ _0\"></span>rating t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>able p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s to utilis<span class=\"_ _0\"></span>e the<span class=\"_ _0\"></span>se lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he pote<span class=\"_ _0\"></span>ntial defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set o<span class=\"_ _0\"></span>n the rema<span class=\"_ _0\"></span>ining cumulat<span class=\"_ _0\"></span>ive unre<span class=\"_ _0\"></span>lieved t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x los<span class=\"_ _0\"></span>ses of \u00a31<span class=\"_ _3\"></span>.3m, which aris<span class=\"_ _0\"></span>e in Kl<span class=\"_ _0\"></span>eis<span class=\"_ _0\"></span>s Gear<span class=\"_ _0\"></span>s, I<span class=\"_ _0\"></span>nc, amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s to \u00a30.3m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.2m)<span class=\"_ _3\"></span>. Defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>ax has n<span class=\"_ _0\"></span>ot be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on the<span class=\"_ _0\"></span>se ne<span class=\"_ _0\"></span>t op<span class=\"_ _0\"></span>erating lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es b<span class=\"_ _0\"></span>ecau<span class=\"_ _0\"></span>se of unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y re<span class=\"_ _0\"></span>garding t<span class=\"_ _0\"></span>heir futur<span class=\"_ _0\"></span>e availabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y and ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibilit<span class=\"_ _0\"></span>y. There a<span class=\"_ _0\"></span>re also unr<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised n<span class=\"_ _0\"></span>et defe<span class=\"_ _0\"></span>rred t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in TxV Aeros<span class=\"_ _0\"></span>pace Compo<span class=\"_ _0\"></span>sites L<span class=\"_ _0\"></span>LC and K<span class=\"_ _0\"></span>leis<span class=\"_ _0\"></span>s Gea<span class=\"_ _0\"></span>rs, I<span class=\"_ _0\"></span>nc of \u00a32.3m in relati<span class=\"_ _0\"></span>on to timing d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferences o<span class=\"_ _0\"></span>n cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l and res<span class=\"_ _0\"></span>earch and d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pend<span class=\"_ _0\"></span>iture be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e of uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y reg<span class=\"_ _0\"></span>arding th<span class=\"_ _0\"></span>eir future availabilit<span class=\"_ _0\"></span>y<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d dedu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ibilit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has unreli<span class=\"_ _0\"></span>eved n<span class=\"_ _0\"></span>et op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>ising in the y<span class=\"_ _0\"></span>ear end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 of \u00a35.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.6m)<span class=\"_ _3\"></span>, which relate to the e<span class=\"_ _0\"></span>arly s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ge lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es in V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex (P<span class=\"_ _0\"></span>anjin) High Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance M<span class=\"_ _0\"></span>aterials Co., Ltd. T<span class=\"_ _5\"></span>ot<span class=\"_ _0\"></span>al cumula<span class=\"_ _0\"></span>tive lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are \u00a31<span class=\"_ _5\"></span>2.0m (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: \u00a36.8m) and the p<span class=\"_ _0\"></span>otential d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set on t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s amount<span class=\"_ _0\"></span>s to \u00a33.0<span class=\"_ _0\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>. Alth<span class=\"_ _0\"></span>ough th<span class=\"_ _0\"></span>e plant has n<span class=\"_ _0\"></span>ow be<span class=\"_ _0\"></span>en commi<span class=\"_ _0\"></span>ssio<span class=\"_ _0\"></span>ned, given t<span class=\"_ _0\"></span>he earl<span class=\"_ _0\"></span>y st<span class=\"_ _0\"></span>age in t<span class=\"_ _0\"></span>he comm<span class=\"_ _0\"></span>ercialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the ne<span class=\"_ _0\"></span>w pol<span class=\"_ _0\"></span>ym<span class=\"_ _0\"></span>er grad<span class=\"_ _0\"></span>es be<span class=\"_ _0\"></span>ing manufac<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>d, ther<span class=\"_ _0\"></span>e is inherent u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>y over the t<span class=\"_ _0\"></span>ime per<span class=\"_ _0\"></span>iod to prof<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, and therefore u<span class=\"_ _0\"></span>tilis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s mean<span class=\"_ _0\"></span>s that recove<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y wit<span class=\"_ _0\"></span>hin a reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>e time fra<span class=\"_ _0\"></span>me is unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain.<span class=\"_ _295\"> </span>14. Trade an<span class=\"_ _0\"></span>d oth<span class=\"_ _0\"></span>er r<span class=\"_ _0\"></span>ece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es are am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s due fro<span class=\"_ _0\"></span>m custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s for go<span class=\"_ _0\"></span>ods s<span class=\"_ _0\"></span>old in t<span class=\"_ _0\"></span>he ordina<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y cour<span class=\"_ _0\"></span>se of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed ini<span class=\"_ _0\"></span>tially a<span class=\"_ _0\"></span>t fair value. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt to initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion th<span class=\"_ _0\"></span>ey are me<span class=\"_ _0\"></span>asured at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sed co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>tive inte<span class=\"_ _0\"></span>rest m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying am<span class=\"_ _0\"></span>ount of th<span class=\"_ _0\"></span>ese b<span class=\"_ _0\"></span>alances a<span class=\"_ _0\"></span>pprox<span class=\"_ _0\"></span>imates to fair valu<span class=\"_ _0\"></span>e due to<span class=\"_ gs34\"> </span>the sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t maturit<span class=\"_ _0\"></span>y of a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Allo<span class=\"_ _0\"></span>wances a<span class=\"_ _0\"></span>re cal<span class=\"_ _0\"></span>culated by re<span class=\"_ _0\"></span>ference to cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to be incu<span class=\"_ _0\"></span>rred ove<span class=\"_ _0\"></span>r the lifet<span class=\"_ _0\"></span>ime of th<span class=\"_ _0\"></span>e recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e using the s<span class=\"_ _0\"></span>implifi<span class=\"_ _0\"></span>ed appro<span class=\"_ _0\"></span>ach, as d<span class=\"_ _0\"></span>esc<span class=\"_ _0\"></span>ribe<span class=\"_ _0\"></span>d in note 16.<span class=\"_ _295\"> </span><table class=\"s w329 h127\" id=\"_c84bd2e2-b969-4f17-b7fa-58ac97bd98e3\"><tr><td></td><td class=\"c n x771 y324c w7d hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls150 ws15b\">Group<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x772 y324c w7e hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls141 ws14f\">C<span class=\"_ _3\"></span>ompany<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x48e h2b y324d ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x200 h38 y324d ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1fe h2b y324d ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y324d ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y324e ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x492 h2b y324e ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x466 h38 y324e ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x201 h2b y324e ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y324e ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3160 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x773 y3161 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">33.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x774 y3160 w32b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls72 ws70\">35<span class=\"_ _0\"></span>.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x775 y3161 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x776 y3160 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w32c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">Amount<span class=\"_ _0\"></span>s owed by Group undertakings<span class=\"_ _295\"> </span></div></td><td class=\"c n x760 y30df w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y30de w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x777 y30df wa3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x778 y30de w32d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls9b ws93\">141.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w32e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Prep<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>nd accru<span class=\"_ _0\"></span>ed incom<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n x779 y2fc8 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x77a y2fc9 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x660 y2fc8 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x77b y2fc9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w32f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sal<span class=\"_ _0\"></span>es ta<span class=\"_ _0\"></span>xes re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x77c y2faf w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">3.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x77d y2fae wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a3 y2faf w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x77e y2fae w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w330 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other receivables<span class=\"_ _295\"> </span></div></td><td class=\"c n x77f y2fb1 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x780 y2fb0 w220 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x781 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x782 y2fb0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x783 y2fb3 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">45.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x784 y2fb2 wa2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x785 y2fb3 wa3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x786 y2fb2 w32d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls9b ws93\">141.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table>Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s owed by Gro<span class=\"_ _0\"></span>up und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings are inter<span class=\"_ _0\"></span>est fr<span class=\"_ _0\"></span>ee, unse<span class=\"_ _0\"></span>cured, have n<span class=\"_ _0\"></span>o fixe<span class=\"_ _0\"></span>d date of rep<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt and are rep<span class=\"_ _0\"></span>ayable o<span class=\"_ _0\"></span>n dema<span class=\"_ _0\"></span>nd, wit<span class=\"_ _0\"></span>h suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent liquid<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y in the Gro<span class=\"_ _0\"></span>up to flow fu<span class=\"_ _0\"></span>nds if re<span class=\"_ _0\"></span>quired. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e bala<span class=\"_ _0\"></span>nces have b<span class=\"_ _0\"></span>een co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt and no fut<span class=\"_ _0\"></span>ure credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>ses are reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on th<span class=\"_ _0\"></span>ese b<span class=\"_ _0\"></span>alance<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>The v<span class=\"_ _0\"></span>alue of M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d but n<span class=\"_ _0\"></span>ot invoiced i<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ed in pre<span class=\"_ _0\"></span>paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s and accru<span class=\"_ _0\"></span>ed inco<span class=\"_ _0\"></span>me. The v<span class=\"_ _0\"></span>alue at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 was \u00a31<span class=\"_ _5\"></span>.<span class=\"_ _5\"></span>1m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a30.<span class=\"_ _3\"></span>9m). No credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>s has be<span class=\"_ _0\"></span>en re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in re<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of the M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s\u2019 bala<span class=\"_ _0\"></span>nce at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 (30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a3<span class=\"_ _3\"></span>nil). No cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>les t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s recove<span class=\"_ _0\"></span>rable b<span class=\"_ _0\"></span>alance du<span class=\"_ _0\"></span>e to the finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>rengt<span class=\"_ _0\"></span>h of the counte<span class=\"_ _0\"></span>rpar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Other financial assets<span class=\"_ _295\"> </span>Cash inves<span class=\"_ _0\"></span>ted in ter<span class=\"_ _0\"></span>m or noti<span class=\"_ _0\"></span>ce dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ith ori<span class=\"_ _0\"></span>ginal matur<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s greater t<span class=\"_ _0\"></span>han thre<span class=\"_ _0\"></span>e months in d<span class=\"_ _0\"></span>uration d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia to be<span class=\"_ gs34\"> </span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. Accord<span class=\"_ _0\"></span>ingly, these d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d with<span class=\"_ _0\"></span>in other fi<span class=\"_ _0\"></span>nancial as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd are car<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>d at amor<span class=\"_ _1\"></span>tised cos<span class=\"_ _0\"></span>t in accordan<span class=\"_ _0\"></span>ce with I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9.<span class=\"_ _295\"> </span>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed co<span class=\"_ _0\"></span>st Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ised co<span class=\"_ _0\"></span>st cons<span class=\"_ _0\"></span>ist of l<span class=\"_ _0\"></span>oans re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Th<span class=\"_ _0\"></span>e loan re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble\u2019s initial fair va<span class=\"_ _0\"></span>lue is the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of th<span class=\"_ _0\"></span>e future repay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s, di<span class=\"_ _0\"></span>scounted u<span class=\"_ _0\"></span>sing a market rate of intere<span class=\"_ _0\"></span>st for a<span class=\"_ _0\"></span>n arm\u2019s length l<span class=\"_ _0\"></span>oan, wh<span class=\"_ _0\"></span>en the l<span class=\"_ _0\"></span>oan is gra<span class=\"_ _0\"></span>nted interes<span class=\"_ _0\"></span>t fre<span class=\"_ _0\"></span>e. As t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>ans recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e are held fo<span class=\"_ _0\"></span>r colle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion of co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>tual c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>ws, w<span class=\"_ _0\"></span>here c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent so<span class=\"_ _0\"></span>lel<span class=\"_ _0\"></span>y paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s of princi<span class=\"_ _0\"></span>pal and e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, they are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost i<span class=\"_ _0\"></span>n accordance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Both th<span class=\"_ _0\"></span>e initial d<span class=\"_ _0\"></span>iscount b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the fair valu<span class=\"_ _0\"></span>e and lo<span class=\"_ _0\"></span>an value a<span class=\"_ _0\"></span>nd the subse<span class=\"_ _0\"></span>quent unw<span class=\"_ _0\"></span>ind of th<span class=\"_ _0\"></span>e discou<span class=\"_ _0\"></span>nt are includ<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>thin finan<span class=\"_ _0\"></span>ce (cost<span class=\"_ _0\"></span>s)/<span class=\"_ _0\"></span>incom<span class=\"_ _0\"></span>e in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024, the max<span class=\"_ _0\"></span>imum ex<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sure wit<span class=\"_ _0\"></span>h a single b<span class=\"_ _0\"></span>ank for de<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s (cash and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>nd other f<span class=\"_ _0\"></span>inancial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s) was \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>5.2m (30 Septe<span class=\"_ _0\"></span>mber 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>9.8m) for the Group. A<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024, the large<span class=\"_ _0\"></span>st mar<span class=\"_ _0\"></span>k to market exp<span class=\"_ _0\"></span>osure for g<span class=\"_ _0\"></span>ains on for<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ard foreign e<span class=\"_ _0\"></span>xchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s to a single b<span class=\"_ _0\"></span>ank was \u00a3<span class=\"_ _0\"></span>3.0m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a30.9m)<span class=\"_ _3\"></span>. The a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s on d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit at th<span class=\"_ _0\"></span>e year end re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent the<span class=\"_ gs34\"> </span>Grou<span class=\"_ _0\"></span>p\u2019s maximum e<span class=\"_ _0\"></span>xpo<span class=\"_ _0\"></span>sure to cred<span class=\"_ _0\"></span>it risk on c<span class=\"_ _0\"></span>ash an<span class=\"_ _0\"></span>d dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-538": {
   "value": "12. D<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd li<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w303 h122\" id=\"_effed309-cac2-4ed7-947f-dd439548c9c7\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6dc h2b y3212 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x6dd h2b y3213 ff2a fs17 fc4 sc0 ls9c ws95\">Propert<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6de h2b y3214 ff2a fs17 fc4 sc0 ls7 ws1\">Se<span class=\"_ _0\"></span>t-<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>f of </td><td></td></tr><tr><td></td><td class=\"t m0 x6df h2b y3215 ff2a fs17 fc4 sc0 ls9d ws96\">plant and</td><td class=\"t m0 x6e0 h2b y3216 ff2a fs17 fc4 sc0 ls11c ws11f\"> Emp<span class=\"_ _0\"></span>loyee </td><td></td><td class=\"t m0 x6e1 h2b y3217 ff2a fs17 fc4 sc0 ls9f ws97\" colspan=\"2\">Unremitted<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x6e2 h2b y3218 ff2a fs17 fc4 sc0 ls7 ws1\">def<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x6e3 h2b y3219 ff2a fs17 fc4 sc0 ls13 wsd\">equipme<span class=\"_ _0\"></span>nt</td><td class=\"t m0 x6e4 h2b y321a ff2a fs17 fc4 sc0 ls153 wsf7\"> benefits </td><td class=\"t m0 x37e h2b y321a ff2a fs17 fc4 sc0 ls9e ws7\">Inventories</td><td class=\"t m0 x380 h2b y321b ff2a fs17 fc4 sc0 ls141 ws14f\"> earnings </td><td class=\"t m0 x6e5 h2b y321b ff2a fs17 fc4 sc0 ls9c ws95\"> Other </td><td class=\"t m0 x561 h2b y321b ff2a fs17 fc4 sc0 ls16e ws181\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> </td><td class=\"c x6e7 y321e w304 h123\"><div class=\"t m0 x1c1 h2b y321c ff2a fs17 fc4 sc0 ls11b ws11e\">balances</div><div class=\"t m0 x6e6 hb5 y321d ff2c fs48 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"t m0 x6e8 h2b y321f ff2a fs17 fc4 sc0 lsdf ws4\">Net<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x6e9 h2b y3220 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x566 h2b y3221 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x6ea h2b y3221 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x38d h2b y3222 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x6eb h2b y3222 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h2b y3222 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3223 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h2b y3223 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w93 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ec y2faf w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ed y2faf w19c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ee y2faf w12a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ef y2faf w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f0 y2faf w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f1 y2faf w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f2 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f3 y2faf w305 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2e ws2a\">6.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w306 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f4 y2fb1 w307 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(38.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f5 y2fb1 w308 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(2<span class=\"_ _0\"></span>.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f6 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f7 y2fb1 w309 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(0.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f8 y2fb1 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f9 y2fb1 w30a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>.2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fa y2fb1 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fb y2fb1 wb5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>0.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w30b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net deferred tax (liabilities)/asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fc y2fb3 w307 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(3<span class=\"_ _0\"></span>8.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fd y2fb3 w30c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fe y2fb3 w30d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ff y2fb3 we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(0.<span class=\"_ _0\"></span>9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x700 y2fb3 w30e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x701 y2fb3 w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(34<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y2fb3 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x702 y2fb3 w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(3<span class=\"_ _0\"></span>4.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td></tr></table><table class=\"s w30f h124\" id=\"_90f4f889-dd81-4ce0-bf8f-0e038bb15d0d\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x55b h38 y3224 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er 202<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x703 h38 y3225 ff2c fs17 fc4 sc0 lsd wsd3\">P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ty,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x704 h38 y3226 ff2c fs17 fc4 sc0 ls7 ws1\">Set-<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ff of </td><td></td></tr><tr><td></td><td class=\"t m0 x703 h38 y3227 ff2c fs17 fc4 sc0 ls93 ws8f\">plant and</td><td class=\"t m0 x705 h38 y3228 ff2c fs17 fc4 sc0 ls9e ws7\"> Employee </td><td></td><td class=\"t m0 x706 h38 y3229 ff2c fs17 fc4 sc0 lse0 wsdb\">Unremit<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x565 h38 y322a ff2c fs17 fc4 sc0 ls7 ws1\">defe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x6df h38 y322b ff2c fs17 fc4 sc0 ls11c ws11f\">equipm<span class=\"_ _0\"></span>ent</td><td class=\"t m0 x707 h38 y322c ff2c fs17 fc4 sc0 ls153 wsf7\"> benefits </td><td class=\"t m0 x708 h38 y322c ff2c fs17 fc4 sc0 ls11c ws11f\">Inventor<span class=\"_ _0\"></span>ies</td><td class=\"t m0 x709 h38 y322d ff2c fs17 fc4 sc0 ls140 ws14e\"> earnings </td><td class=\"t m0 x222 h38 y322d ff2c fs17 fc4 sc0 lse2 wsdd\"> Other </td><td class=\"t m0 x4b9 h38 y322d ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l </td><td class=\"c x70b y322f w310 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls93 ws8f\">balances</div><div class=\"t m0 x70a hb5 y322e ff2c fs48 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"t m0 x22a h38 y3230 ff2c fs17 fc4 sc0 ls13 wsd\">Net<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x6e9 h38 y3231 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x566 h38 y3232 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x567 h38 y3232 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x38d h38 y3233 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x569 h38 y3233 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h38 y3233 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x56a h38 y3234 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3234 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w93 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ec y3162 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x70c y3162 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x70d y3162 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x70e y3162 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x70f y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x710 y3162 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x711 y3162 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x712 y3162 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w306 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x713 y3127 w311 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x714 y3127 w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x715 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x716 y3127 w312 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x717 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x718 y3127 wcc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x719 y3127 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x71a y3127 w313 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls29 ws25\">(34<span class=\"_ _0\"></span>.0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w30b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net deferred tax (liabilities)/asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x71b y2fb2 w23 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71c y2fb2 w314 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0.9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71d y2fb2 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x71e y2fb2 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71f y2fb2 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x720 y2fb2 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x721 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x722 y2fb2 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td></tr></table>1  <span class=\"_ _1c\"> </span> <span class=\"_ _6\"></span>The Gro<span class=\"_ _0\"></span>up has a<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>ied t<span class=\"_ _0\"></span>he t<span class=\"_ _0\"></span>ax co<span class=\"_ _0\"></span>nso<span class=\"_ _0\"></span>lida<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n leg<span class=\"_ _0\"></span>islat<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>, in accor<span class=\"_ _0\"></span>danc<span class=\"_ _0\"></span>e wit<span class=\"_ _0\"></span>h IA<span class=\"_ _0\"></span>S 12, where<span class=\"_ _0\"></span>by de<span class=\"_ _0\"></span>ferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n cons<span class=\"_ _0\"></span>oli<span class=\"_ _0\"></span>dati<span class=\"_ _0\"></span>on have b<span class=\"_ _0\"></span>een a<span class=\"_ _0\"></span>llo<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>d to th<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x juri<span class=\"_ _0\"></span>sdi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>s whe<span class=\"_ _0\"></span>re th<span class=\"_ _0\"></span>ey ari<span class=\"_ _0\"></span>se, re<span class=\"_ _0\"></span>sulti<span class=\"_ _0\"></span>ng in an of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>hin de<span class=\"_ _0\"></span>ferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed t<span class=\"_ _0\"></span>ax lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e bala<span class=\"_ _0\"></span>nce sh<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><table class=\"s w316 h125\" id=\"_7e07a087-096f-4d23-a904-c285e65a9c72\"><tr><td></td><td></td><td class=\"t m0 x723 h38 y3235 ff2c fs17 fc4 sc0 lsd wsd3\">P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ty,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x724 h38 y3236 ff2c fs17 fc4 sc0 ls7 ws1\">plan<span class=\"_ _0\"></span>t and </td><td class=\"t m0 x725 h38 y3237 ff2c fs17 fc4 sc0 ls9e ws7\">Employee<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x45d h38 y3238 ff2c fs17 fc4 sc0 lse0 wsdb\">Unremit<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x726 h38 y3239 ff2c fs17 fc4 sc0 ls11c ws11f\">equipm<span class=\"_ _0\"></span>ent</td><td class=\"t m0 x48d h38 y323a ff2c fs17 fc4 sc0 ls153 wsf7\"> benefits</td><td class=\"t m0 x727 h38 y323a ff2c fs17 fc4 sc0 ls11c ws11f\"> Inventor<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></td><td class=\"t m0 x6cc h38 y323b ff2c fs17 fc4 sc0 ls140 ws14e\">earnings</td><td class=\"t m0 x5fc h38 y323b ff2c fs17 fc4 sc0 lse2 wsdd\"> Other </td><td class=\"t m0 x1ff h38 y323b ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x728 h38 y323c ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x490 h38 y323d ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x729 h38 y323e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x72a h38 y323e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x2d8 h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x72b h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x467 h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y3240 ff2a fs7 fc0 sc0 ls7 ws1\">Movem<span class=\"_ _0\"></span>ent i<span class=\"_ _0\"></span>n net p<span class=\"_ _0\"></span>rovi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3241 w25f hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x72c y3241 w317 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>32.0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x72d y3241 w97 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x72e y3241 w185 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x72f y3241 w7a hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x730 y3241 w2e hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x731 y3241 w318 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>7.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3242 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x732 y3242 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x733 y3242 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x734 y3242 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x735 y3242 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x736 y3242 wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x737 y3242 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(0<span class=\"_ _0\"></span>.3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3243 w31a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Prior period adjustment<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x738 y3243 w31b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x739 y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x73a y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x73b y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x648 y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y3243 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3244 w31d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div></td><td class=\"c n x73c y3244 w176 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _295\"> </span></div></td><td class=\"c n x73d y3244 w31e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(3.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x73e y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x73f y3244 wdf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x740 y3244 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x741 y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x742 y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a0 w31f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in other co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive i<span class=\"_ _0\"></span>ncome<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x743 y31a0 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x744 y31a0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x745 y31a0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y31a0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x747 y31a0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x748 y31a0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a1 w320 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x749 y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x74a y31a1 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x74b y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bc y31a1 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x296 y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x74c y31a1 w321 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _5\"></span>1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3245 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x74d y3245 w322 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(3<span class=\"_ _1\"></span>4.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x74e y3245 w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x74f y3245 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x750 y3245 w2bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x751 y3245 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x752 y3245 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3246 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x732 y3246 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x733 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x734 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x753 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x754 y3246 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x755 y3246 w45 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a4 w31a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Prior period adjustment<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x756 y31a4 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x757 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x758 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x759 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x75a y31a4 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x75b y31a4 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a5 w31d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div></td><td class=\"c n x73c y31a5 w176 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _295\"> </span></div></td><td class=\"c n x73d y31a5 w323 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(3<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x75c y31a5 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x75d y31a5 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ff y31a5 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x75e y31a5 w117 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d6 y31a5 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(5<span class=\"_ _0\"></span>.3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a6 w31f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in other co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive i<span class=\"_ _0\"></span>ncome<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x743 y31a6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x75f y31a6 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x760 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x747 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x761 y31a6 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3247 w320 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x749 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x762 y3247 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x763 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x589 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x252 y3247 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x764 y3247 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x765 y2fb2 w307 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls20 ws49\">(38<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x766 y2fb2 w31 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x767 y2fb2 w12a hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x768 y2fb2 we6 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls27 ws23\">(0.<span class=\"_ _0\"></span>9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x769 y2fb2 w2ae hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">2<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x76a y2fb2 w307 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls20 ws49\">(34<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td></tr></table>Of t<span class=\"_ _0\"></span>he net d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>y of \u00a3<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>.6m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a328.4<span class=\"_ _0\"></span>m), a \u00a32<span class=\"_ _3\"></span>.9m net as<span class=\"_ _0\"></span>set (3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a33.9m net ass<span class=\"_ _0\"></span>et) is exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to be reco<span class=\"_ _0\"></span>vered no m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet da<span class=\"_ _0\"></span>te, and a \u00a334<span class=\"_ _0\"></span>.2m net lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a332.3m net liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y) is ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to be s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tled m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s of \u00a30.9m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m) have bee<span class=\"_ _0\"></span>n recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d for the w<span class=\"_ _0\"></span>ithho<span class=\"_ _0\"></span>lding t<span class=\"_ _0\"></span>ax an<span class=\"_ _0\"></span>d other t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s that wou<span class=\"_ _0\"></span>ld be<span class=\"_ gs34\"> </span>paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he unremi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d earn<span class=\"_ _0\"></span>ings of \u00a31<span class=\"_ _5\"></span>8<span class=\"_ _0\"></span>.3m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>9.4m) of the EU subsidiar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, a<span class=\"_ _0\"></span>s the Grou<span class=\"_ _0\"></span>p no lon<span class=\"_ _0\"></span>ger b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s from<span class=\"_ gs34\"> </span>the EU Pa<span class=\"_ _0\"></span>rent Subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive o<span class=\"_ _0\"></span>n div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ds. I<span class=\"_ _0\"></span>t is likely that futu<span class=\"_ _0\"></span>re amount<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be rem<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ted as a di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end rath<span class=\"_ _0\"></span>er than b<span class=\"_ _0\"></span>eing permanently rein<span class=\"_ _3\"></span>vested.<span class=\"_ _295\"> </span>Out<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>e the EU no d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: \u00a3nil) for the w<span class=\"_ _0\"></span>ithho<span class=\"_ _0\"></span>lding t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>nd other t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s, as suc<span class=\"_ _0\"></span>h amount<span class=\"_ _0\"></span>s are p<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>nentl<span class=\"_ _0\"></span>y reinves<span class=\"_ _0\"></span>ted, and t<span class=\"_ _0\"></span>he Group c<span class=\"_ _0\"></span>an contro<span class=\"_ _0\"></span>l the tim<span class=\"_ _0\"></span>ing of any div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nds. U<span class=\"_ _0\"></span>nremit<span class=\"_ _0\"></span>ted e<span class=\"_ _0\"></span>arnings f<span class=\"_ _0\"></span>rom non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>EU subsi<span class=\"_ _0\"></span>diari<span class=\"_ _0\"></span>es totall<span class=\"_ _0\"></span>ed \u00a356.5m at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: \u00a35<span class=\"_ _3\"></span>5.6m).<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed to th<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>tent tha<span class=\"_ _0\"></span>t it is prob<span class=\"_ _0\"></span>able t<span class=\"_ _0\"></span>hat future t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>able p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s are g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>d agains<span class=\"_ _0\"></span>t whi<span class=\"_ _0\"></span>ch to utilis<span class=\"_ _0\"></span>e the c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>nd othe<span class=\"_ _0\"></span>r timing di<span class=\"_ _0\"></span>ffere<span class=\"_ _0\"></span>nces<span class=\"_ _0\"></span>. The m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of the d<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s relates to p<span class=\"_ _0\"></span>rofit in inven<span class=\"_ _3\"></span>tory generated when the UK manuf<span class=\"_ _3\"></span>acturing entities sell<span class=\"_ _3\"></span> product<span class=\"_ _0\"></span>s to ov<span class=\"_ _3\"></span>erseas subsidiaries that<span class=\"_ _3\"></span> distribute the pr<span class=\"_ _3\"></span>oduct<span class=\"_ _0\"></span>s to<span class=\"_ gs34\"> </span>the end c<span class=\"_ _0\"></span>ustom<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>. The t<span class=\"_ _0\"></span>arge<span class=\"_ _0\"></span>ted inventor<span class=\"_ _0\"></span>y l<span class=\"_ _0\"></span>evels at ov<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>eas lo<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tions ar<span class=\"_ _0\"></span>e set at ap<span class=\"_ _0\"></span>proxima<span class=\"_ _0\"></span>tely thre<span class=\"_ _0\"></span>e to four mo<span class=\"_ _0\"></span>nths, a tim<span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span>iod cons<span class=\"_ _0\"></span>ider<span class=\"_ _0\"></span>ed to be to<span class=\"_ _0\"></span>o shor<span class=\"_ _0\"></span>t to b<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d by climate chan<span class=\"_ _0\"></span>ge. Th<span class=\"_ _0\"></span>e shor<span class=\"_ _0\"></span>t ti<span class=\"_ _0\"></span>me pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 and<span class=\"_ gs34\"> </span>the e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>ternal s<span class=\"_ _0\"></span>ale of t<span class=\"_ _0\"></span>he aforem<span class=\"_ _0\"></span>entio<span class=\"_ _0\"></span>ned inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y makes the re<span class=\"_ _0\"></span>alisa<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he defe<span class=\"_ _0\"></span>rred t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t proba<span class=\"_ _0\"></span>ble, suppo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion at t<span class=\"_ _0\"></span>he end of t<span class=\"_ _0\"></span>he year<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>Unr<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span>In the U<span class=\"_ _0\"></span>S, the Gro<span class=\"_ _0\"></span>up has unrel<span class=\"_ _0\"></span>ieved n<span class=\"_ _0\"></span>et op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>ising in th<span class=\"_ _0\"></span>e year end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 of \u00a3nil (F<span class=\"_ _0\"></span>Y 2023: \u00a30.2m<span class=\"_ _3\"></span>). The cumulati<span class=\"_ _0\"></span>ve unuse<span class=\"_ _0\"></span>d op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es at 3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 are \u00a33.5m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a38.6m). Of thi<span class=\"_ _0\"></span>s, \u00a32.2m aris<span class=\"_ _0\"></span>es in TxV Aerospa<span class=\"_ _0\"></span>ce Composite<span class=\"_ _0\"></span>s L<span class=\"_ _0\"></span>LC on which d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x of \u00a30.5m has be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d follow<span class=\"_ _0\"></span>ing the t<span class=\"_ _0\"></span>reatm<span class=\"_ _0\"></span>ent of spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>search an<span class=\"_ _0\"></span>d deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture und<span class=\"_ _0\"></span>er US ta<span class=\"_ _0\"></span>x law re<span class=\"_ _0\"></span>sulting in TxV Aerosp<span class=\"_ _0\"></span>ace Compo<span class=\"_ _0\"></span>sites L<span class=\"_ _0\"></span>LC gene<span class=\"_ _0\"></span>rating t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>able p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s to utilis<span class=\"_ _0\"></span>e the<span class=\"_ _0\"></span>se lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he pote<span class=\"_ _0\"></span>ntial defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set o<span class=\"_ _0\"></span>n the rema<span class=\"_ _0\"></span>ining cumulat<span class=\"_ _0\"></span>ive unre<span class=\"_ _0\"></span>lieved t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x los<span class=\"_ _0\"></span>ses of \u00a31<span class=\"_ _3\"></span>.3m, which aris<span class=\"_ _0\"></span>e in Kl<span class=\"_ _0\"></span>eis<span class=\"_ _0\"></span>s Gear<span class=\"_ _0\"></span>s, I<span class=\"_ _0\"></span>nc, amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s to \u00a30.3m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.2m)<span class=\"_ _3\"></span>. Defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>ax has n<span class=\"_ _0\"></span>ot be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on the<span class=\"_ _0\"></span>se ne<span class=\"_ _0\"></span>t op<span class=\"_ _0\"></span>erating lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es b<span class=\"_ _0\"></span>ecau<span class=\"_ _0\"></span>se of unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y re<span class=\"_ _0\"></span>garding t<span class=\"_ _0\"></span>heir futur<span class=\"_ _0\"></span>e availabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y and ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibilit<span class=\"_ _0\"></span>y. There a<span class=\"_ _0\"></span>re also unr<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised n<span class=\"_ _0\"></span>et defe<span class=\"_ _0\"></span>rred t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in TxV Aeros<span class=\"_ _0\"></span>pace Compo<span class=\"_ _0\"></span>sites L<span class=\"_ _0\"></span>LC and K<span class=\"_ _0\"></span>leis<span class=\"_ _0\"></span>s Gea<span class=\"_ _0\"></span>rs, I<span class=\"_ _0\"></span>nc of \u00a32.3m in relati<span class=\"_ _0\"></span>on to timing d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferences o<span class=\"_ _0\"></span>n cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l and res<span class=\"_ _0\"></span>earch and d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pend<span class=\"_ _0\"></span>iture be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e of uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y reg<span class=\"_ _0\"></span>arding th<span class=\"_ _0\"></span>eir future availabilit<span class=\"_ _0\"></span>y<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d dedu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ibilit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has unreli<span class=\"_ _0\"></span>eved n<span class=\"_ _0\"></span>et op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>ising in the y<span class=\"_ _0\"></span>ear end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 of \u00a35.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.6m)<span class=\"_ _3\"></span>, which relate to the e<span class=\"_ _0\"></span>arly s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ge lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es in V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex (P<span class=\"_ _0\"></span>anjin) High Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance M<span class=\"_ _0\"></span>aterials Co., Ltd. T<span class=\"_ _5\"></span>ot<span class=\"_ _0\"></span>al cumula<span class=\"_ _0\"></span>tive lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are \u00a31<span class=\"_ _5\"></span>2.0m (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: \u00a36.8m) and the p<span class=\"_ _0\"></span>otential d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set on t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s amount<span class=\"_ _0\"></span>s to \u00a33.0<span class=\"_ _0\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>. Alth<span class=\"_ _0\"></span>ough th<span class=\"_ _0\"></span>e plant has n<span class=\"_ _0\"></span>ow be<span class=\"_ _0\"></span>en commi<span class=\"_ _0\"></span>ssio<span class=\"_ _0\"></span>ned, given t<span class=\"_ _0\"></span>he earl<span class=\"_ _0\"></span>y st<span class=\"_ _0\"></span>age in t<span class=\"_ _0\"></span>he comm<span class=\"_ _0\"></span>ercialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the ne<span class=\"_ _0\"></span>w pol<span class=\"_ _0\"></span>ym<span class=\"_ _0\"></span>er grad<span class=\"_ _0\"></span>es be<span class=\"_ _0\"></span>ing manufac<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>d, ther<span class=\"_ _0\"></span>e is inherent u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>y over the t<span class=\"_ _0\"></span>ime per<span class=\"_ _0\"></span>iod to prof<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, and therefore u<span class=\"_ _0\"></span>tilis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s mean<span class=\"_ _0\"></span>s that recove<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y wit<span class=\"_ _0\"></span>hin a reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>e time fra<span class=\"_ _0\"></span>me is unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTaxReceivablesAndPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-519": {
   "value": "12. D<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd li<span class=\"_ _0\"></span>ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w303 h122\" id=\"_effed309-cac2-4ed7-947f-dd439548c9c7\"><tr><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6dc h2b y3212 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x6dd h2b y3213 ff2a fs17 fc4 sc0 ls9c ws95\">Propert<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x6de h2b y3214 ff2a fs17 fc4 sc0 ls7 ws1\">Se<span class=\"_ _0\"></span>t-<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>f of </td><td></td></tr><tr><td></td><td class=\"t m0 x6df h2b y3215 ff2a fs17 fc4 sc0 ls9d ws96\">plant and</td><td class=\"t m0 x6e0 h2b y3216 ff2a fs17 fc4 sc0 ls11c ws11f\"> Emp<span class=\"_ _0\"></span>loyee </td><td></td><td class=\"t m0 x6e1 h2b y3217 ff2a fs17 fc4 sc0 ls9f ws97\" colspan=\"2\">Unremitted<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x6e2 h2b y3218 ff2a fs17 fc4 sc0 ls7 ws1\">def<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x6e3 h2b y3219 ff2a fs17 fc4 sc0 ls13 wsd\">equipme<span class=\"_ _0\"></span>nt</td><td class=\"t m0 x6e4 h2b y321a ff2a fs17 fc4 sc0 ls153 wsf7\"> benefits </td><td class=\"t m0 x37e h2b y321a ff2a fs17 fc4 sc0 ls9e ws7\">Inventories</td><td class=\"t m0 x380 h2b y321b ff2a fs17 fc4 sc0 ls141 ws14f\"> earnings </td><td class=\"t m0 x6e5 h2b y321b ff2a fs17 fc4 sc0 ls9c ws95\"> Other </td><td class=\"t m0 x561 h2b y321b ff2a fs17 fc4 sc0 ls16e ws181\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> </td><td class=\"c x6e7 y321e w304 h123\"><div class=\"t m0 x1c1 h2b y321c ff2a fs17 fc4 sc0 ls11b ws11e\">balances</div><div class=\"t m0 x6e6 hb5 y321d ff2c fs48 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"t m0 x6e8 h2b y321f ff2a fs17 fc4 sc0 lsdf ws4\">Net<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x6e9 h2b y3220 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x566 h2b y3221 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x6ea h2b y3221 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x38d h2b y3222 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x6eb h2b y3222 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h2b y3222 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3223 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h2b y3223 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w93 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ec y2faf w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ed y2faf w19c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ee y2faf w12a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ef y2faf w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f0 y2faf w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f1 y2faf w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f2 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f3 y2faf w305 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2e ws2a\">6.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w306 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f4 y2fb1 w307 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(38.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f5 y2fb1 w308 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(2<span class=\"_ _0\"></span>.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f6 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f7 y2fb1 w309 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(0.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f8 y2fb1 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x6f9 y2fb1 w30a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>.2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fa y2fb1 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fb y2fb1 wb5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>0.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w30b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net deferred tax (liabilities)/asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fc y2fb3 w307 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(3<span class=\"_ _0\"></span>8.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fd y2fb3 w30c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x6fe y2fb3 w30d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ff y2fb3 we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(0.<span class=\"_ _0\"></span>9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x700 y2fb3 w30e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">2<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x701 y2fb3 w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(34<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y2fb3 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x702 y2fb3 w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">(3<span class=\"_ _0\"></span>4.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td></tr></table><table class=\"s w30f h124\" id=\"_90f4f889-dd81-4ce0-bf8f-0e038bb15d0d\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x55b h38 y3224 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er 202<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x703 h38 y3225 ff2c fs17 fc4 sc0 lsd wsd3\">P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ty,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x704 h38 y3226 ff2c fs17 fc4 sc0 ls7 ws1\">Set-<span class=\"_ _0\"></span>o<span class=\"_ _0\"></span>ff of </td><td></td></tr><tr><td></td><td class=\"t m0 x703 h38 y3227 ff2c fs17 fc4 sc0 ls93 ws8f\">plant and</td><td class=\"t m0 x705 h38 y3228 ff2c fs17 fc4 sc0 ls9e ws7\"> Employee </td><td></td><td class=\"t m0 x706 h38 y3229 ff2c fs17 fc4 sc0 lse0 wsdb\">Unremit<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></td><td></td><td></td><td class=\"t m0 x565 h38 y322a ff2c fs17 fc4 sc0 ls7 ws1\">defe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x </td><td></td></tr><tr><td></td><td class=\"t m0 x6df h38 y322b ff2c fs17 fc4 sc0 ls11c ws11f\">equipm<span class=\"_ _0\"></span>ent</td><td class=\"t m0 x707 h38 y322c ff2c fs17 fc4 sc0 ls153 wsf7\"> benefits </td><td class=\"t m0 x708 h38 y322c ff2c fs17 fc4 sc0 ls11c ws11f\">Inventor<span class=\"_ _0\"></span>ies</td><td class=\"t m0 x709 h38 y322d ff2c fs17 fc4 sc0 ls140 ws14e\"> earnings </td><td class=\"t m0 x222 h38 y322d ff2c fs17 fc4 sc0 lse2 wsdd\"> Other </td><td class=\"t m0 x4b9 h38 y322d ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l </td><td class=\"c x70b y322f w310 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls93 ws8f\">balances</div><div class=\"t m0 x70a hb5 y322e ff2c fs48 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"t m0 x22a h38 y3230 ff2c fs17 fc4 sc0 ls13 wsd\">Net<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x6e9 h38 y3231 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x566 h38 y3232 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x567 h38 y3232 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x38d h38 y3233 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x569 h38 y3233 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x37c h38 y3233 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x56a h38 y3234 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3234 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w93 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x6ec y3162 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x70c y3162 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x70d y3162 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x70e y3162 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x70f y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x710 y3162 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x711 y3162 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x712 y3162 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w306 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Deferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x713 y3127 w311 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x714 y3127 w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x715 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x716 y3127 w312 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x717 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x718 y3127 wcc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x719 y3127 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x71a y3127 w313 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls29 ws25\">(34<span class=\"_ _0\"></span>.0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w30b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net deferred tax (liabilities)/asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x71b y2fb2 w23 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71c y2fb2 w314 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0.9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71d y2fb2 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x71e y2fb2 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x71f y2fb2 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x720 y2fb2 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x721 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x722 y2fb2 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td></tr></table>1  <span class=\"_ _1c\"> </span> <span class=\"_ _6\"></span>The Gro<span class=\"_ _0\"></span>up has a<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>ied t<span class=\"_ _0\"></span>he t<span class=\"_ _0\"></span>ax co<span class=\"_ _0\"></span>nso<span class=\"_ _0\"></span>lida<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n leg<span class=\"_ _0\"></span>islat<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>, in accor<span class=\"_ _0\"></span>danc<span class=\"_ _0\"></span>e wit<span class=\"_ _0\"></span>h IA<span class=\"_ _0\"></span>S 12, where<span class=\"_ _0\"></span>by de<span class=\"_ _0\"></span>ferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n cons<span class=\"_ _0\"></span>oli<span class=\"_ _0\"></span>dati<span class=\"_ _0\"></span>on have b<span class=\"_ _0\"></span>een a<span class=\"_ _0\"></span>llo<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>d to th<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x juri<span class=\"_ _0\"></span>sdi<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>s whe<span class=\"_ _0\"></span>re th<span class=\"_ _0\"></span>ey ari<span class=\"_ _0\"></span>se, re<span class=\"_ _0\"></span>sulti<span class=\"_ _0\"></span>ng in an of<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>set w<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>hin de<span class=\"_ _0\"></span>ferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd de<span class=\"_ _0\"></span>ferr<span class=\"_ _0\"></span>ed t<span class=\"_ _0\"></span>ax lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e bala<span class=\"_ _0\"></span>nce sh<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><table class=\"s w316 h125\" id=\"_7e07a087-096f-4d23-a904-c285e65a9c72\"><tr><td></td><td></td><td class=\"t m0 x723 h38 y3235 ff2c fs17 fc4 sc0 lsd wsd3\">P<span class=\"_ _0\"></span>ro<span class=\"_ _0\"></span>p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>ty,<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x724 h38 y3236 ff2c fs17 fc4 sc0 ls7 ws1\">plan<span class=\"_ _0\"></span>t and </td><td class=\"t m0 x725 h38 y3237 ff2c fs17 fc4 sc0 ls9e ws7\">Employee<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x45d h38 y3238 ff2c fs17 fc4 sc0 lse0 wsdb\">Unremit<span class=\"_ _0\"></span>ted<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x726 h38 y3239 ff2c fs17 fc4 sc0 ls11c ws11f\">equipm<span class=\"_ _0\"></span>ent</td><td class=\"t m0 x48d h38 y323a ff2c fs17 fc4 sc0 ls153 wsf7\"> benefits</td><td class=\"t m0 x727 h38 y323a ff2c fs17 fc4 sc0 ls11c ws11f\"> Inventor<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></td><td class=\"t m0 x6cc h38 y323b ff2c fs17 fc4 sc0 ls140 ws14e\">earnings</td><td class=\"t m0 x5fc h38 y323b ff2c fs17 fc4 sc0 lse2 wsdd\"> Other </td><td class=\"t m0 x1ff h38 y323b ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x728 h38 y323c ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x490 h38 y323d ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x729 h38 y323e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x72a h38 y323e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x2d8 h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x72b h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x467 h38 y323f ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y3240 ff2a fs7 fc0 sc0 ls7 ws1\">Movem<span class=\"_ _0\"></span>ent i<span class=\"_ _0\"></span>n net p<span class=\"_ _0\"></span>rovi<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3241 w25f hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2022<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x72c y3241 w317 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>32.0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x72d y3241 w97 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x72e y3241 w185 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x72f y3241 w7a hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x730 y3241 w2e hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x731 y3241 w318 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>7.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3242 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x732 y3242 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x733 y3242 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x734 y3242 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x735 y3242 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x736 y3242 wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x737 y3242 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(0<span class=\"_ _0\"></span>.3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3243 w31a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Prior period adjustment<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x738 y3243 w31b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x739 y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x73a y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x73b y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x648 y3243 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x501 y3243 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3244 w31d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div></td><td class=\"c n x73c y3244 w176 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _295\"> </span></div></td><td class=\"c n x73d y3244 w31e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(3.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x73e y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x73f y3244 wdf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x740 y3244 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x741 y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x742 y3244 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>3.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a0 w31f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in other co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive i<span class=\"_ _0\"></span>ncome<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x743 y31a0 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x744 y31a0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x745 y31a0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y31a0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x747 y31a0 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x748 y31a0 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a1 w320 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x749 y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x74a y31a1 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x74b y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x5bc y31a1 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x296 y31a1 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x74c y31a1 w321 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _5\"></span>1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3245 w26c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x74d y3245 w322 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(3<span class=\"_ _1\"></span>4.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x74e y3245 w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(0<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x74f y3245 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x750 y3245 w2bb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x751 y3245 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x752 y3245 w315 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">(<span class=\"_ _0\"></span>28<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3246 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x732 y3246 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x733 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x734 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x753 y3246 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x754 y3246 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x755 y3246 w45 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a4 w31a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Prior period adjustment<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x756 y31a4 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x757 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x758 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x759 y31a4 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x75a y31a4 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x75b y31a4 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a5 w31d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div></td><td class=\"c n x73c y31a5 w176 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">7<span class=\"_ _295\"> </span></div></td><td class=\"c n x73d y31a5 w323 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(3<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x75c y31a5 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x75d y31a5 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ff y31a5 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x75e y31a5 w117 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x5d6 y31a5 w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(5<span class=\"_ _0\"></span>.3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a6 w31f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in other co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive i<span class=\"_ _0\"></span>ncome<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x743 y31a6 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x75f y31a6 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x760 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x747 y31a6 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x761 y31a6 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3247 w320 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x749 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x762 y3247 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x763 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x589 y3247 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x252 y3247 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x764 y3247 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w27d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x765 y2fb2 w307 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls20 ws49\">(38<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x766 y2fb2 w31 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x767 y2fb2 w12a hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x768 y2fb2 we6 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls27 ws23\">(0.<span class=\"_ _0\"></span>9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x769 y2fb2 w2ae hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 lsd9 wsd5\">2<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x76a y2fb2 w307 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff2a fs7 fc4 sc0 ls20 ws49\">(34<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td></tr></table>Of t<span class=\"_ _0\"></span>he net d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabilit<span class=\"_ _0\"></span>y of \u00a3<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>.6m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a328.4<span class=\"_ _0\"></span>m), a \u00a32<span class=\"_ _3\"></span>.9m net as<span class=\"_ _0\"></span>set (3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a33.9m net ass<span class=\"_ _0\"></span>et) is exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to be reco<span class=\"_ _0\"></span>vered no m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet da<span class=\"_ _0\"></span>te, and a \u00a334<span class=\"_ _0\"></span>.2m net lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a332.3m net liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y) is ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to be s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tled m<span class=\"_ _0\"></span>ore tha<span class=\"_ _0\"></span>n 1<span class=\"_ _3\"></span>2 months af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s of \u00a30.9m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m) have bee<span class=\"_ _0\"></span>n recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d for the w<span class=\"_ _0\"></span>ithho<span class=\"_ _0\"></span>lding t<span class=\"_ _0\"></span>ax an<span class=\"_ _0\"></span>d other t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s that wou<span class=\"_ _0\"></span>ld be<span class=\"_ gs34\"> </span>paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he unremi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d earn<span class=\"_ _0\"></span>ings of \u00a31<span class=\"_ _5\"></span>8<span class=\"_ _0\"></span>.3m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>9.4m) of the EU subsidiar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, a<span class=\"_ _0\"></span>s the Grou<span class=\"_ _0\"></span>p no lon<span class=\"_ _0\"></span>ger b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s from<span class=\"_ gs34\"> </span>the EU Pa<span class=\"_ _0\"></span>rent Subsi<span class=\"_ _0\"></span>diar<span class=\"_ _0\"></span>y Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive o<span class=\"_ _0\"></span>n div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ds. I<span class=\"_ _0\"></span>t is likely that futu<span class=\"_ _0\"></span>re amount<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be rem<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ted as a di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end rath<span class=\"_ _0\"></span>er than b<span class=\"_ _0\"></span>eing permanently rein<span class=\"_ _3\"></span>vested.<span class=\"_ _295\"> </span>Out<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>e the EU no d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: \u00a3nil) for the w<span class=\"_ _0\"></span>ithho<span class=\"_ _0\"></span>lding t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>nd other t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s, as suc<span class=\"_ _0\"></span>h amount<span class=\"_ _0\"></span>s are p<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>nentl<span class=\"_ _0\"></span>y reinves<span class=\"_ _0\"></span>ted, and t<span class=\"_ _0\"></span>he Group c<span class=\"_ _0\"></span>an contro<span class=\"_ _0\"></span>l the tim<span class=\"_ _0\"></span>ing of any div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nds. U<span class=\"_ _0\"></span>nremit<span class=\"_ _0\"></span>ted e<span class=\"_ _0\"></span>arnings f<span class=\"_ _0\"></span>rom non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>EU subsi<span class=\"_ _0\"></span>diari<span class=\"_ _0\"></span>es totall<span class=\"_ _0\"></span>ed \u00a356.5m at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 (30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2023: \u00a35<span class=\"_ _3\"></span>5.6m).<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed to th<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>tent tha<span class=\"_ _0\"></span>t it is prob<span class=\"_ _0\"></span>able t<span class=\"_ _0\"></span>hat future t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>able p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s are g<span class=\"_ _0\"></span>enerate<span class=\"_ _0\"></span>d agains<span class=\"_ _0\"></span>t whi<span class=\"_ _0\"></span>ch to utilis<span class=\"_ _0\"></span>e the c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x los<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>nd othe<span class=\"_ _0\"></span>r timing di<span class=\"_ _0\"></span>ffere<span class=\"_ _0\"></span>nces<span class=\"_ _0\"></span>. The m<span class=\"_ _0\"></span>ajori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of the d<span class=\"_ _0\"></span>eferred t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s relates to p<span class=\"_ _0\"></span>rofit in inven<span class=\"_ _3\"></span>tory generated when the UK manuf<span class=\"_ _3\"></span>acturing entities sell<span class=\"_ _3\"></span> product<span class=\"_ _0\"></span>s to ov<span class=\"_ _3\"></span>erseas subsidiaries that<span class=\"_ _3\"></span> distribute the pr<span class=\"_ _3\"></span>oduct<span class=\"_ _0\"></span>s to<span class=\"_ gs34\"> </span>the end c<span class=\"_ _0\"></span>ustom<span class=\"_ _0\"></span>er<span class=\"_ _3\"></span>. The t<span class=\"_ _0\"></span>arge<span class=\"_ _0\"></span>ted inventor<span class=\"_ _0\"></span>y l<span class=\"_ _0\"></span>evels at ov<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>eas lo<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>tions ar<span class=\"_ _0\"></span>e set at ap<span class=\"_ _0\"></span>proxima<span class=\"_ _0\"></span>tely thre<span class=\"_ _0\"></span>e to four mo<span class=\"_ _0\"></span>nths, a tim<span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span>iod cons<span class=\"_ _0\"></span>ider<span class=\"_ _0\"></span>ed to be to<span class=\"_ _0\"></span>o shor<span class=\"_ _0\"></span>t to b<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d by climate chan<span class=\"_ _0\"></span>ge. Th<span class=\"_ _0\"></span>e shor<span class=\"_ _0\"></span>t ti<span class=\"_ _0\"></span>me pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 and<span class=\"_ gs34\"> </span>the e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>ternal s<span class=\"_ _0\"></span>ale of t<span class=\"_ _0\"></span>he aforem<span class=\"_ _0\"></span>entio<span class=\"_ _0\"></span>ned inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y makes the re<span class=\"_ _0\"></span>alisa<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he defe<span class=\"_ _0\"></span>rred t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t proba<span class=\"_ _0\"></span>ble, suppo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ting it<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion at t<span class=\"_ _0\"></span>he end of t<span class=\"_ _0\"></span>he year<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>Unr<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gn<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span>In the U<span class=\"_ _0\"></span>S, the Gro<span class=\"_ _0\"></span>up has unrel<span class=\"_ _0\"></span>ieved n<span class=\"_ _0\"></span>et op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>ising in th<span class=\"_ _0\"></span>e year end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 of \u00a3nil (F<span class=\"_ _0\"></span>Y 2023: \u00a30.2m<span class=\"_ _3\"></span>). The cumulati<span class=\"_ _0\"></span>ve unuse<span class=\"_ _0\"></span>d op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es at 3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 are \u00a33.5m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a38.6m). Of thi<span class=\"_ _0\"></span>s, \u00a32.2m aris<span class=\"_ _0\"></span>es in TxV Aerospa<span class=\"_ _0\"></span>ce Composite<span class=\"_ _0\"></span>s L<span class=\"_ _0\"></span>LC on which d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x of \u00a30.5m has be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d follow<span class=\"_ _0\"></span>ing the t<span class=\"_ _0\"></span>reatm<span class=\"_ _0\"></span>ent of spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>ed re<span class=\"_ _0\"></span>search an<span class=\"_ _0\"></span>d deve<span class=\"_ _0\"></span>lopm<span class=\"_ _0\"></span>ent exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture und<span class=\"_ _0\"></span>er US ta<span class=\"_ _0\"></span>x law re<span class=\"_ _0\"></span>sulting in TxV Aerosp<span class=\"_ _0\"></span>ace Compo<span class=\"_ _0\"></span>sites L<span class=\"_ _0\"></span>LC gene<span class=\"_ _0\"></span>rating t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>able p<span class=\"_ _0\"></span>rofit<span class=\"_ _0\"></span>s to utilis<span class=\"_ _0\"></span>e the<span class=\"_ _0\"></span>se lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he pote<span class=\"_ _0\"></span>ntial defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set o<span class=\"_ _0\"></span>n the rema<span class=\"_ _0\"></span>ining cumulat<span class=\"_ _0\"></span>ive unre<span class=\"_ _0\"></span>lieved t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x los<span class=\"_ _0\"></span>ses of \u00a31<span class=\"_ _3\"></span>.3m, which aris<span class=\"_ _0\"></span>e in Kl<span class=\"_ _0\"></span>eis<span class=\"_ _0\"></span>s Gear<span class=\"_ _0\"></span>s, I<span class=\"_ _0\"></span>nc, amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s to \u00a30.3m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.2m)<span class=\"_ _3\"></span>. Defer<span class=\"_ _0\"></span>red t<span class=\"_ _0\"></span>ax has n<span class=\"_ _0\"></span>ot be<span class=\"_ _0\"></span>en reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on the<span class=\"_ _0\"></span>se ne<span class=\"_ _0\"></span>t op<span class=\"_ _0\"></span>erating lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es b<span class=\"_ _0\"></span>ecau<span class=\"_ _0\"></span>se of unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>taint<span class=\"_ _0\"></span>y re<span class=\"_ _0\"></span>garding t<span class=\"_ _0\"></span>heir futur<span class=\"_ _0\"></span>e availabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y and ded<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tibilit<span class=\"_ _0\"></span>y. There a<span class=\"_ _0\"></span>re also unr<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised n<span class=\"_ _0\"></span>et defe<span class=\"_ _0\"></span>rred t<span class=\"_ _0\"></span>ax a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in TxV Aeros<span class=\"_ _0\"></span>pace Compo<span class=\"_ _0\"></span>sites L<span class=\"_ _0\"></span>LC and K<span class=\"_ _0\"></span>leis<span class=\"_ _0\"></span>s Gea<span class=\"_ _0\"></span>rs, I<span class=\"_ _0\"></span>nc of \u00a32.3m in relati<span class=\"_ _0\"></span>on to timing d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferences o<span class=\"_ _0\"></span>n cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l and res<span class=\"_ _0\"></span>earch and d<span class=\"_ _0\"></span>evel<span class=\"_ _0\"></span>opm<span class=\"_ _0\"></span>ent ex<span class=\"_ _0\"></span>pend<span class=\"_ _0\"></span>iture be<span class=\"_ _0\"></span>caus<span class=\"_ _0\"></span>e of uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y reg<span class=\"_ _0\"></span>arding th<span class=\"_ _0\"></span>eir future availabilit<span class=\"_ _0\"></span>y<span class=\"_ gs34\"> </span>an<span class=\"_ _0\"></span>d dedu<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ibilit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up has unreli<span class=\"_ _0\"></span>eved n<span class=\"_ _0\"></span>et op<span class=\"_ _0\"></span>erating l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es ar<span class=\"_ _0\"></span>ising in the y<span class=\"_ _0\"></span>ear end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 of \u00a35.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.6m)<span class=\"_ _3\"></span>, which relate to the e<span class=\"_ _0\"></span>arly s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ge lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es in V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex (P<span class=\"_ _0\"></span>anjin) High Per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance M<span class=\"_ _0\"></span>aterials Co., Ltd. T<span class=\"_ _5\"></span>ot<span class=\"_ _0\"></span>al cumula<span class=\"_ _0\"></span>tive lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are \u00a31<span class=\"_ _5\"></span>2.0m (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: \u00a36.8m) and the p<span class=\"_ _0\"></span>otential d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d ta<span class=\"_ _0\"></span>x as<span class=\"_ _0\"></span>set on t<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s amount<span class=\"_ _0\"></span>s to \u00a33.0<span class=\"_ _0\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>. Alth<span class=\"_ _0\"></span>ough th<span class=\"_ _0\"></span>e plant has n<span class=\"_ _0\"></span>ow be<span class=\"_ _0\"></span>en commi<span class=\"_ _0\"></span>ssio<span class=\"_ _0\"></span>ned, given t<span class=\"_ _0\"></span>he earl<span class=\"_ _0\"></span>y st<span class=\"_ _0\"></span>age in t<span class=\"_ _0\"></span>he comm<span class=\"_ _0\"></span>ercialis<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the ne<span class=\"_ _0\"></span>w pol<span class=\"_ _0\"></span>ym<span class=\"_ _0\"></span>er grad<span class=\"_ _0\"></span>es be<span class=\"_ _0\"></span>ing manufac<span class=\"_ _0\"></span>ture<span class=\"_ _0\"></span>d, ther<span class=\"_ _0\"></span>e is inherent u<span class=\"_ _0\"></span>ncer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>int<span class=\"_ _0\"></span>y over the t<span class=\"_ _0\"></span>ime per<span class=\"_ _0\"></span>iod to prof<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, and therefore u<span class=\"_ _0\"></span>tilis<span class=\"_ _0\"></span>ation of t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s mean<span class=\"_ _0\"></span>s that recove<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y wit<span class=\"_ _0\"></span>hin a reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>e time fra<span class=\"_ _0\"></span>me is unce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDeferredTaxesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-495": {
   "value": "13. In<span class=\"_ _3\"></span>ventories<span class=\"_ _295\"> </span>Inventor<span class=\"_ _0\"></span>ies are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at the l<span class=\"_ _0\"></span>ower of cos<span class=\"_ _0\"></span>t and ne<span class=\"_ _0\"></span>t realis<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e value. Th<span class=\"_ _0\"></span>e cost of i<span class=\"_ _0\"></span>nventorie<span class=\"_ _0\"></span>s is bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he fir<span class=\"_ _0\"></span>st-<span class=\"_ _0\"></span>in, firs<span class=\"_ _0\"></span>t-<span class=\"_ _0\"></span>out pr<span class=\"_ _0\"></span>incipl<span class=\"_ _0\"></span>e and inclu<span class=\"_ _0\"></span>des e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditur<span class=\"_ _0\"></span>e incurre<span class=\"_ _0\"></span>d in acquir<span class=\"_ _0\"></span>ing the invento<span class=\"_ _0\"></span>ries a<span class=\"_ _0\"></span>nd bring<span class=\"_ _0\"></span>ing them to t<span class=\"_ _0\"></span>heir ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing lo<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on and co<span class=\"_ _0\"></span>nditi<span class=\"_ _0\"></span>on. Th<span class=\"_ _0\"></span>e cost of finishe<span class=\"_ _0\"></span>d go<span class=\"_ _0\"></span>ods an<span class=\"_ _0\"></span>d work in p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ss comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s raw materi<span class=\"_ _0\"></span>als, dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t labo<span class=\"_ _0\"></span>ur<span class=\"_ _3\"></span>, other dire<span class=\"_ _0\"></span>ct co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s and re<span class=\"_ _0\"></span>lated pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on over<span class=\"_ _0\"></span>heads (alloca<span class=\"_ _0\"></span>ted bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he high<span class=\"_ _0\"></span>er of ac<span class=\"_ _0\"></span>tual an<span class=\"_ _0\"></span>d norm<span class=\"_ _0\"></span>al produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion l<span class=\"_ _0\"></span>evels). Cost is cal<span class=\"_ _0\"></span>culated usi<span class=\"_ _0\"></span>ng the s<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>dard cos<span class=\"_ _0\"></span>t meth<span class=\"_ _0\"></span>od. N<span class=\"_ _0\"></span>et real<span class=\"_ _0\"></span>isab<span class=\"_ _0\"></span>le value is th<span class=\"_ _0\"></span>e es<span class=\"_ _0\"></span>timated s<span class=\"_ _0\"></span>elling p<span class=\"_ _0\"></span>rice in th<span class=\"_ _0\"></span>e ordinar<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>urs<span class=\"_ _0\"></span>e of busin<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>, les<span class=\"_ _0\"></span>s the e<span class=\"_ _0\"></span>stimate<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>ts of co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd sell<span class=\"_ _0\"></span>ing ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>In ca<span class=\"_ _0\"></span>lculatin<span class=\"_ _0\"></span>g the es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d sell<span class=\"_ _0\"></span>ing price, a numb<span class=\"_ _0\"></span>er of fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s are t<span class=\"_ _0\"></span>aken into account, inclu<span class=\"_ _0\"></span>ding the a<span class=\"_ _0\"></span>ge of th<span class=\"_ _0\"></span>e inventor<span class=\"_ _0\"></span>y, customer o<span class=\"_ _0\"></span>rder profile<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e qualit<span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>tatus<span class=\"_ _0\"></span>, alterna<span class=\"_ _0\"></span>tive rou<span class=\"_ _0\"></span>tes to market and o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns to repro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s. Wh<span class=\"_ _0\"></span>ere the n<span class=\"_ _0\"></span>et realis<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e value is b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w the cos<span class=\"_ _0\"></span>t of the inventor<span class=\"_ _0\"></span>y a prov<span class=\"_ _0\"></span>isio<span class=\"_ _0\"></span>n is mad<span class=\"_ _0\"></span>e to write d<span class=\"_ _0\"></span>own t<span class=\"_ _0\"></span>he inventor<span class=\"_ _0\"></span>y to th<span class=\"_ _0\"></span>e net rea<span class=\"_ _0\"></span>lisab<span class=\"_ _0\"></span>le valu<span class=\"_ _0\"></span>e which i<span class=\"_ _0\"></span>s exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>ed to the pr<span class=\"_ _0\"></span>ofit and l<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>ccount. If subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly the va<span class=\"_ _0\"></span>lue realis<span class=\"_ _0\"></span>ed fro<span class=\"_ _0\"></span>m the inventor<span class=\"_ _1\"></span>y is above the n<span class=\"_ _0\"></span>et realis<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e value th<span class=\"_ _0\"></span>e provis<span class=\"_ _0\"></span>ion is w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten ba<span class=\"_ _0\"></span>ck to the prof<span class=\"_ _0\"></span>it and lo<span class=\"_ _0\"></span>ss a<span class=\"_ _0\"></span>ccount.<span class=\"_ _295\"> </span> Crit<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l jud<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d key sou<span class=\"_ _0\"></span>rce<span class=\"_ _0\"></span>s of es<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>mati<span class=\"_ _0\"></span>on un<span class=\"_ _0\"></span>cer<span class=\"_ _1\"></span>taint<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n rela<span class=\"_ _0\"></span>tion to v<span class=\"_ _0\"></span>aluat<span class=\"_ _0\"></span>ion of i<span class=\"_ _0\"></span>nven<span class=\"_ _0\"></span>torie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>The c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing valu<span class=\"_ _0\"></span>e of inventor<span class=\"_ _0\"></span>y, comprising raw ma<span class=\"_ _0\"></span>terials<span class=\"_ _0\"></span>, work in p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ss and f<span class=\"_ _0\"></span>inishe<span class=\"_ _0\"></span>d goo<span class=\"_ _0\"></span>ds tota<span class=\"_ _0\"></span>lling \u00a31<span class=\"_ _1e\"></span>1<span class=\"_ _3\"></span>5.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m, require<span class=\"_ _0\"></span>s the us<span class=\"_ _0\"></span>e of est<span class=\"_ _0\"></span>imates an<span class=\"_ _0\"></span>d judg<span class=\"_ _0\"></span>ement. T<span class=\"_ _0\"></span>he Gro<span class=\"_ _0\"></span>up abs<span class=\"_ _0\"></span>orb<span class=\"_ _0\"></span>s direc<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>y at<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tab<span class=\"_ _0\"></span>le cos<span class=\"_ _0\"></span>ts o<span class=\"_ _0\"></span>ver the hi<span class=\"_ _0\"></span>gher of a<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>al produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd nor<span class=\"_ _0\"></span>mal prod<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tion to<span class=\"_ _0\"></span> avoid ab<span class=\"_ _0\"></span>sor<span class=\"_ _0\"></span>bing mo<span class=\"_ _0\"></span>re overh<span class=\"_ _0\"></span>eads t<span class=\"_ _0\"></span>han incurr<span class=\"_ _0\"></span>ed in pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>ds of high pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on or ab<span class=\"_ _0\"></span>sor<span class=\"_ _0\"></span>bing exce<span class=\"_ _0\"></span>ss over<span class=\"_ _0\"></span>head<span class=\"_ _0\"></span>s in per<span class=\"_ _0\"></span>iods of l<span class=\"_ _0\"></span>ow pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n. Judg<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt is require<span class=\"_ _0\"></span>d whe<span class=\"_ _0\"></span>n ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sing the l<span class=\"_ _0\"></span>evel of no<span class=\"_ _0\"></span>rmal pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on to comp<span class=\"_ _0\"></span>are wit<span class=\"_ _0\"></span>h the ac<span class=\"_ _0\"></span>tual p<span class=\"_ _0\"></span>roduc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion in d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ing the rate at<span class=\"_ _0\"></span> which to absorb the<span class=\"_ _3\"></span> directly attribut<span class=\"_ _0\"></span>able costs. This judgement considers historical pr<span class=\"_ _3\"></span>oduction levels and budgeted production, as well<span class=\"_ _3\"></span> as the<span class=\"_ gs34\"> </span>rela<span class=\"_ _0\"></span>tionsh<span class=\"_ _0\"></span>ip bet<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on and s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s when co<span class=\"_ _0\"></span>ncludin<span class=\"_ _0\"></span>g on the a<span class=\"_ _0\"></span>pprop<span class=\"_ _0\"></span>riate le<span class=\"_ _0\"></span>vel over w<span class=\"_ _0\"></span>hich to abs<span class=\"_ _0\"></span>orb p<span class=\"_ _0\"></span>roduc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion cos<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he prima<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y est<span class=\"_ _0\"></span>imate is in res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of the le<span class=\"_ _0\"></span>vel of variat<span class=\"_ _0\"></span>ions<span class=\"_ _0\"></span>, including m<span class=\"_ _0\"></span>aterial us<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>e and purcha<span class=\"_ _0\"></span>se pri<span class=\"_ _0\"></span>ce varian<span class=\"_ _0\"></span>ces, b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n ac<span class=\"_ _0\"></span>tual and s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ndard cos<span class=\"_ _0\"></span>t abso<span class=\"_ _0\"></span>rb<span class=\"_ _0\"></span>ed into inventor<span class=\"_ _0\"></span>y at e<span class=\"_ _0\"></span>ach pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d end. Ma<span class=\"_ _0\"></span>nagem<span class=\"_ _0\"></span>ent use<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d ex<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>ience in t<span class=\"_ _0\"></span>he proce<span class=\"_ _0\"></span>ss of for<span class=\"_ _0\"></span>ming it<span class=\"_ _0\"></span>s vi<span class=\"_ _0\"></span>ew on th<span class=\"_ _0\"></span>e adjus<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts<span class=\"_ _0\"></span> require<span class=\"_ _0\"></span>d to record inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y at cos<span class=\"_ _0\"></span>t. Mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent has as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>d the ran<span class=\"_ _0\"></span>ge of po<span class=\"_ _0\"></span>ssib<span class=\"_ _0\"></span>le outco<span class=\"_ _0\"></span>mes w<span class=\"_ _0\"></span>hich mig<span class=\"_ _0\"></span>ht result fro<span class=\"_ _0\"></span>m a change in<span class=\"_ _0\"></span> assum<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s and has d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ed this to b<span class=\"_ _0\"></span>e from a \u00a30.5m increa<span class=\"_ _0\"></span>se in invento<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y to a \u00a34.<span class=\"_ _3\"></span>7m reduct<span class=\"_ _0\"></span>ion in invento<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y at 30<span class=\"_ gs34\"> </span>S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024.<span class=\"_ _295\"> </span>Inventor<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>rovisi<span class=\"_ _0\"></span>ons are pu<span class=\"_ _0\"></span>t in place for s<span class=\"_ _0\"></span>low mov<span class=\"_ _0\"></span>ing and p<span class=\"_ _0\"></span>otentiall<span class=\"_ _0\"></span>y obs<span class=\"_ _0\"></span>ole<span class=\"_ _0\"></span>te inventor<span class=\"_ _0\"></span>y as we<span class=\"_ _0\"></span>ll as dama<span class=\"_ _0\"></span>ged a<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>/or out of s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t where co<span class=\"_ _0\"></span>st is co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red to be hi<span class=\"_ _0\"></span>gher tha<span class=\"_ _0\"></span>n net reali<span class=\"_ _0\"></span>sab<span class=\"_ _0\"></span>le value. T<span class=\"_ _0\"></span>he lev<span class=\"_ _0\"></span>el of prov<span class=\"_ _0\"></span>isionin<span class=\"_ _0\"></span>g is an es<span class=\"_ _0\"></span>timate, wit<span class=\"_ _0\"></span>h judg<span class=\"_ _0\"></span>ement re<span class=\"_ _0\"></span>quired on ag<span class=\"_ _0\"></span>eing, cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>r orde<span class=\"_ _0\"></span>r profile<span class=\"_ _0\"></span>s, alte<span class=\"_ _0\"></span>rnati<span class=\"_ _0\"></span>ve routes to ma<span class=\"_ _0\"></span>rket and the o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n to repro<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e est<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n of the rang<span class=\"_ _0\"></span>e of po<span class=\"_ _0\"></span>ssib<span class=\"_ _0\"></span>le outcom<span class=\"_ _0\"></span>es is an inc<span class=\"_ _0\"></span>rease in t<span class=\"_ _0\"></span>he value o<span class=\"_ _0\"></span>f inventor<span class=\"_ _0\"></span>y of \u00a30.9m to a de<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>e of \u00a33.2m and is t<span class=\"_ _0\"></span>herefor<span class=\"_ _0\"></span>e not consid<span class=\"_ _0\"></span>ered to ma<span class=\"_ _0\"></span>teriall<span class=\"_ _0\"></span>y impac<span class=\"_ _0\"></span>t the c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>yi<span class=\"_ _0\"></span>ng value of inve<span class=\"_ _0\"></span>ntor<span class=\"_ _0\"></span>y wit<span class=\"_ _0\"></span>hin the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months.<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of clima<span class=\"_ _0\"></span>te change o<span class=\"_ _0\"></span>n consume<span class=\"_ _0\"></span>r behav<span class=\"_ _0\"></span>iour may a<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t the de<span class=\"_ _0\"></span>mand for th<span class=\"_ _0\"></span>e Group\u2019s produ<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s, r<span class=\"_ _0\"></span>esultin<span class=\"_ _0\"></span>g in obs<span class=\"_ _0\"></span>ole<span class=\"_ _0\"></span>scence o<span class=\"_ _0\"></span>r reduce<span class=\"_ _0\"></span>d dem<span class=\"_ _0\"></span>and, thus re<span class=\"_ _0\"></span>ducing th<span class=\"_ _0\"></span>e net real<span class=\"_ _0\"></span>isab<span class=\"_ _0\"></span>le valu<span class=\"_ _0\"></span>e. The Grou<span class=\"_ _0\"></span>p targ<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying a<span class=\"_ _0\"></span>pproxi<span class=\"_ _0\"></span>mately t<span class=\"_ _0\"></span>hree to four mont<span class=\"_ _0\"></span>hs of inventor<span class=\"_ _0\"></span>y cover a<span class=\"_ _0\"></span>cros<span class=\"_ _0\"></span>s the sup<span class=\"_ _0\"></span>ply cha<span class=\"_ _0\"></span>in at any poi<span class=\"_ _0\"></span>nt in time, a time f<span class=\"_ _0\"></span>rame over w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct of c<span class=\"_ _0\"></span>limate change o<span class=\"_ _0\"></span>n consume<span class=\"_ _0\"></span>r behav<span class=\"_ _0\"></span>iour is n<span class=\"_ _0\"></span>ot ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to impac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>. The ma<span class=\"_ _0\"></span>jori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y of the Grou<span class=\"_ _0\"></span>p\u2019s core produc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s ser<span class=\"_ _1\"></span>ve multiple appli<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>ons in mult<span class=\"_ _0\"></span>iple ma<span class=\"_ _0\"></span>rkets<span class=\"_ _0\"></span>, fur<span class=\"_ _0\"></span>ther re<span class=\"_ _0\"></span>ducing t<span class=\"_ _0\"></span>he risk of m<span class=\"_ _0\"></span>aterial o<span class=\"_ _0\"></span>bso<span class=\"_ _0\"></span>lete invento<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y over th<span class=\"_ _0\"></span>e long<span class=\"_ _0\"></span>er term w<span class=\"_ _0\"></span>ith ea<span class=\"_ _0\"></span>ch SKU<span class=\"_ _0\"></span>\u2019s inventor<span class=\"_ _0\"></span>y ho<span class=\"_ _0\"></span>lding l<span class=\"_ _0\"></span>evels an<span class=\"_ _0\"></span>d manufac<span class=\"_ _0\"></span>turing p<span class=\"_ _0\"></span>lan reg<span class=\"_ _0\"></span>ularly re<span class=\"_ _0\"></span>vie<span class=\"_ _0\"></span>wed aga<span class=\"_ _0\"></span>inst fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t de<span class=\"_ _0\"></span>mand over t<span class=\"_ _0\"></span>he ne<span class=\"_ _0\"></span>xt 24 mont<span class=\"_ _0\"></span>hs.<span class=\"_ _295\"> </span><table class=\"s w324 h126\" id=\"_f22574ee-2cbe-429f-b278-555b57e39230\"><tr><td></td><td class=\"t m0 x4b0 h2b y3248 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3248 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h38 y3249 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x229 h2b y3249 ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3249 ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y324a w325 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Raw mater<span class=\"_ _0\"></span>ials and co<span class=\"_ _0\"></span>nsumabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x76b y324b w272 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7c ws7a\">25.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x76c y324a w262 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">3<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w326 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Work in pro<span class=\"_ _0\"></span>gres<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x76d y3163 w327 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">29.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x1d3 y3162 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">3<span class=\"_ _0\"></span>0.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w328 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Finishe<span class=\"_ _0\"></span>d go<span class=\"_ _0\"></span>ods<span class=\"_ _295\"> </span></div></td><td class=\"c n x76e y3128 w327 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">59.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x76f y3127 w105 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">69.9<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x4b7 y2fb3 w9c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">11<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>.1</div></td><td class=\"c n x770 y2fb2 wd3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.5<span class=\"_ _295\"> </span></div></td></tr></table>The a<span class=\"_ _0\"></span>mount of invento<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e year is \u00a31<span class=\"_ _3\"></span>4<span class=\"_ _3\"></span>7<span class=\"_ _1e\"></span>.<span class=\"_ _0\"></span>2m (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>2<span class=\"_ _0\"></span>2.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>).<span class=\"_ _295\"> </span>During t<span class=\"_ _0\"></span>he year th<span class=\"_ _0\"></span>e Group w<span class=\"_ _0\"></span>rote dow<span class=\"_ _0\"></span>n inventor<span class=\"_ _0\"></span>y by \u00a3<span class=\"_ _0\"></span>3.0m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: \u00a33.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m) and revers<span class=\"_ _0\"></span>ed prev<span class=\"_ _0\"></span>ious<span class=\"_ _0\"></span>ly wr<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>ten dow<span class=\"_ _0\"></span>n inventor<span class=\"_ _0\"></span>y by \u00a31<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>9m (F<span class=\"_ _0\"></span>Y<span class=\"_ gs34\"> </span>2023: \u00a32.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m) resulting in a ne<span class=\"_ _0\"></span>t increas<span class=\"_ _0\"></span>e in the o<span class=\"_ _0\"></span>verall inventor<span class=\"_ _0\"></span>y w<span class=\"_ _0\"></span>rite d<span class=\"_ _0\"></span>own c<span class=\"_ _0\"></span>harge in th<span class=\"_ _0\"></span>e year of \u00a31<span class=\"_ _5\"></span>.<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>m (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: increase of \u00a30.4<span class=\"_ _0\"></span>m). The G<span class=\"_ _0\"></span>roup continu<span class=\"_ _0\"></span>es to focu<span class=\"_ _0\"></span>s on dri<span class=\"_ _0\"></span>ving do<span class=\"_ _0\"></span>wn ag<span class=\"_ _0\"></span>ed and n<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>conformi<span class=\"_ _0\"></span>ng produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t by work<span class=\"_ _0\"></span>ing wit<span class=\"_ _0\"></span>h suppli<span class=\"_ _0\"></span>ers a<span class=\"_ _0\"></span>nd cus<span class=\"_ _0\"></span>tomer<span class=\"_ _0\"></span>s, rew<span class=\"_ _0\"></span>orkin<span class=\"_ _0\"></span>g and<span class=\"_ gs34\"> </span>rep<span class=\"_ _0\"></span>ackagi<span class=\"_ _0\"></span>ng produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t to realise v<span class=\"_ _0\"></span>alue from t<span class=\"_ _0\"></span>his inventor<span class=\"_ _0\"></span>y an<span class=\"_ _0\"></span>d, whe<span class=\"_ _0\"></span>re success<span class=\"_ _0\"></span>ful, any prov<span class=\"_ _0\"></span>isio<span class=\"_ _0\"></span>n agains<span class=\"_ _0\"></span>t this inventor<span class=\"_ _1\"></span>y is reverse<span class=\"_ _0\"></span>d.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInventoriesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-567": {
   "value": "Inventor<span class=\"_ _0\"></span>ies are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at the l<span class=\"_ _0\"></span>ower of cos<span class=\"_ _0\"></span>t and ne<span class=\"_ _0\"></span>t realis<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e value. Th<span class=\"_ _0\"></span>e cost of i<span class=\"_ _0\"></span>nventorie<span class=\"_ _0\"></span>s is bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he fir<span class=\"_ _0\"></span>st-<span class=\"_ _0\"></span>in, firs<span class=\"_ _0\"></span>t-<span class=\"_ _0\"></span>out pr<span class=\"_ _0\"></span>incipl<span class=\"_ _0\"></span>e and inclu<span class=\"_ _0\"></span>des e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditur<span class=\"_ _0\"></span>e incurre<span class=\"_ _0\"></span>d in acquir<span class=\"_ _0\"></span>ing the invento<span class=\"_ _0\"></span>ries a<span class=\"_ _0\"></span>nd bring<span class=\"_ _0\"></span>ing them to t<span class=\"_ _0\"></span>heir ex<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>ing lo<span class=\"_ _0\"></span>cati<span class=\"_ _0\"></span>on and co<span class=\"_ _0\"></span>nditi<span class=\"_ _0\"></span>on. Th<span class=\"_ _0\"></span>e cost of finishe<span class=\"_ _0\"></span>d go<span class=\"_ _0\"></span>ods an<span class=\"_ _0\"></span>d work in p<span class=\"_ _0\"></span>rogre<span class=\"_ _0\"></span>ss comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s raw materi<span class=\"_ _0\"></span>als, dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t labo<span class=\"_ _0\"></span>ur<span class=\"_ _3\"></span>, other dire<span class=\"_ _0\"></span>ct co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s and re<span class=\"_ _0\"></span>lated pro<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on over<span class=\"_ _0\"></span>heads (alloca<span class=\"_ _0\"></span>ted bas<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he high<span class=\"_ _0\"></span>er of ac<span class=\"_ _0\"></span>tual an<span class=\"_ _0\"></span>d norm<span class=\"_ _0\"></span>al produ<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion l<span class=\"_ _0\"></span>evels). Cost is cal<span class=\"_ _0\"></span>culated usi<span class=\"_ _0\"></span>ng the s<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>dard cos<span class=\"_ _0\"></span>t meth<span class=\"_ _0\"></span>od. N<span class=\"_ _0\"></span>et real<span class=\"_ _0\"></span>isab<span class=\"_ _0\"></span>le value is th<span class=\"_ _0\"></span>e es<span class=\"_ _0\"></span>timated s<span class=\"_ _0\"></span>elling p<span class=\"_ _0\"></span>rice in th<span class=\"_ _0\"></span>e ordinar<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>urs<span class=\"_ _0\"></span>e of busin<span class=\"_ _0\"></span>ess<span class=\"_ _0\"></span>, les<span class=\"_ _0\"></span>s the e<span class=\"_ _0\"></span>stimate<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>ts of co<span class=\"_ _0\"></span>mple<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd sell<span class=\"_ _0\"></span>ing ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>In ca<span class=\"_ _0\"></span>lculatin<span class=\"_ _0\"></span>g the es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d sell<span class=\"_ _0\"></span>ing price, a numb<span class=\"_ _0\"></span>er of fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s are t<span class=\"_ _0\"></span>aken into account, inclu<span class=\"_ _0\"></span>ding the a<span class=\"_ _0\"></span>ge of th<span class=\"_ _0\"></span>e inventor<span class=\"_ _0\"></span>y, customer o<span class=\"_ _0\"></span>rder profile<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e qualit<span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>tatus<span class=\"_ _0\"></span>, alterna<span class=\"_ _0\"></span>tive rou<span class=\"_ _0\"></span>tes to market and o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns to repro<span class=\"_ _0\"></span>ces<span class=\"_ _0\"></span>s. Wh<span class=\"_ _0\"></span>ere the n<span class=\"_ _0\"></span>et realis<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e value is b<span class=\"_ _0\"></span>elo<span class=\"_ _0\"></span>w the cos<span class=\"_ _0\"></span>t of the inventor<span class=\"_ _0\"></span>y a prov<span class=\"_ _0\"></span>isio<span class=\"_ _0\"></span>n is mad<span class=\"_ _0\"></span>e to write d<span class=\"_ _0\"></span>own t<span class=\"_ _0\"></span>he inventor<span class=\"_ _0\"></span>y to th<span class=\"_ _0\"></span>e net rea<span class=\"_ _0\"></span>lisab<span class=\"_ _0\"></span>le valu<span class=\"_ _0\"></span>e which i<span class=\"_ _0\"></span>s exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>ed to the pr<span class=\"_ _0\"></span>ofit and l<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>ccount. If subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly the va<span class=\"_ _0\"></span>lue realis<span class=\"_ _0\"></span>ed fro<span class=\"_ _0\"></span>m the inventor<span class=\"_ _1\"></span>y is above the n<span class=\"_ _0\"></span>et realis<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e value th<span class=\"_ _0\"></span>e provis<span class=\"_ _0\"></span>ion is w<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>ten ba<span class=\"_ _0\"></span>ck to the prof<span class=\"_ _0\"></span>it and lo<span class=\"_ _0\"></span>ss a<span class=\"_ _0\"></span>ccount.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForMeasuringInventories",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-520": {
   "value": "14. Trade an<span class=\"_ _0\"></span>d oth<span class=\"_ _0\"></span>er r<span class=\"_ _0\"></span>ece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es are am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s due fro<span class=\"_ _0\"></span>m custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s for go<span class=\"_ _0\"></span>ods s<span class=\"_ _0\"></span>old in t<span class=\"_ _0\"></span>he ordina<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y cour<span class=\"_ _0\"></span>se of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed ini<span class=\"_ _0\"></span>tially a<span class=\"_ _0\"></span>t fair value. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt to initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion th<span class=\"_ _0\"></span>ey are me<span class=\"_ _0\"></span>asured at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sed co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>tive inte<span class=\"_ _0\"></span>rest m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying am<span class=\"_ _0\"></span>ount of th<span class=\"_ _0\"></span>ese b<span class=\"_ _0\"></span>alances a<span class=\"_ _0\"></span>pprox<span class=\"_ _0\"></span>imates to fair valu<span class=\"_ _0\"></span>e due to<span class=\"_ gs34\"> </span>the sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t maturit<span class=\"_ _0\"></span>y of a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Allo<span class=\"_ _0\"></span>wances a<span class=\"_ _0\"></span>re cal<span class=\"_ _0\"></span>culated by re<span class=\"_ _0\"></span>ference to cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to be incu<span class=\"_ _0\"></span>rred ove<span class=\"_ _0\"></span>r the lifet<span class=\"_ _0\"></span>ime of th<span class=\"_ _0\"></span>e recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e using the s<span class=\"_ _0\"></span>implifi<span class=\"_ _0\"></span>ed appro<span class=\"_ _0\"></span>ach, as d<span class=\"_ _0\"></span>esc<span class=\"_ _0\"></span>ribe<span class=\"_ _0\"></span>d in note 16.<span class=\"_ _295\"> </span><table class=\"s w329 h127\" id=\"_c84bd2e2-b969-4f17-b7fa-58ac97bd98e3\"><tr><td></td><td class=\"c n x771 y324c w7d hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls150 ws15b\">Group<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x772 y324c w7e hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls141 ws14f\">C<span class=\"_ _3\"></span>ompany<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x48e h2b y324d ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x200 h38 y324d ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1fe h2b y324d ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y324d ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y324e ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x492 h2b y324e ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x466 h38 y324e ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x201 h2b y324e ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y324e ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3160 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x773 y3161 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">33.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x774 y3160 w32b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls72 ws70\">35<span class=\"_ _0\"></span>.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x775 y3161 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x776 y3160 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w32c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">Amount<span class=\"_ _0\"></span>s owed by Group undertakings<span class=\"_ _295\"> </span></div></td><td class=\"c n x760 y30df w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y30de w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x777 y30df wa3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x778 y30de w32d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls9b ws93\">141.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w32e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Prep<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>nd accru<span class=\"_ _0\"></span>ed incom<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n x779 y2fc8 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x77a y2fc9 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x660 y2fc8 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x77b y2fc9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w32f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sal<span class=\"_ _0\"></span>es ta<span class=\"_ _0\"></span>xes re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x77c y2faf w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">3.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x77d y2fae wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a3 y2faf w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x77e y2fae w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w330 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other receivables<span class=\"_ _295\"> </span></div></td><td class=\"c n x77f y2fb1 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x780 y2fb0 w220 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x781 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x782 y2fb0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x783 y2fb3 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">45.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x784 y2fb2 wa2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x785 y2fb3 wa3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x786 y2fb2 w32d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls9b ws93\">141.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table>Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s owed by Gro<span class=\"_ _0\"></span>up und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings are inter<span class=\"_ _0\"></span>est fr<span class=\"_ _0\"></span>ee, unse<span class=\"_ _0\"></span>cured, have n<span class=\"_ _0\"></span>o fixe<span class=\"_ _0\"></span>d date of rep<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt and are rep<span class=\"_ _0\"></span>ayable o<span class=\"_ _0\"></span>n dema<span class=\"_ _0\"></span>nd, wit<span class=\"_ _0\"></span>h suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent liquid<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y in the Gro<span class=\"_ _0\"></span>up to flow fu<span class=\"_ _0\"></span>nds if re<span class=\"_ _0\"></span>quired. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e bala<span class=\"_ _0\"></span>nces have b<span class=\"_ _0\"></span>een co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt and no fut<span class=\"_ _0\"></span>ure credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>ses are reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on th<span class=\"_ _0\"></span>ese b<span class=\"_ _0\"></span>alance<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>The v<span class=\"_ _0\"></span>alue of M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d but n<span class=\"_ _0\"></span>ot invoiced i<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ed in pre<span class=\"_ _0\"></span>paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s and accru<span class=\"_ _0\"></span>ed inco<span class=\"_ _0\"></span>me. The v<span class=\"_ _0\"></span>alue at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 was \u00a31<span class=\"_ _5\"></span>.<span class=\"_ _5\"></span>1m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a30.<span class=\"_ _3\"></span>9m). No credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>s has be<span class=\"_ _0\"></span>en re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in re<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of the M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s\u2019 bala<span class=\"_ _0\"></span>nce at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 (30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a3<span class=\"_ _3\"></span>nil). No cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>les t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s recove<span class=\"_ _0\"></span>rable b<span class=\"_ _0\"></span>alance du<span class=\"_ _0\"></span>e to the finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>rengt<span class=\"_ _0\"></span>h of the counte<span class=\"_ _0\"></span>rpar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfPrepaymentsAndOtherAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-496": {
   "value": "14. Trade an<span class=\"_ _0\"></span>d oth<span class=\"_ _0\"></span>er r<span class=\"_ _0\"></span>ece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es are am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s due fro<span class=\"_ _0\"></span>m custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s for go<span class=\"_ _0\"></span>ods s<span class=\"_ _0\"></span>old in t<span class=\"_ _0\"></span>he ordina<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y cour<span class=\"_ _0\"></span>se of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed ini<span class=\"_ _0\"></span>tially a<span class=\"_ _0\"></span>t fair value. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt to initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion th<span class=\"_ _0\"></span>ey are me<span class=\"_ _0\"></span>asured at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sed co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>tive inte<span class=\"_ _0\"></span>rest m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying am<span class=\"_ _0\"></span>ount of th<span class=\"_ _0\"></span>ese b<span class=\"_ _0\"></span>alances a<span class=\"_ _0\"></span>pprox<span class=\"_ _0\"></span>imates to fair valu<span class=\"_ _0\"></span>e due to<span class=\"_ gs34\"> </span>the sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t maturit<span class=\"_ _0\"></span>y of a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Allo<span class=\"_ _0\"></span>wances a<span class=\"_ _0\"></span>re cal<span class=\"_ _0\"></span>culated by re<span class=\"_ _0\"></span>ference to cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to be incu<span class=\"_ _0\"></span>rred ove<span class=\"_ _0\"></span>r the lifet<span class=\"_ _0\"></span>ime of th<span class=\"_ _0\"></span>e recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e using the s<span class=\"_ _0\"></span>implifi<span class=\"_ _0\"></span>ed appro<span class=\"_ _0\"></span>ach, as d<span class=\"_ _0\"></span>esc<span class=\"_ _0\"></span>ribe<span class=\"_ _0\"></span>d in note 16.<span class=\"_ _295\"> </span><table class=\"s w329 h127\" id=\"_c84bd2e2-b969-4f17-b7fa-58ac97bd98e3\"><tr><td></td><td class=\"c n x771 y324c w7d hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls150 ws15b\">Group<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x772 y324c w7e hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls141 ws14f\">C<span class=\"_ _3\"></span>ompany<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x48e h2b y324d ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x200 h38 y324d ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1fe h2b y324d ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y324d ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y324e ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x492 h2b y324e ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x466 h38 y324e ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x201 h2b y324e ff2a fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y324e ff2c fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3160 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x773 y3161 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">33.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x774 y3160 w32b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls72 ws70\">35<span class=\"_ _0\"></span>.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x775 y3161 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x776 y3160 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w32c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">Amount<span class=\"_ _0\"></span>s owed by Group undertakings<span class=\"_ _295\"> </span></div></td><td class=\"c n x760 y30df w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x746 y30de w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x777 y30df wa3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x778 y30de w32d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls9b ws93\">141.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w32e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Prep<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>nd accru<span class=\"_ _0\"></span>ed incom<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n x779 y2fc8 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x77a y2fc9 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x660 y2fc8 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x77b y2fc9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w32f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Sal<span class=\"_ _0\"></span>es ta<span class=\"_ _0\"></span>xes re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x77c y2faf w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">3.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x77d y2fae wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x5a3 y2faf w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x77e y2fae w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w330 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other receivables<span class=\"_ _295\"> </span></div></td><td class=\"c n x77f y2fb1 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x780 y2fb0 w220 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x781 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x782 y2fb0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x783 y2fb3 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">45.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x784 y2fb2 wa2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">4<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x785 y2fb3 wa3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x786 y2fb2 w32d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls9b ws93\">141.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table>Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s owed by Gro<span class=\"_ _0\"></span>up und<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings are inter<span class=\"_ _0\"></span>est fr<span class=\"_ _0\"></span>ee, unse<span class=\"_ _0\"></span>cured, have n<span class=\"_ _0\"></span>o fixe<span class=\"_ _0\"></span>d date of rep<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt and are rep<span class=\"_ _0\"></span>ayable o<span class=\"_ _0\"></span>n dema<span class=\"_ _0\"></span>nd, wit<span class=\"_ _0\"></span>h suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent liquid<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y in the Gro<span class=\"_ _0\"></span>up to flow fu<span class=\"_ _0\"></span>nds if re<span class=\"_ _0\"></span>quired. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e bala<span class=\"_ _0\"></span>nces have b<span class=\"_ _0\"></span>een co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>red for imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt and no fut<span class=\"_ _0\"></span>ure credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>ses are reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on th<span class=\"_ _0\"></span>ese b<span class=\"_ _0\"></span>alance<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>The v<span class=\"_ _0\"></span>alue of M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d but n<span class=\"_ _0\"></span>ot invoiced i<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ed in pre<span class=\"_ _0\"></span>paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s and accru<span class=\"_ _0\"></span>ed inco<span class=\"_ _0\"></span>me. The v<span class=\"_ _0\"></span>alue at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 was \u00a31<span class=\"_ _5\"></span>.<span class=\"_ _5\"></span>1m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a30.<span class=\"_ _3\"></span>9m). No credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>s has be<span class=\"_ _0\"></span>en re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in re<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of the M<span class=\"_ _0\"></span>UP<span class=\"_ _0\"></span>s\u2019 bala<span class=\"_ _0\"></span>nce at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 (30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a3<span class=\"_ _3\"></span>nil). No cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed on t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>les t<span class=\"_ _0\"></span>axe<span class=\"_ _0\"></span>s recove<span class=\"_ _0\"></span>rable b<span class=\"_ _0\"></span>alance du<span class=\"_ _0\"></span>e to the finan<span class=\"_ _0\"></span>cial st<span class=\"_ _0\"></span>rengt<span class=\"_ _0\"></span>h of the counte<span class=\"_ _0\"></span>rpar<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-568": {
   "value": "T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es are am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s due fro<span class=\"_ _0\"></span>m custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s for go<span class=\"_ _0\"></span>ods s<span class=\"_ _0\"></span>old in t<span class=\"_ _0\"></span>he ordina<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y cour<span class=\"_ _0\"></span>se of bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed ini<span class=\"_ _0\"></span>tially a<span class=\"_ _0\"></span>t fair value. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt to initial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion th<span class=\"_ _0\"></span>ey are me<span class=\"_ _0\"></span>asured at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>sed co<span class=\"_ _0\"></span>st using the e<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>tive inte<span class=\"_ _0\"></span>rest m<span class=\"_ _0\"></span>etho<span class=\"_ _0\"></span>d le<span class=\"_ _0\"></span>ss any imp<span class=\"_ _0\"></span>airme<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying am<span class=\"_ _0\"></span>ount of th<span class=\"_ _0\"></span>ese b<span class=\"_ _0\"></span>alances a<span class=\"_ _0\"></span>pprox<span class=\"_ _0\"></span>imates to fair valu<span class=\"_ _0\"></span>e due to<span class=\"_ gs34\"> </span>the sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t maturit<span class=\"_ _0\"></span>y of a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Allo<span class=\"_ _0\"></span>wances a<span class=\"_ _0\"></span>re cal<span class=\"_ _0\"></span>culated by re<span class=\"_ _0\"></span>ference to cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d to be incu<span class=\"_ _0\"></span>rred ove<span class=\"_ _0\"></span>r the lifet<span class=\"_ _0\"></span>ime of th<span class=\"_ _0\"></span>e recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e using the s<span class=\"_ _0\"></span>implifi<span class=\"_ _0\"></span>ed appro<span class=\"_ _0\"></span>ach, as d<span class=\"_ _0\"></span>esc<span class=\"_ _0\"></span>ribe<span class=\"_ _0\"></span>d in note 16.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherReceivablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-521": {
   "value": "15. Borrowings<span class=\"_ _295\"> </span>Borr<span class=\"_ _0\"></span>owings a<span class=\"_ _0\"></span>re reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d initiall<span class=\"_ _0\"></span>y at fair value, w<span class=\"_ _0\"></span>hich equa<span class=\"_ _0\"></span>ls the pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds rece<span class=\"_ _0\"></span>ived l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s att<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. Foll<span class=\"_ _0\"></span>owing t<span class=\"_ _0\"></span>he initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion, b<span class=\"_ _0\"></span>orro<span class=\"_ _0\"></span>wings ar<span class=\"_ _0\"></span>e subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly hel<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost.<span class=\"_ _295\"> </span> <table class=\"s w1ba h128\" id=\"_87a2b5aa-e991-4559-8e1f-bcb8b9800831\"><tr><td></td><td class=\"t m0 x1fe h2b y324f ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y324f ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3250 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h2b y3250 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y3250 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y3251 ff2a fs7 fc0 sc0 ls7 ws1\">Du<span class=\"_ _0\"></span>e wit<span class=\"_ _0\"></span>hin o<span class=\"_ _0\"></span>ne yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fc5 w331 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">Bank loans<span class=\"_ _295\"> </span></div></td><td class=\"c n x787 y2fc4 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x788 y2fc5 w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc6 w332 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal d<span class=\"_ _0\"></span>ue w<span class=\"_ _0\"></span>ith<span class=\"_ _0\"></span>in on<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x787 y2fc6 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x788 y2fc7 w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 h9 y3252 ff2a fs7 fc0 sc0 ls7 ws1\">Du<span class=\"_ _0\"></span>e af<span class=\"_ _0\"></span>ter o<span class=\"_ _0\"></span>ne yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fae w333 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bank lo<span class=\"_ _0\"></span>ans<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b3 y2faf w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">25.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x789 y2fae w17b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">26.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w334 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Loan p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>e to non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling interes<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x375 y3128 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x78a y3127 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">8<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w335 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal d<span class=\"_ _0\"></span>ue af<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er o<span class=\"_ _0\"></span>ne year<span class=\"_ _295\"> </span></div></td><td class=\"c n x78b y2fb3 w336 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls10 wsa\">32<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x78c y2fb2 w337 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3<span class=\"_ _0\"></span>4.5<span class=\"_ _295\"> </span></div></td></tr></table>Bank loans<span class=\"_ _295\"> </span>Bank lo<span class=\"_ _0\"></span>ans relate to t<span class=\"_ _0\"></span>he cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture facilit<span class=\"_ _0\"></span>y an<span class=\"_ _0\"></span>d the wor<span class=\"_ _0\"></span>king c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al facilit<span class=\"_ _0\"></span>y in China.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s total ca<span class=\"_ _0\"></span>pita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture facilit<span class=\"_ _0\"></span>y is R<span class=\"_ _0\"></span>MB 250<span class=\"_ _0\"></span>m wi<span class=\"_ _0\"></span>th the am<span class=\"_ _0\"></span>ount due a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 \u00a326.2m/<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>MB 243m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a326.5m/<span class=\"_ _0\"></span>232m RM<span class=\"_ _0\"></span>B). The amo<span class=\"_ _0\"></span>unt due on th<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture facilit<span class=\"_ _0\"></span>y is sp<span class=\"_ _0\"></span>lit be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt due wi<span class=\"_ _0\"></span>thin on<span class=\"_ _0\"></span>e year of \u00a31<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m/ RM<span class=\"_ _0\"></span>B 1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m (30 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 2023: \u00a3<span class=\"_ _3\"></span>0.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>/ RM<span class=\"_ _0\"></span>B 1<span class=\"_ _3\"></span>m) and the amount du<span class=\"_ _0\"></span>e af<span class=\"_ _0\"></span>ter one y<span class=\"_ _0\"></span>ear of \u00a325.0m<span class=\"_ _1\"></span>/RM<span class=\"_ _0\"></span>B 232m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a326.4m<span class=\"_ _0\"></span>/<span class=\"_ _295\"> </span>RM<span class=\"_ _0\"></span>B 231<span class=\"_ _5\"></span>m). The fac<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y is rep<span class=\"_ _0\"></span>ayable in l<span class=\"_ _0\"></span>ine wit<span class=\"_ _0\"></span>h an agre<span class=\"_ _0\"></span>ed sc<span class=\"_ _0\"></span>hedul<span class=\"_ _0\"></span>e up to De<span class=\"_ _0\"></span>cemb<span class=\"_ _0\"></span>er 2026. Interes<span class=\"_ _0\"></span>t is charg<span class=\"_ _0\"></span>ed at the f<span class=\"_ _0\"></span>ive<span class=\"_ _0\"></span>-y<span class=\"_ _0\"></span>ear Lo<span class=\"_ _0\"></span>an Prim<span class=\"_ _0\"></span>e Rate of t<span class=\"_ _0\"></span>he Peo<span class=\"_ _0\"></span>ple\u2019s Bank of China, whi<span class=\"_ _0\"></span>ch has be<span class=\"_ _0\"></span>en in the ra<span class=\"_ _0\"></span>nge of 3.85<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>4.<span class=\"_ _0\"></span>20% in the year en<span class=\"_ _0\"></span>ded 3<span class=\"_ _0\"></span>0 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4. Th<span class=\"_ _0\"></span>e purp<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>e of the lo<span class=\"_ _0\"></span>an is to fund the co<span class=\"_ _0\"></span>nstr<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of a manufac<span class=\"_ _0\"></span>turin<span class=\"_ _0\"></span>g facilit<span class=\"_ _0\"></span>y in China. During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024, interest of \u00a30.7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a30.<span class=\"_ _3\"></span>9m) was cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s par<span class=\"_ _0\"></span>t of quali<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ying c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture w<span class=\"_ _0\"></span>ithin pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equip<span class=\"_ _0\"></span>ment. Capi<span class=\"_ _0\"></span>talis<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on ceas<span class=\"_ _0\"></span>ed in A<span class=\"_ _0\"></span>pril 2024 when th<span class=\"_ _0\"></span>e prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent to whic<span class=\"_ _0\"></span>h the lo<span class=\"_ _0\"></span>ans relate wa<span class=\"_ _0\"></span>s commis<span class=\"_ _0\"></span>sion<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>The w<span class=\"_ _0\"></span>orkin<span class=\"_ _0\"></span>g capi<span class=\"_ _0\"></span>tal faci<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y in China is RMB 150m whi<span class=\"_ _0\"></span>ch increa<span class=\"_ _0\"></span>sed fro<span class=\"_ _0\"></span>m RM<span class=\"_ _0\"></span>B 50<span class=\"_ _0\"></span>m during F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024. Each drawd<span class=\"_ _0\"></span>own un<span class=\"_ _0\"></span>der th<span class=\"_ _0\"></span>e work<span class=\"_ _0\"></span>ing cap<span class=\"_ _0\"></span>ital fac<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y is requi<span class=\"_ _0\"></span>red to be re<span class=\"_ _0\"></span>paid at l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>t annually, after w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>he balan<span class=\"_ _0\"></span>ce can b<span class=\"_ _0\"></span>e redraw<span class=\"_ _0\"></span>n. A<span class=\"_ _0\"></span>s such all a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s due o<span class=\"_ _0\"></span>n the wo<span class=\"_ _0\"></span>rking cap<span class=\"_ _0\"></span>ital fac<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of \u00a36.3m<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>RM<span class=\"_ _0\"></span>B 58<span class=\"_ _0\"></span>m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a35.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m/<span class=\"_ _1\"></span>RMB 4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>m) is included w<span class=\"_ _0\"></span>ithin t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt due w<span class=\"_ _0\"></span>ithin on<span class=\"_ _0\"></span>e year at 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4. Intere<span class=\"_ _0\"></span>st is c<span class=\"_ _0\"></span>harge<span class=\"_ _0\"></span>d at the on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>-year L<span class=\"_ _0\"></span>oan P<span class=\"_ _0\"></span>rime R<span class=\"_ _0\"></span>ate of the P<span class=\"_ _0\"></span>eop<span class=\"_ _0\"></span>le\u2019s Bank of China +50bp<span class=\"_ _0\"></span>s and is charg<span class=\"_ _0\"></span>ed to th<span class=\"_ _0\"></span>e income st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, includ<span class=\"_ _0\"></span>ed w<span class=\"_ _0\"></span>ithin fina<span class=\"_ _0\"></span>nce cos<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls25 ws21 gs2d9\">Loan pay<span class=\"_ _3\"></span>able to<span class=\"_ _3\"></span> non-<span class=\"_ _0\"></span>controlling<span class=\"_ _3\"></span> interest<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2da\">The G<span class=\"_ _0\"></span>roup\u2019s loan paya<span class=\"_ _0\"></span>ble to th<span class=\"_ _0\"></span>e non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling interes<span class=\"_ _0\"></span>t (\u2018shareho<span class=\"_ _0\"></span>lder l<span class=\"_ _0\"></span>oan\u2019), Lia<span class=\"_ _0\"></span>oning X<span class=\"_ _0\"></span>ingfu N<span class=\"_ _0\"></span>ew M<span class=\"_ _0\"></span>aterial Co Ltd (\u2018L<span class=\"_ _0\"></span>X\u2019<span class=\"_ _0\"></span>), is interest b<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>ing </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2db\">at 4<span class=\"_ _3\"></span>% per annum<span class=\"_ _0\"></span>. Intere<span class=\"_ _0\"></span>st paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er lo<span class=\"_ _0\"></span>an is roll<span class=\"_ _0\"></span>ed up into the va<span class=\"_ _0\"></span>lue of the l<span class=\"_ _0\"></span>oan, unti<span class=\"_ _0\"></span>l repay<span class=\"_ _0\"></span>ment o<span class=\"_ _0\"></span>ccurs<span class=\"_ _0\"></span>. The p<span class=\"_ _0\"></span>urpo<span class=\"_ _0\"></span>se of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2dc\">the share<span class=\"_ _0\"></span>hold<span class=\"_ _0\"></span>er lo<span class=\"_ _0\"></span>an was to fun<span class=\"_ _0\"></span>d the cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion of a manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turing facili<span class=\"_ _0\"></span>ty i<span class=\"_ _0\"></span>n China, with the i<span class=\"_ _0\"></span>nteres<span class=\"_ _0\"></span>t payabl<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>ital<span class=\"_ _0\"></span>ised a<span class=\"_ _0\"></span>s par<span class=\"_ _0\"></span>t of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2dd\">qualif<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture wit<span class=\"_ _0\"></span>hin prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equipm<span class=\"_ _0\"></span>ent until t<span class=\"_ _0\"></span>hat plant is comm<span class=\"_ _0\"></span>issi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>d, which to<span class=\"_ _0\"></span>ok pla<span class=\"_ _0\"></span>ce in Ap<span class=\"_ _0\"></span>ril 2024.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2de\">The l<span class=\"_ _0\"></span>oan is uns<span class=\"_ _0\"></span>ecu<span class=\"_ _0\"></span>red and is d<span class=\"_ _0\"></span>eno<span class=\"_ _0\"></span>minated in Chines<span class=\"_ _0\"></span>e Renmin<span class=\"_ _0\"></span>bi (\u2018RM<span class=\"_ _0\"></span>B\u2019). At 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 the Sterling value of th<span class=\"_ _0\"></span>e loan, in<span class=\"_ _0\"></span>cluding </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2df\">rolle<span class=\"_ _0\"></span>d up interes<span class=\"_ _0\"></span>t and t<span class=\"_ _0\"></span>he impa<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>f exchang<span class=\"_ _0\"></span>e rate movem<span class=\"_ _0\"></span>ent, wa<span class=\"_ _0\"></span>s \u00a37<span class=\"_ _5\"></span>.9m (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a38.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>).<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2e0\">The l<span class=\"_ _0\"></span>oan is re<span class=\"_ _0\"></span>payab<span class=\"_ _0\"></span>le in t<span class=\"_ _0\"></span>wo ins<span class=\"_ _0\"></span>talm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s: the fir<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t is on 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2026, with t<span class=\"_ _0\"></span>he se<span class=\"_ _0\"></span>cond on 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2027<span class=\"_ _1e\"></span>, or suc<span class=\"_ _0\"></span>h date as may b<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs2e1\">mutuall<span class=\"_ _0\"></span>y agree<span class=\"_ _0\"></span>d by the sha<span class=\"_ _0\"></span>rehol<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>s, L<span class=\"_ _1\"></span>X and Vic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x Ho<span class=\"_ _0\"></span>ng Kong Lim<span class=\"_ _0\"></span>ited. Dur<span class=\"_ _0\"></span>ing the ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>, interest co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s of \u00a30.2m was c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d into ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs2e2\">under construction (30 September 20<span class=\"_ _3\"></span>23:<span class=\"_ _3\"></span> \u00a30.<span class=\"_ _3\"></span>3m<span class=\"_ _3\"></span>).<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-497": {
   "value": "15. Borrowings<span class=\"_ _295\"> </span>Borr<span class=\"_ _0\"></span>owings a<span class=\"_ _0\"></span>re reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d initiall<span class=\"_ _0\"></span>y at fair value, w<span class=\"_ _0\"></span>hich equa<span class=\"_ _0\"></span>ls the pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds rece<span class=\"_ _0\"></span>ived l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s att<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. Foll<span class=\"_ _0\"></span>owing t<span class=\"_ _0\"></span>he initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion, b<span class=\"_ _0\"></span>orro<span class=\"_ _0\"></span>wings ar<span class=\"_ _0\"></span>e subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly hel<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost.<span class=\"_ _295\"> </span> <table class=\"s w1ba h128\" id=\"_87a2b5aa-e991-4559-8e1f-bcb8b9800831\"><tr><td></td><td class=\"t m0 x1fe h2b y324f ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y324f ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3250 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h2b y3250 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y3250 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y3251 ff2a fs7 fc0 sc0 ls7 ws1\">Du<span class=\"_ _0\"></span>e wit<span class=\"_ _0\"></span>hin o<span class=\"_ _0\"></span>ne yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fc5 w331 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">Bank loans<span class=\"_ _295\"> </span></div></td><td class=\"c n x787 y2fc4 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x788 y2fc5 w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc6 w332 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal d<span class=\"_ _0\"></span>ue w<span class=\"_ _0\"></span>ith<span class=\"_ _0\"></span>in on<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x787 y2fc6 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x788 y2fc7 w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">5.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 h9 y3252 ff2a fs7 fc0 sc0 ls7 ws1\">Du<span class=\"_ _0\"></span>e af<span class=\"_ _0\"></span>ter o<span class=\"_ _0\"></span>ne yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fae w333 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Bank lo<span class=\"_ _0\"></span>ans<span class=\"_ _295\"> </span></div></td><td class=\"c n x4b3 y2faf w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">25.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x789 y2fae w17b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">26.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w334 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Loan p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>e to non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling interes<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x375 y3128 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x78a y3127 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">8<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w335 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal d<span class=\"_ _0\"></span>ue af<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>er o<span class=\"_ _0\"></span>ne year<span class=\"_ _295\"> </span></div></td><td class=\"c n x78b y2fb3 w336 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls10 wsa\">32<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x78c y2fb2 w337 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3<span class=\"_ _0\"></span>4.5<span class=\"_ _295\"> </span></div></td></tr></table>Bank loans<span class=\"_ _295\"> </span>Bank lo<span class=\"_ _0\"></span>ans relate to t<span class=\"_ _0\"></span>he cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture facilit<span class=\"_ _0\"></span>y an<span class=\"_ _0\"></span>d the wor<span class=\"_ _0\"></span>king c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al facilit<span class=\"_ _0\"></span>y in China.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s total ca<span class=\"_ _0\"></span>pita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture facilit<span class=\"_ _0\"></span>y is R<span class=\"_ _0\"></span>MB 250<span class=\"_ _0\"></span>m wi<span class=\"_ _0\"></span>th the am<span class=\"_ _0\"></span>ount due a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 \u00a326.2m/<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>MB 243m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a326.5m/<span class=\"_ _0\"></span>232m RM<span class=\"_ _0\"></span>B). The amo<span class=\"_ _0\"></span>unt due on th<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture facilit<span class=\"_ _0\"></span>y is sp<span class=\"_ _0\"></span>lit be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt due wi<span class=\"_ _0\"></span>thin on<span class=\"_ _0\"></span>e year of \u00a31<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m/ RM<span class=\"_ _0\"></span>B 1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m (30 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 2023: \u00a3<span class=\"_ _3\"></span>0.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m<span class=\"_ _0\"></span>/ RM<span class=\"_ _0\"></span>B 1<span class=\"_ _3\"></span>m) and the amount du<span class=\"_ _0\"></span>e af<span class=\"_ _0\"></span>ter one y<span class=\"_ _0\"></span>ear of \u00a325.0m<span class=\"_ _1\"></span>/RM<span class=\"_ _0\"></span>B 232m (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a326.4m<span class=\"_ _0\"></span>/<span class=\"_ _295\"> </span>RM<span class=\"_ _0\"></span>B 231<span class=\"_ _5\"></span>m). The fac<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y is rep<span class=\"_ _0\"></span>ayable in l<span class=\"_ _0\"></span>ine wit<span class=\"_ _0\"></span>h an agre<span class=\"_ _0\"></span>ed sc<span class=\"_ _0\"></span>hedul<span class=\"_ _0\"></span>e up to De<span class=\"_ _0\"></span>cemb<span class=\"_ _0\"></span>er 2026. Interes<span class=\"_ _0\"></span>t is charg<span class=\"_ _0\"></span>ed at the f<span class=\"_ _0\"></span>ive<span class=\"_ _0\"></span>-y<span class=\"_ _0\"></span>ear Lo<span class=\"_ _0\"></span>an Prim<span class=\"_ _0\"></span>e Rate of t<span class=\"_ _0\"></span>he Peo<span class=\"_ _0\"></span>ple\u2019s Bank of China, whi<span class=\"_ _0\"></span>ch has be<span class=\"_ _0\"></span>en in the ra<span class=\"_ _0\"></span>nge of 3.85<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>4.<span class=\"_ _0\"></span>20% in the year en<span class=\"_ _0\"></span>ded 3<span class=\"_ _0\"></span>0 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4. Th<span class=\"_ _0\"></span>e purp<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>e of the lo<span class=\"_ _0\"></span>an is to fund the co<span class=\"_ _0\"></span>nstr<span class=\"_ _0\"></span>uc<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of a manufac<span class=\"_ _0\"></span>turin<span class=\"_ _0\"></span>g facilit<span class=\"_ _0\"></span>y in China. During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024, interest of \u00a30.7<span class=\"_ _3\"></span>m (F<span class=\"_ _0\"></span>Y 2023: \u00a30.<span class=\"_ _3\"></span>9m) was cap<span class=\"_ _0\"></span>itali<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s par<span class=\"_ _0\"></span>t of quali<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ying c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>diture w<span class=\"_ _0\"></span>ithin pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equip<span class=\"_ _0\"></span>ment. Capi<span class=\"_ _0\"></span>talis<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on ceas<span class=\"_ _0\"></span>ed in A<span class=\"_ _0\"></span>pril 2024 when th<span class=\"_ _0\"></span>e prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, plant and e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent to whic<span class=\"_ _0\"></span>h the lo<span class=\"_ _0\"></span>ans relate wa<span class=\"_ _0\"></span>s commis<span class=\"_ _0\"></span>sion<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>The w<span class=\"_ _0\"></span>orkin<span class=\"_ _0\"></span>g capi<span class=\"_ _0\"></span>tal faci<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y in China is RMB 150m whi<span class=\"_ _0\"></span>ch increa<span class=\"_ _0\"></span>sed fro<span class=\"_ _0\"></span>m RM<span class=\"_ _0\"></span>B 50<span class=\"_ _0\"></span>m during F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024. Each drawd<span class=\"_ _0\"></span>own un<span class=\"_ _0\"></span>der th<span class=\"_ _0\"></span>e work<span class=\"_ _0\"></span>ing cap<span class=\"_ _0\"></span>ital fac<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y is requi<span class=\"_ _0\"></span>red to be re<span class=\"_ _0\"></span>paid at l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>t annually, after w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>he balan<span class=\"_ _0\"></span>ce can b<span class=\"_ _0\"></span>e redraw<span class=\"_ _0\"></span>n. A<span class=\"_ _0\"></span>s such all a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s due o<span class=\"_ _0\"></span>n the wo<span class=\"_ _0\"></span>rking cap<span class=\"_ _0\"></span>ital fac<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of \u00a36.3m<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>RM<span class=\"_ _0\"></span>B 58<span class=\"_ _0\"></span>m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a35.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m/<span class=\"_ _1\"></span>RMB 4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>m) is included w<span class=\"_ _0\"></span>ithin t<span class=\"_ _0\"></span>he amo<span class=\"_ _0\"></span>unt due w<span class=\"_ _0\"></span>ithin on<span class=\"_ _0\"></span>e year at 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4. Intere<span class=\"_ _0\"></span>st is c<span class=\"_ _0\"></span>harge<span class=\"_ _0\"></span>d at the on<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>-year L<span class=\"_ _0\"></span>oan P<span class=\"_ _0\"></span>rime R<span class=\"_ _0\"></span>ate of the P<span class=\"_ _0\"></span>eop<span class=\"_ _0\"></span>le\u2019s Bank of China +50bp<span class=\"_ _0\"></span>s and is charg<span class=\"_ _0\"></span>ed to th<span class=\"_ _0\"></span>e income st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, includ<span class=\"_ _0\"></span>ed w<span class=\"_ _0\"></span>ithin fina<span class=\"_ _0\"></span>nce cos<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Loan pay<span class=\"_ _3\"></span>able to<span class=\"_ _3\"></span> non-<span class=\"_ _0\"></span>controlling<span class=\"_ _3\"></span> interest<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s loan paya<span class=\"_ _0\"></span>ble to th<span class=\"_ _0\"></span>e non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>contro<span class=\"_ _0\"></span>lling interes<span class=\"_ _0\"></span>t (\u2018shareho<span class=\"_ _0\"></span>lder l<span class=\"_ _0\"></span>oan\u2019), Lia<span class=\"_ _0\"></span>oning X<span class=\"_ _0\"></span>ingfu N<span class=\"_ _0\"></span>ew M<span class=\"_ _0\"></span>aterial Co Ltd (\u2018L<span class=\"_ _0\"></span>X\u2019<span class=\"_ _0\"></span>), is interest b<span class=\"_ _0\"></span>ear<span class=\"_ _0\"></span>ing at 4<span class=\"_ _3\"></span>% per annum<span class=\"_ _0\"></span>. Intere<span class=\"_ _0\"></span>st paya<span class=\"_ _0\"></span>ble on t<span class=\"_ _0\"></span>he shareh<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>er lo<span class=\"_ _0\"></span>an is roll<span class=\"_ _0\"></span>ed up into the va<span class=\"_ _0\"></span>lue of the l<span class=\"_ _0\"></span>oan, unti<span class=\"_ _0\"></span>l repay<span class=\"_ _0\"></span>ment o<span class=\"_ _0\"></span>ccurs<span class=\"_ _0\"></span>. The p<span class=\"_ _0\"></span>urpo<span class=\"_ _0\"></span>se of the share<span class=\"_ _0\"></span>hold<span class=\"_ _0\"></span>er lo<span class=\"_ _0\"></span>an was to fun<span class=\"_ _0\"></span>d the cons<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion of a manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turing facili<span class=\"_ _0\"></span>ty i<span class=\"_ _0\"></span>n China, with the i<span class=\"_ _0\"></span>nteres<span class=\"_ _0\"></span>t payabl<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>ital<span class=\"_ _0\"></span>ised a<span class=\"_ _0\"></span>s par<span class=\"_ _0\"></span>t of qualif<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l exp<span class=\"_ _0\"></span>endi<span class=\"_ _0\"></span>ture wit<span class=\"_ _0\"></span>hin prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equipm<span class=\"_ _0\"></span>ent until t<span class=\"_ _0\"></span>hat plant is comm<span class=\"_ _0\"></span>issi<span class=\"_ _0\"></span>one<span class=\"_ _0\"></span>d, which to<span class=\"_ _0\"></span>ok pla<span class=\"_ _0\"></span>ce in Ap<span class=\"_ _0\"></span>ril 2024.<span class=\"_ _295\"> </span>The l<span class=\"_ _0\"></span>oan is uns<span class=\"_ _0\"></span>ecu<span class=\"_ _0\"></span>red and is d<span class=\"_ _0\"></span>eno<span class=\"_ _0\"></span>minated in Chines<span class=\"_ _0\"></span>e Renmin<span class=\"_ _0\"></span>bi (\u2018RM<span class=\"_ _0\"></span>B\u2019). At 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 the Sterling value of th<span class=\"_ _0\"></span>e loan, in<span class=\"_ _0\"></span>cluding rolle<span class=\"_ _0\"></span>d up interes<span class=\"_ _0\"></span>t and t<span class=\"_ _0\"></span>he impa<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>f exchang<span class=\"_ _0\"></span>e rate movem<span class=\"_ _0\"></span>ent, wa<span class=\"_ _0\"></span>s \u00a37<span class=\"_ _5\"></span>.9m (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a38.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>).<span class=\"_ _295\"> </span>The l<span class=\"_ _0\"></span>oan is re<span class=\"_ _0\"></span>payab<span class=\"_ _0\"></span>le in t<span class=\"_ _0\"></span>wo ins<span class=\"_ _0\"></span>talm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s: the fir<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t is on 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2026, with t<span class=\"_ _0\"></span>he se<span class=\"_ _0\"></span>cond on 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2027<span class=\"_ _1e\"></span>, or suc<span class=\"_ _0\"></span>h date as may b<span class=\"_ _0\"></span>e mutuall<span class=\"_ _0\"></span>y agree<span class=\"_ _0\"></span>d by the sha<span class=\"_ _0\"></span>rehol<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>s, L<span class=\"_ _1\"></span>X and Vic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x Ho<span class=\"_ _0\"></span>ng Kong Lim<span class=\"_ _0\"></span>ited. Dur<span class=\"_ _0\"></span>ing the ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>, interest co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s of \u00a30.2m was c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>alise<span class=\"_ _0\"></span>d into ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s under construction (30 September 20<span class=\"_ _3\"></span>23:<span class=\"_ _3\"></span> \u00a30.<span class=\"_ _3\"></span>3m<span class=\"_ _3\"></span>).<span class=\"_ _295\"> </span>16. Fin<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>l ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s and r<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>k man<span class=\"_ _0\"></span>age<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span>Derivative financial instru<span class=\"_ _0\"></span>ments and he<span class=\"_ _0\"></span>dging act<span class=\"_ _0\"></span>ivities<span class=\"_ _295\"> </span>Deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ve financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s are pr<span class=\"_ _0\"></span>imaril<span class=\"_ _0\"></span>y used b<span class=\"_ _0\"></span>y the Grou<span class=\"_ _0\"></span>p to manage i<span class=\"_ _0\"></span>ts e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to chang<span class=\"_ _0\"></span>es in fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge rate<span class=\"_ _0\"></span>s relating to ove<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span> sal<span class=\"_ _0\"></span>es and pu<span class=\"_ _0\"></span>rchase<span class=\"_ _0\"></span>s. In a<span class=\"_ _0\"></span>ccordance w<span class=\"_ _0\"></span>ith it<span class=\"_ _0\"></span>s tre<span class=\"_ _0\"></span>asur<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>olic<span class=\"_ _0\"></span>y, the Group do<span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ot hold o<span class=\"_ _0\"></span>r issu<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s for tra<span class=\"_ _0\"></span>ding pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s a prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of it<span class=\"_ _0\"></span>s net fore<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>st s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, purchas<span class=\"_ _0\"></span>es and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s whic<span class=\"_ _0\"></span>h are den<span class=\"_ _0\"></span>ominate<span class=\"_ _0\"></span>d in a foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y (cas<span class=\"_ _0\"></span>h flow hed<span class=\"_ _0\"></span>ge) using for<span class=\"_ _0\"></span>ward e<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard is res<span class=\"_ _0\"></span>ponsi<span class=\"_ _0\"></span>ble for s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y whi<span class=\"_ _0\"></span>ch is det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d overl<span class=\"_ _0\"></span>eaf. The po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y is<span class=\"_ gs34\"> </span>revi<span class=\"_ _0\"></span>ewed an<span class=\"_ _0\"></span>d appro<span class=\"_ _0\"></span>ved annuall<span class=\"_ _0\"></span>y by the B<span class=\"_ _0\"></span>oard. H<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing is onl<span class=\"_ _0\"></span>y appli<span class=\"_ _0\"></span>ed for th<span class=\"_ _0\"></span>e mos<span class=\"_ _0\"></span>t signif<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>nt currenc<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re revi<span class=\"_ _0\"></span>ewed annually a<span class=\"_ _0\"></span>longs<span class=\"_ _0\"></span>ide th<span class=\"_ _0\"></span>e poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024 the currenci<span class=\"_ _0\"></span>es he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d were US D<span class=\"_ _0\"></span>ollar an<span class=\"_ _0\"></span>d Euro (F<span class=\"_ _0\"></span>Y 2023: US Dollar an<span class=\"_ _0\"></span>d Euro)<span class=\"_ _3\"></span>. At the incept<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the Grou<span class=\"_ _0\"></span>p docu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s the re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rument<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d hedg<span class=\"_ _0\"></span>ed ite<span class=\"_ _0\"></span>ms includi<span class=\"_ _0\"></span>ng whet<span class=\"_ _0\"></span>her or n<span class=\"_ _0\"></span>ot a net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on is b<span class=\"_ _0\"></span>eing he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d. A conclusi<span class=\"_ _0\"></span>on is rea<span class=\"_ _0\"></span>ched a<span class=\"_ _0\"></span>s to whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion q<span class=\"_ _0\"></span>ualifi<span class=\"_ _0\"></span>es as a c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>w hedg<span class=\"_ _0\"></span>e. Det<span class=\"_ _0\"></span>ails on h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n are show<span class=\"_ _0\"></span>n bel<span class=\"_ _0\"></span>ow.<span class=\"_ _295\"> </span>Ca<span class=\"_ _0\"></span>sh fl<span class=\"_ _0\"></span>ow he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9 B.6.6<span class=\"_ _0\"></span>.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>, the Group d<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>gnates ove<span class=\"_ _0\"></span>rall net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>ons as he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>ed items w<span class=\"_ _0\"></span>hen: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s are manag<span class=\"_ _0\"></span>ed as ne<span class=\"_ _0\"></span>t posi<span class=\"_ _0\"></span>tions fo<span class=\"_ _0\"></span>r risk mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s are for forei<span class=\"_ _0\"></span>gn curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y risk<span class=\"_ _0\"></span>s; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the init<span class=\"_ _0\"></span>ial hed<span class=\"_ _0\"></span>ge d<span class=\"_ _0\"></span>esignat<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n set ou<span class=\"_ _0\"></span>t how th<span class=\"_ _0\"></span>e items wi<span class=\"_ _0\"></span>thin the n<span class=\"_ _0\"></span>et po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n will af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt. The G<span class=\"_ _0\"></span>roup als<span class=\"_ _0\"></span>o do<span class=\"_ _0\"></span>cument<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt, bot<span class=\"_ _0\"></span>h at hed<span class=\"_ _0\"></span>ge ince<span class=\"_ _0\"></span>ption a<span class=\"_ _0\"></span>nd on an on<span class=\"_ _0\"></span>goin<span class=\"_ _0\"></span>g basis, o<span class=\"_ _0\"></span>f whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>es that are us<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ging trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve in of<span class=\"_ _0\"></span>fs<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting chang<span class=\"_ _0\"></span>es in c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows of h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed item<span class=\"_ _0\"></span>s. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re initiall<span class=\"_ _0\"></span>y reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d at fair value, wi<span class=\"_ _0\"></span>th mos<span class=\"_ _0\"></span>t havin<span class=\"_ _0\"></span>g maturit<span class=\"_ _0\"></span>ies of l<span class=\"_ _0\"></span>ess t<span class=\"_ _0\"></span>han one ye<span class=\"_ _0\"></span>ar af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _0\"></span> Whe<span class=\"_ _0\"></span>re a der<span class=\"_ _0\"></span>ivati<span class=\"_ _0\"></span>ve financi<span class=\"_ _0\"></span>al inst<span class=\"_ _0\"></span>rument i<span class=\"_ _0\"></span>s desi<span class=\"_ _0\"></span>gnated as a h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e of the var<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s of a recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et or lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, or a highly p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>ble fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion o<span class=\"_ _0\"></span>f change<span class=\"_ _0\"></span>s in fair value is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y vi<span class=\"_ _0\"></span>a the Consoli<span class=\"_ _0\"></span>dated s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment of compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve income. T<span class=\"_ _0\"></span>he gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s relatin<span class=\"_ _0\"></span>g to the inef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n is reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent, thro<span class=\"_ _0\"></span>ugh sales, marketi<span class=\"_ _3\"></span>ng and admi<span class=\"_ _3\"></span>nistrative expenses.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n of any cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y is alig<span class=\"_ _0\"></span>ned to th<span class=\"_ _0\"></span>e timing of th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>ting t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt and is clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as foll<span class=\"_ _0\"></span>ows: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>hed<span class=\"_ _0\"></span>ging of a net p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion \u2013 th<span class=\"_ _0\"></span>e cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s transfer<span class=\"_ _0\"></span>red fro<span class=\"_ _0\"></span>m equit<span class=\"_ _0\"></span>y is s<span class=\"_ _0\"></span>epa<span class=\"_ _0\"></span>rately pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d on the fa<span class=\"_ _0\"></span>ce of the incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt within g<span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es on fore<span class=\"_ _0\"></span>ign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y net h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt revaluati<span class=\"_ _0\"></span>ons pri<span class=\"_ _0\"></span>or to the s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment date a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>other c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow hed<span class=\"_ _0\"></span>ges \u2013 c<span class=\"_ _0\"></span>umulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y at the t<span class=\"_ _0\"></span>ime w<span class=\"_ _0\"></span>hen the fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion o<span class=\"_ _0\"></span>ccurs is re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>ised in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent in the co<span class=\"_ _0\"></span>rresp<span class=\"_ _0\"></span>ondi<span class=\"_ _0\"></span>ng line that t<span class=\"_ _0\"></span>he hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem go<span class=\"_ _0\"></span>es thro<span class=\"_ _0\"></span>ugh, be<span class=\"_ _0\"></span>ing revenu<span class=\"_ _0\"></span>e, cost of s<span class=\"_ _0\"></span>ales o<span class=\"_ _0\"></span>r sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and admini<span class=\"_ _3\"></span>strative expenses.<span class=\"_ _295\"> </span>Whe<span class=\"_ _0\"></span>n a forec<span class=\"_ _0\"></span>ast t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion is n<span class=\"_ _0\"></span>o long<span class=\"_ _0\"></span>er ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to occur, and therefore d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et the c<span class=\"_ _0\"></span>riteri<span class=\"_ _0\"></span>a for cash f<span class=\"_ _0\"></span>low he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting, the<span class=\"_ gs34\"> </span>cumul<span class=\"_ _0\"></span>ative ga<span class=\"_ _0\"></span>in or los<span class=\"_ _0\"></span>s that wa<span class=\"_ _0\"></span>s repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted in eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y is imm<span class=\"_ _0\"></span>ediatel<span class=\"_ _0\"></span>y trans<span class=\"_ _0\"></span>ferred to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, throu<span class=\"_ _0\"></span>gh sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span>Hedge documentation a<span class=\"_ _3\"></span>nd effectiveness testi<span class=\"_ _3\"></span>ng<span class=\"_ _295\"> </span>The d<span class=\"_ _0\"></span>ocu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>ation in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s ide<span class=\"_ _0\"></span>ntific<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the he<span class=\"_ _0\"></span>dging i<span class=\"_ _0\"></span>tem(<span class=\"_ _0\"></span>s)<span class=\"_ _3\"></span>, the nature of t<span class=\"_ _0\"></span>he risk b<span class=\"_ _0\"></span>eing h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed and h<span class=\"_ _0\"></span>ow the Gro<span class=\"_ _0\"></span>up will as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss whether the hedging rel<span class=\"_ _3\"></span>ationship meets the hedge effec<span class=\"_ _0\"></span>tiveness requirements. Hed<span class=\"_ _0\"></span>ge ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivene<span class=\"_ _0\"></span>ss is a q<span class=\"_ _0\"></span>ualit<span class=\"_ _0\"></span>ative as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent of ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>venes<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forme<span class=\"_ _0\"></span>d in accorda<span class=\"_ _0\"></span>nce wit<span class=\"_ _0\"></span>h IF<span class=\"_ _0\"></span>RS 9. A he<span class=\"_ _0\"></span>dging re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship quali<span class=\"_ _0\"></span>fies for<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ge account<span class=\"_ _0\"></span>ing if it m<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>s all th<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vene<span class=\"_ _0\"></span>ss req<span class=\"_ _0\"></span>uireme<span class=\"_ _0\"></span>nts: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>there is a<span class=\"_ _0\"></span>n econ<span class=\"_ _0\"></span>omic rel<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>hip bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem and th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rume<span class=\"_ _0\"></span>nt;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he cred<span class=\"_ _0\"></span>it risk d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot dom<span class=\"_ _0\"></span>inate the valu<span class=\"_ _0\"></span>e chang<span class=\"_ _0\"></span>es that re<span class=\"_ _0\"></span>sult from t<span class=\"_ _0\"></span>he econ<span class=\"_ _0\"></span>omic re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the he<span class=\"_ _0\"></span>dge rat<span class=\"_ _0\"></span>io of the h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing relati<span class=\"_ _0\"></span>onship is t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>me as that u<span class=\"_ _0\"></span>sed for r<span class=\"_ _0\"></span>isk manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s. For f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s not d<span class=\"_ _0\"></span>esigna<span class=\"_ _0\"></span>ted in he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting relat<span class=\"_ _0\"></span>ionshi<span class=\"_ _0\"></span>ps or that d<span class=\"_ _0\"></span>o not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia for hed<span class=\"_ _0\"></span>ge accou<span class=\"_ _0\"></span>nting, the<span class=\"_ gs34\"> </span>gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s on rem<span class=\"_ _0\"></span>easurem<span class=\"_ _0\"></span>ent to fair value i<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d immed<span class=\"_ _0\"></span>iately in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt through s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span>Group<span class=\"_ _295\"> </span>Curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y risk<span class=\"_ _295\"> </span>Currently, the Group ex<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s in e<span class=\"_ _0\"></span>xcess of 9<span class=\"_ _0\"></span>8% of sal<span class=\"_ _0\"></span>es from t<span class=\"_ _0\"></span>he UK an<span class=\"_ _0\"></span>d also im<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s raw mate<span class=\"_ _0\"></span>rials fro<span class=\"_ _0\"></span>m over<span class=\"_ _0\"></span>seas<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Currenc<span class=\"_ _0\"></span>y risk is man<span class=\"_ _0\"></span>aged b<span class=\"_ _0\"></span>y the Currenc<span class=\"_ _0\"></span>y Commit<span class=\"_ _0\"></span>tee, wh<span class=\"_ _0\"></span>ich is chaire<span class=\"_ _0\"></span>d by the Chief Fina<span class=\"_ _0\"></span>ncial O<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ficer a<span class=\"_ _0\"></span>nd compr<span class=\"_ _0\"></span>ises t<span class=\"_ _0\"></span>he Chief E<span class=\"_ _0\"></span>xecu<span class=\"_ _0\"></span>tive Of<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cer and s<span class=\"_ _0\"></span>enior f<span class=\"_ _0\"></span>inance exe<span class=\"_ _0\"></span>cuti<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>. It me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s mont<span class=\"_ _0\"></span>hly to revi<span class=\"_ _0\"></span>ew and ma<span class=\"_ _0\"></span>nage th<span class=\"_ _0\"></span>e Group\u2019s curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y hedg<span class=\"_ _0\"></span>ing ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>iti<span class=\"_ _0\"></span>es, in lin<span class=\"_ _0\"></span>e with t<span class=\"_ _0\"></span>he hed<span class=\"_ _0\"></span>ging po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roved by th<span class=\"_ _0\"></span>e Boa<span class=\"_ _0\"></span>rd.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s hedging p<span class=\"_ _0\"></span>oli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y is to defer th<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>n profit<span class=\"_ _0\"></span>s of cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>oveme<span class=\"_ _0\"></span>nts by h<span class=\"_ _0\"></span>edgin<span class=\"_ _0\"></span>g: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>a minimum of 8<span class=\"_ _0\"></span>0% and a ma<span class=\"_ _0\"></span>ximum of 100% of proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osures ar<span class=\"_ _0\"></span>ising fro<span class=\"_ _0\"></span>m trading in t<span class=\"_ _0\"></span>he for<span class=\"_ _0\"></span>thco<span class=\"_ _0\"></span>ming six-<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>nth pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>d; a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>a minimum of 75% and a maximum of 100% of pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure<span class=\"_ _0\"></span>s arising in t<span class=\"_ _0\"></span>he follow<span class=\"_ _0\"></span>ing si<span class=\"_ _0\"></span>x-mo<span class=\"_ _0\"></span>nth pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Profi<span class=\"_ _0\"></span>tabi<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y can va<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y due to th<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t of f<span class=\"_ _0\"></span>luc<span class=\"_ _0\"></span>tuating e<span class=\"_ _0\"></span>xchange rate<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e unhed<span class=\"_ _0\"></span>ged p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of the t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion e<span class=\"_ _0\"></span>xpo<span class=\"_ _0\"></span>sures an<span class=\"_ _0\"></span>d from revis<span class=\"_ _0\"></span>ed fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of future tra<span class=\"_ _0\"></span>ding, w<span class=\"_ _0\"></span>hich ca<span class=\"_ _0\"></span>n lead to an a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>tment of cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y cove<span class=\"_ _0\"></span>r in place. In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up includ<span class=\"_ _0\"></span>es a numb<span class=\"_ _0\"></span>er of forei<span class=\"_ _0\"></span>gn subsi<span class=\"_ _0\"></span>diarie<span class=\"_ _0\"></span>s. A<span class=\"_ _0\"></span>s a re<span class=\"_ _0\"></span>sult of th<span class=\"_ _0\"></span>ese fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e Group\u2019s financial s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>s are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>d to curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y fluc<span class=\"_ _0\"></span>tuati<span class=\"_ _0\"></span>ons. T<span class=\"_ _0\"></span>he cur<span class=\"_ _0\"></span>renci<span class=\"_ _0\"></span>es giv<span class=\"_ _0\"></span>ing ris<span class=\"_ _0\"></span>e to this transl<span class=\"_ _0\"></span>ation r<span class=\"_ _0\"></span>isk are pr<span class=\"_ _0\"></span>imarily U<span class=\"_ _0\"></span>S Dolla<span class=\"_ _0\"></span>r and Euro. Sensitivit<span class=\"_ _0\"></span>y analysis<span class=\"_ _295\"> </span>The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of a 5% streng<span class=\"_ _0\"></span>thenin<span class=\"_ _0\"></span>g in the avera<span class=\"_ _0\"></span>ge Sterling<span class=\"_ _0\"></span>/<span class=\"_ _1\"></span>US Dollar<span class=\"_ _3\"></span>, Sterling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>Euro, and Sterling<span class=\"_ _0\"></span>/Chines<span class=\"_ _0\"></span>e Renmin<span class=\"_ _0\"></span>bi rates re<span class=\"_ _0\"></span>duces p<span class=\"_ _0\"></span>rofit for 202<span class=\"_ _3\"></span>4 by \u00a33.5m, \u00a34.7<span class=\"_ _3\"></span>m and \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m, \u00a34.2m and \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.4m) respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive<span class=\"_ _0\"></span>ly. The impac<span class=\"_ _0\"></span>t of a 5% stren<span class=\"_ _0\"></span>gthe<span class=\"_ _0\"></span>ning in the ave<span class=\"_ _0\"></span>rage Sterling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>US D<span class=\"_ _0\"></span>ollar, S<span class=\"_ _3\"></span>terling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>Euro and Sterlin<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>/Chines<span class=\"_ _0\"></span>e Renminb<span class=\"_ _0\"></span>i rates red<span class=\"_ _0\"></span>uces eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y for 2024 by \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.4<span class=\"_ _0\"></span>m, \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.0m and \u00a32.3m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: increas<span class=\"_ _0\"></span>es of \u00a30.7<span class=\"_ _3\"></span>m, \u00a30.8m and \u00a31<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m) respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span>In accord<span class=\"_ _0\"></span>ance wi<span class=\"_ _0\"></span>th I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, the fair value of gain<span class=\"_ _0\"></span>s and los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on ca<span class=\"_ _0\"></span>sh flow h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>es is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e Consolida<span class=\"_ _0\"></span>ted incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt as par<span class=\"_ _0\"></span>t of gro<span class=\"_ _0\"></span>ss prof<span class=\"_ _0\"></span>it.<span class=\"_ _295\"> </span>The n<span class=\"_ _0\"></span>otio<span class=\"_ _0\"></span>nal contrac<span class=\"_ _0\"></span>t am<span class=\"_ _0\"></span>ount, c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt and fair value o<span class=\"_ _0\"></span>f the Grou<span class=\"_ _0\"></span>p\u2019s f<span class=\"_ _3\"></span>or<span class=\"_ _0\"></span>ward e<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and s<span class=\"_ _0\"></span>waps a<span class=\"_ _0\"></span>re as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span><table class=\"s w338 h124\" id=\"_17a22150-f3cf-4766-81a3-806bca098dbf\"><tr><td></td><td></td><td class=\"c n x78d y3253 w339 h129\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x78e y3254 w33a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2023<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x6bc h2b y3255 ff2a fs17 fc4 sc0 ls141 ws14f\">Notional<span class=\"_ _295\"> </span></td><td class=\"t m0 x78f h2b y3256 ff2a fs17 fc4 sc0 ls9e ws7\">Carr<span class=\"_ _0\"></span>ying<span class=\"_ _295\"> </span></td><td class=\"t m0 x790 h38 y3257 ff2c fs17 fc4 sc0 lse0 wsdb\">Notio<span class=\"_ _0\"></span>nal<span class=\"_ _295\"> </span></td><td class=\"t m0 x791 h38 y3258 ff2c fs17 fc4 sc0 ls93 ws8f\">Carrying<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x792 h2b y3259 ff2a fs17 fc4 sc0 ls153 wsf7\">contract </td><td class=\"t m0 x793 h2b y325a ff2a fs17 fc4 sc0 ls7 ws1\">am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t an<span class=\"_ _0\"></span>d </td><td class=\"t m0 x790 h38 y325b ff2c fs17 fc4 sc0 ls53 ws7b\">contrac<span class=\"_ _0\"></span>t </td><td class=\"t m0 x794 h38 y325c ff2c fs17 fc4 sc0 ls7 ws1\">amo<span class=\"_ _0\"></span>unt an<span class=\"_ _0\"></span>d </td></tr><tr><td></td><td class=\"t m0 x795 h2b y325d ff2a fs17 fc4 sc0 lsdf ws4\">amount </td><td class=\"t m0 x45d h2b y325e ff2a fs17 fc4 sc0 ls7 ws1\">fair v<span class=\"_ _0\"></span>alu<span class=\"_ _0\"></span>e </td><td class=\"t m0 x462 h38 y325f ff2c fs17 fc4 sc0 ls7 ws1\">amo<span class=\"_ _0\"></span>unt </td><td class=\"t m0 x796 h38 y3260 ff2c fs17 fc4 sc0 ls7 ws1\">fair va<span class=\"_ _0\"></span>lue </td></tr><tr><td></td><td class=\"t m0 x2d7 h2b y3261 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x200 h2b y3262 ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x201 h38 y3263 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x467 h38 y3264 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w33b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">C<span class=\"_ _3\"></span>urrent assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x797 y3163 w33c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12a ws146\">17<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x798 y3163 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x799 y3162 w33d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x79a y3162 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w33e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Current liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x79b y3128 w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x79c y3128 wb9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x79d y3127 w33f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _1\"></span>6.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x79e y3127 w340 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x79f y2fb3 w18a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">165<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a0 y2fb3 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a1 y2fb2 w341 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">192<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a2 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr></table>The fair va<span class=\"_ _0\"></span>lues have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n calcu<span class=\"_ _0\"></span>lated by ap<span class=\"_ _0\"></span>ply<span class=\"_ _0\"></span>ing (whe<span class=\"_ _0\"></span>re releva<span class=\"_ _0\"></span>nt), for equiva<span class=\"_ _0\"></span>lent matur<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y profil<span class=\"_ _0\"></span>es, th<span class=\"_ _0\"></span>e rate at whi<span class=\"_ _0\"></span>ch for<span class=\"_ _0\"></span>ward c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s wi<span class=\"_ _0\"></span>th the s<span class=\"_ _0\"></span>ame pr<span class=\"_ _0\"></span>incipa<span class=\"_ _0\"></span>l amount<span class=\"_ _0\"></span>s coul<span class=\"_ _0\"></span>d be acq<span class=\"_ _0\"></span>uired at th<span class=\"_ _0\"></span>e balance s<span class=\"_ _0\"></span>hee<span class=\"_ _0\"></span>t date. The<span class=\"_ _0\"></span>se are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 2 wi<span class=\"_ _0\"></span>thin the fair value hi<span class=\"_ _0\"></span>erarchy unde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>RS 7<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing tab<span class=\"_ _0\"></span>le indi<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>s the pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>ds in whi<span class=\"_ _0\"></span>ch cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ated wi<span class=\"_ _0\"></span>th the matu<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y date of t<span class=\"_ _0\"></span>he for<span class=\"_ _0\"></span>ward fo<span class=\"_ _0\"></span>reign e<span class=\"_ _0\"></span>xchange cont<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s for whic<span class=\"_ _0\"></span>h hedg<span class=\"_ _0\"></span>e accountin<span class=\"_ _0\"></span>g is app<span class=\"_ _0\"></span>lied are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to o<span class=\"_ _0\"></span>ccur:<span class=\"_ _295\"> </span><table class=\"s w342 h12a\" id=\"_fc55f504-e02b-48c0-a8a4-5df854e5ef60\"><tr><td></td><td></td><td></td><td class=\"c n x7a3 y3265 w343 h113\"><div class=\"t m0 x1c1 h38 y3148 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x7a4 y3266 w33a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7a5 h2b y3267 ff2a fs17 fc4 sc0 ls1c0 ws1d7\">Expected<span class=\"_ _3\"></span> </td><td></td><td></td><td></td><td class=\"t m0 x7a6 h38 y3268 ff2c fs17 fc4 sc0 ls9f ws97\">Expected </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7a7 h2b y3269 ff2a fs17 fc4 sc0 ls7 ws1\">ca<span class=\"_ _0\"></span>sh </td><td class=\"t m0 x6e0 h2b y326a ff2a fs17 fc4 sc0 ls7 ws1\">6 mo<span class=\"_ _0\"></span>nth<span class=\"_ _0\"></span>s </td><td class=\"t m0 x614 h2b y326b ff2a fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h2b y326c ff2a fs17 fc4 sc0 ls7 ws1\">12 to 18 </td><td class=\"t m0 x227 h38 y326d ff2c fs17 fc4 sc0 ls7 ws1\">cas<span class=\"_ _0\"></span>h </td><td class=\"t m0 x7a8 h38 y326e ff2c fs17 fc4 sc0 ls7 ws1\">6 mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7a9 h38 y326f ff2c fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x7aa h38 y3270 ff2c fs17 fc4 sc0 ls7 ws1\">12 to 1<span class=\"_ _3\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ab h2b y3271 ff2a fs17 fc4 sc0 ls7 ws1\">flow<span class=\"_ _0\"></span>s </td><td class=\"t m0 x7ac h2b y3272 ff2a fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x38b h2b y3273 ff2a fs17 fc4 sc0 ls9c ws95\"> months </td><td class=\"t m0 x380 h2b y3274 ff2a fs17 fc4 sc0 ls9c ws95\">months<span class=\"_ _295\"> </span></td><td class=\"t m0 x7ad h38 y3275 ff2c fs17 fc4 sc0 ls7 ws1\">flow<span class=\"_ _0\"></span>s </td><td class=\"t m0 x223 h38 y3276 ff2c fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x7ae h38 y3277 ff2c fs17 fc4 sc0 ls7 ws1\"> mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7af h38 y3278 ff2c fs17 fc4 sc0 ls11c ws11f\">months<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x7b0 h2b y3279 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x7b1 h2b y327a ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m</td><td class=\"t m0 x7b2 h2b y327b ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x7b3 h2b y327c ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x569 h38 y327d ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x7b4 h38 y327e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x7b5 h38 y327f ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x22a h38 y3280 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3281 ff2c fs7 fc4 sc0 ls52 ws6\">For<span class=\"_ _0\"></span>ward exchange contract<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3162 w344 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b6 y3163 w33c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12a ws146\">17<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b7 y3163 w345 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">75<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b8 y3163 w346 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">76.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b9 y3163 w347 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">18<span class=\"_ _1\"></span>.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ba y3162 w348 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">105<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bb y3162 w349 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bc y3162 w78 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">49<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bd y3162 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w34a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7be y3128 w34b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bf y3128 w34c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(3.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c0 y3128 w18c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ad y3128 w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c1 y3127 w34d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c2 y3127 w11e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">30<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c3 y3127 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">39.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c4 y3127 w34e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _1\"></span>.6<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c5 y2fb3 w34f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">165<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c6 y2fb3 w1cb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c7 y2fb3 w350 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lseb wsf8\">74<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c8 y2fb3 w345 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">18<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c9 y2fb2 w341 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">192<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ca y2fb2 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">79.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cb y2fb2 w351 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cc y2fb2 w23e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls159 ws169\">24<span class=\"_ _0\"></span>.3<span class=\"_ _295\"> </span></div></td></tr></table>The av<span class=\"_ _0\"></span>erage e<span class=\"_ _0\"></span>xchange rate<span class=\"_ _0\"></span>s on op<span class=\"_ _0\"></span>en for<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ard curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s are:<span class=\"_ _295\"> </span><table class=\"s w342 h12b\" id=\"_8c12540b-4b5f-466f-b076-8b272125c80e\"><tr><td></td><td></td><td class=\"c n x7cd y3282 w343 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x7ce y3283 w352 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er 202<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x6e0 h2b y3284 ff2a fs17 fc4 sc0 ls7 ws1\">6 mo<span class=\"_ _0\"></span>nth<span class=\"_ _0\"></span>s </td><td class=\"t m0 x614 h2b y3285 ff2a fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h2b y3286 ff2a fs17 fc4 sc0 ls7 ws1\">12 to 18 </td><td class=\"t m0 x7a8 h38 y3287 ff2c fs17 fc4 sc0 ls7 ws1\">6 mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7a9 h38 y3288 ff2c fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x7aa h38 y3289 ff2c fs17 fc4 sc0 ls7 ws1\">12 to 1<span class=\"_ _3\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ac h2b y328a ff2a fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x38b h2b y328b ff2a fs17 fc4 sc0 ls9c ws95\"> months </td><td class=\"t m0 x380 h2b y328c ff2a fs17 fc4 sc0 ls9c ws95\">months<span class=\"_ _295\"> </span></td><td class=\"t m0 x223 h38 y328d ff2c fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x7ae h38 y328e ff2c fs17 fc4 sc0 ls7 ws1\"> mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7af h38 y328f ff2c fs17 fc4 sc0 ls11c ws11f\">months</td></tr><tr><td></td><td class=\"t m0 x7b1 h2b y3290 ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m</td><td class=\"t m0 x7b2 h2b y3291 ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x7b3 h2b y3292 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x7b4 h38 y3293 ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x7b5 h38 y3294 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x22a h38 y3295 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fcb w353 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">US Dollar<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cf y2fcc w354 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d0 y2fcc w355 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _1\"></span>28<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d1 y2fcc w354 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d2 y2fcb w356 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d3 y2fcb w165 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>24<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d4 y2fcb w165 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>22<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w357 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">Euro<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d5 y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>.1<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d6 y2fb3 w358 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1.1<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d7 y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>.1<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d8 y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d9 y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7da y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr></table>Gains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d in the he<span class=\"_ _0\"></span>dging re<span class=\"_ _0\"></span>ser<span class=\"_ _1\"></span>ve in equit<span class=\"_ _0\"></span>y on for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d foreign e<span class=\"_ _0\"></span>xchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2024 will be re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent durin<span class=\"_ _0\"></span>g the pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d in whic<span class=\"_ _0\"></span>h the he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d forec<span class=\"_ _0\"></span>ast t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion af<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>, whic<span class=\"_ _0\"></span>h is t<span class=\"_ _0\"></span>ypi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y one to t<span class=\"_ _0\"></span>wo mont<span class=\"_ _0\"></span>hs prio<span class=\"_ _0\"></span>r to the ca<span class=\"_ _0\"></span>sh flow o<span class=\"_ _0\"></span>ccurr<span class=\"_ _0\"></span>ing. At 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024, there are a numb<span class=\"_ _0\"></span>er of he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions w<span class=\"_ _0\"></span>hich are exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to occur at var<span class=\"_ _0\"></span>ious date<span class=\"_ _0\"></span>s durin<span class=\"_ _0\"></span>g the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months. Dur<span class=\"_ _0\"></span>ing the ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>, gains of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.8m (F<span class=\"_ _0\"></span>Y 2023: los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s of \u00a30.6m) relating to unset<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ed for<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rd exchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s on t<span class=\"_ _0\"></span>he bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 were relea<span class=\"_ _0\"></span>sed to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Gains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>n contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s whi<span class=\"_ _0\"></span>ch are yet to s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle are a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted as a no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ash m<span class=\"_ _0\"></span>ovement o<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>ash flow s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>his eq<span class=\"_ _0\"></span>uated to a gain of \u00a3<span class=\"_ _0\"></span>2.4m in the ye<span class=\"_ _0\"></span>ar (F<span class=\"_ _0\"></span>Y 2023: gain of \u00a32.5m).<span class=\"_ _295\"> </span>The<span class=\"_ _0\"></span>re was no h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e inef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vene<span class=\"_ _0\"></span>ss dur<span class=\"_ _0\"></span>ing the yea<span class=\"_ _0\"></span>r (F<span class=\"_ _0\"></span>Y 2023: nil). The h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e ratio is 1<span class=\"_ _3\"></span>:<span class=\"_ _3\"></span>1 in all insta<span class=\"_ _0\"></span>nces.<span class=\"_ _295\"> </span>Cre<span class=\"_ _0\"></span>dit r<span class=\"_ _0\"></span>isk<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup mana<span class=\"_ _0\"></span>ges e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to cred<span class=\"_ _0\"></span>it risk at m<span class=\"_ _0\"></span>any levels<span class=\"_ _0\"></span>, ranging fro<span class=\"_ _0\"></span>m Exe<span class=\"_ _0\"></span>cuti<span class=\"_ _0\"></span>ve Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor app<span class=\"_ _0\"></span>roval be<span class=\"_ _0\"></span>ing requir<span class=\"_ _0\"></span>ed for the c<span class=\"_ _0\"></span>redit lim<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s of<span class=\"_ gs34\"> </span>large<span class=\"_ _0\"></span>r custom<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s, to the us<span class=\"_ _0\"></span>e of let<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>s of cre<span class=\"_ _0\"></span>dit and c<span class=\"_ _0\"></span>ash in ad<span class=\"_ _0\"></span>vance w<span class=\"_ _0\"></span>here ap<span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>riate. Inter<span class=\"_ _0\"></span>nal proce<span class=\"_ _0\"></span>dures re<span class=\"_ _0\"></span>quire re<span class=\"_ _0\"></span>gular consi<span class=\"_ _0\"></span>derat<span class=\"_ _0\"></span>ion of credi<span class=\"_ _0\"></span>t ratings, b<span class=\"_ _0\"></span>oth inter<span class=\"_ _0\"></span>nally for l<span class=\"_ _0\"></span>ower valu<span class=\"_ _0\"></span>e custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s and re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed cre<span class=\"_ _0\"></span>dit refere<span class=\"_ _0\"></span>nce age<span class=\"_ _0\"></span>ncie<span class=\"_ _0\"></span>s for highe<span class=\"_ _0\"></span>r value cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>rs, p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ent histor<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, a<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tems and pro<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve debt co<span class=\"_ _0\"></span>llec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion. A<span class=\"_ _0\"></span>ll custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>signe<span class=\"_ _0\"></span>d a cred<span class=\"_ _0\"></span>it limit w<span class=\"_ _0\"></span>hich is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to annual re<span class=\"_ _0\"></span>vie<span class=\"_ _0\"></span>w<span class=\"_ _3\"></span>. Considerati<span class=\"_ _0\"></span>on is given to s<span class=\"_ _0\"></span>ignifi<span class=\"_ _0\"></span>cant ad<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>se chan<span class=\"_ _0\"></span>ges in b<span class=\"_ _0\"></span>usines<span class=\"_ _0\"></span>s, fina<span class=\"_ _0\"></span>ncial and e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic cond<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>ns that may c<span class=\"_ _0\"></span>ause a sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant chang<span class=\"_ _0\"></span>e in the ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of<span class=\"_ gs34\"> </span>custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s to me<span class=\"_ _0\"></span>et their o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Any ad<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>se dat<span class=\"_ _0\"></span>a relat<span class=\"_ _0\"></span>ing to the<span class=\"_ _0\"></span>se fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s is consid<span class=\"_ _0\"></span>ered in d<span class=\"_ _0\"></span>eter<span class=\"_ _0\"></span>mining wh<span class=\"_ _0\"></span>ethe<span class=\"_ _0\"></span>r there ha<span class=\"_ _0\"></span>s bee<span class=\"_ _0\"></span>n a<span class=\"_ gs34\"> </span>signif<span class=\"_ _0\"></span>icant in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>e in credi<span class=\"_ _0\"></span>t risk of a fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set o<span class=\"_ _0\"></span>n an ong<span class=\"_ _0\"></span>oing ba<span class=\"_ _0\"></span>sis throu<span class=\"_ _0\"></span>ghout e<span class=\"_ _0\"></span>ach rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g peri<span class=\"_ _0\"></span>od. Re<span class=\"_ _0\"></span>gardl<span class=\"_ _0\"></span>ess of t<span class=\"_ _0\"></span>he anal<span class=\"_ _0\"></span>ysis<span class=\"_ _0\"></span>, an<span class=\"_ gs34\"> </span>increa<span class=\"_ _0\"></span>se in cre<span class=\"_ _0\"></span>dit risk i<span class=\"_ _0\"></span>s presum<span class=\"_ _0\"></span>ed if a d<span class=\"_ _0\"></span>ebtor is m<span class=\"_ _0\"></span>ore than 3<span class=\"_ _0\"></span>0 days p<span class=\"_ _0\"></span>ast du<span class=\"_ _0\"></span>e in makin<span class=\"_ _0\"></span>g a contrac<span class=\"_ _0\"></span>tual p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has ap<span class=\"_ _0\"></span>plie<span class=\"_ _0\"></span>d the sim<span class=\"_ _0\"></span>plifi<span class=\"_ _0\"></span>ed ap<span class=\"_ _0\"></span>proach to m<span class=\"_ _0\"></span>easur<span class=\"_ _0\"></span>ing ex<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>, whic<span class=\"_ _0\"></span>h require<span class=\"_ _0\"></span>s lifetim<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>ses to b<span class=\"_ _0\"></span>e recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d from init<span class=\"_ _0\"></span>ial reco<span class=\"_ _0\"></span>gniti<span class=\"_ _0\"></span>on for trad<span class=\"_ _0\"></span>e rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es. L<span class=\"_ _0\"></span>ifetim<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d cred<span class=\"_ _0\"></span>it los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s for trad<span class=\"_ _0\"></span>e recei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s are ca<span class=\"_ _0\"></span>lculate<span class=\"_ _0\"></span>d base<span class=\"_ _0\"></span>d on histor<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l los<span class=\"_ _0\"></span>s rates and a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted wh<span class=\"_ _0\"></span>ere ne<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y for re<span class=\"_ _0\"></span>levant for<span class=\"_ _1\"></span>ward-<span class=\"_ _0\"></span>loo<span class=\"_ _0\"></span>king es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en group<span class=\"_ _0\"></span>ed for t<span class=\"_ _0\"></span>his analy<span class=\"_ _0\"></span>sis bas<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n shared cre<span class=\"_ _0\"></span>dit ris<span class=\"_ _0\"></span>k charac<span class=\"_ _0\"></span>teri<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>cs, i<span class=\"_ _0\"></span>ncluding t<span class=\"_ _0\"></span>he se<span class=\"_ _0\"></span>gment a<span class=\"_ _0\"></span>nd countr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>/regi<span class=\"_ _0\"></span>on in whi<span class=\"_ _0\"></span>ch the cus<span class=\"_ _0\"></span>tom<span class=\"_ _0\"></span>er op<span class=\"_ _0\"></span>erates<span class=\"_ _0\"></span>. The m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>el, which co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>rs ma<span class=\"_ _0\"></span>cro<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomi<span class=\"_ _0\"></span>c informati<span class=\"_ _0\"></span>on, has b<span class=\"_ _0\"></span>een a<span class=\"_ _0\"></span>pplie<span class=\"_ _0\"></span>d to the Gro<span class=\"_ _0\"></span>up\u2019s two s<span class=\"_ _0\"></span>egme<span class=\"_ _0\"></span>nts d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferently. For tra<span class=\"_ _0\"></span>de re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les in t<span class=\"_ _0\"></span>he Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns sec<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, a differe<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>s rate has be<span class=\"_ _0\"></span>en ap<span class=\"_ _0\"></span>plied to t<span class=\"_ _0\"></span>he USA a<span class=\"_ _0\"></span>nd Japa<span class=\"_ _0\"></span>n compar<span class=\"_ _0\"></span>ed to the rem<span class=\"_ _0\"></span>ainde<span class=\"_ _0\"></span>r of the s<span class=\"_ _0\"></span>egme<span class=\"_ _0\"></span>nt\u2019s geo<span class=\"_ _0\"></span>graph<span class=\"_ _0\"></span>ical ma<span class=\"_ _0\"></span>rkets<span class=\"_ _0\"></span>. In th<span class=\"_ _0\"></span>e Me<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>l sec<span class=\"_ _0\"></span>tor, a single highe<span class=\"_ _0\"></span>r rate of allowa<span class=\"_ _0\"></span>nce has b<span class=\"_ _0\"></span>een us<span class=\"_ _0\"></span>ed to ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>e higher r<span class=\"_ _0\"></span>isk of de<span class=\"_ _0\"></span>fault of the customer base.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s payme<span class=\"_ _0\"></span>nt terms t<span class=\"_ _0\"></span>yp<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>lly rang<span class=\"_ _0\"></span>e from 30 to 6<span class=\"_ _0\"></span>0 day<span class=\"_ _0\"></span>s dep<span class=\"_ _0\"></span>ending o<span class=\"_ _0\"></span>n ge<span class=\"_ _0\"></span>ograp<span class=\"_ _0\"></span>hy<span class=\"_ _3\"></span>. T<span class=\"_ _3\"></span>rade recei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s are sp<span class=\"_ _0\"></span>ecif<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>lly impa<span class=\"_ _0\"></span>ired and consid<span class=\"_ _0\"></span>ered in d<span class=\"_ _0\"></span>efault wh<span class=\"_ _0\"></span>en the am<span class=\"_ _0\"></span>ount is in di<span class=\"_ _0\"></span>spute, whe<span class=\"_ _0\"></span>n custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s are be<span class=\"_ _0\"></span>lieve<span class=\"_ _0\"></span>d to be in fina<span class=\"_ _0\"></span>ncial dif<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>icult<span class=\"_ _0\"></span>y, or if any other rea<span class=\"_ _0\"></span>son e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ts which i<span class=\"_ _0\"></span>mplie<span class=\"_ _0\"></span>s that the<span class=\"_ _0\"></span>re is dou<span class=\"_ _0\"></span>bt over th<span class=\"_ _0\"></span>e recovera<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of th<span class=\"_ _0\"></span>e debt. T<span class=\"_ _0\"></span>hey a<span class=\"_ _0\"></span>re wri<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>n off w<span class=\"_ _0\"></span>hen t<span class=\"_ _0\"></span>here is no r<span class=\"_ _0\"></span>easo<span class=\"_ _0\"></span>nable e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ation of<span class=\"_ gs34\"> </span>recover<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on an es<span class=\"_ _0\"></span>timate of t<span class=\"_ _0\"></span>he finan<span class=\"_ _0\"></span>cial po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n of the cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>. Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Climate change w<span class=\"_ _0\"></span>ill impac<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he Group\u2019s custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s in dif<span class=\"_ _0\"></span>ferent way<span class=\"_ _0\"></span>s and ove<span class=\"_ _0\"></span>r dif<span class=\"_ _0\"></span>ferent tim<span class=\"_ _0\"></span>e hor<span class=\"_ _0\"></span>izons. W<span class=\"_ _0\"></span>hilst t<span class=\"_ _0\"></span>he overall im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of climate chang<span class=\"_ _0\"></span>e on th<span class=\"_ _0\"></span>e Group\u2019s revenue is ant<span class=\"_ _0\"></span>icipate<span class=\"_ _0\"></span>d to be p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>ve, there w<span class=\"_ _0\"></span>ill be mar<span class=\"_ _0\"></span>kets<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>sec<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>rs w<span class=\"_ _0\"></span>hich are a<span class=\"_ _0\"></span>dver<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ly impac<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d. Thi<span class=\"_ _0\"></span>s is not antic<span class=\"_ _0\"></span>ipated to have a<span class=\"_ _0\"></span>n adve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t in t<span class=\"_ _0\"></span>he sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t-term ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment of re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y, i<span class=\"_ _3\"></span>.e. over the life of the re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les o<span class=\"_ _0\"></span>n the ba<span class=\"_ _0\"></span>lance she<span class=\"_ _0\"></span>et at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024. Th<span class=\"_ _0\"></span>e agein<span class=\"_ _0\"></span>g of trade r<span class=\"_ _0\"></span>ecei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s is show<span class=\"_ _0\"></span>n be<span class=\"_ _0\"></span>low wi<span class=\"_ _0\"></span>th 8<span class=\"_ _0\"></span>4% not yet due, of whi<span class=\"_ _0\"></span>ch the vas<span class=\"_ _0\"></span>t majo<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y wi<span class=\"_ _0\"></span>ll beco<span class=\"_ _0\"></span>me du<span class=\"_ _0\"></span>e within 6<span class=\"_ _0\"></span>0 day<span class=\"_ _0\"></span>s of the yea<span class=\"_ _0\"></span>r end. T<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p monito<span class=\"_ _0\"></span>rs th<span class=\"_ _0\"></span>e age<span class=\"_ _0\"></span>ing and prof<span class=\"_ _0\"></span>ile of the re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les o<span class=\"_ _0\"></span>n a regular b<span class=\"_ _0\"></span>asis, in<span class=\"_ _0\"></span>cluding t<span class=\"_ _0\"></span>he regul<span class=\"_ _0\"></span>ar use of e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>ternal cre<span class=\"_ _0\"></span>dit ratin<span class=\"_ _0\"></span>g agen<span class=\"_ _0\"></span>cies<span class=\"_ _0\"></span>, and up<span class=\"_ _0\"></span>dates th<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d credit los<span class=\"_ _0\"></span>s mod<span class=\"_ _0\"></span>el as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons if ev<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nce of changin<span class=\"_ _0\"></span>g trends o<span class=\"_ _0\"></span>r risk prof<span class=\"_ _0\"></span>iles e<span class=\"_ _0\"></span>merg<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs360\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es, b<span class=\"_ _0\"></span>eing \u2018hel<span class=\"_ _0\"></span>d to colle<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>\u2019 a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, can b<span class=\"_ _0\"></span>e analy<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span></div><div class=\"gs361\"><table class=\"s w35a h12c\" id=\"_35809fbe-de32-47c7-80ea-1bf58c146765\"><tr><td></td><td class=\"t m0 x1fe h2b y3296 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3296 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3297 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x201 h2b y3297 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y3297 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y3298 w35b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s not pas<span class=\"_ _0\"></span>t due<span class=\"_ _295\"> </span></div></td><td class=\"c n x7db y3299 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x7dc y3298 w2b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y329a ff2c fs7 fc4 sc0 ls7 ws1\">Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s pas<span class=\"_ _0\"></span>t due:<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31bf w35c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Les<span class=\"_ _0\"></span>s than 3<span class=\"_ _0\"></span>0 days<span class=\"_ _295\"> </span></div></td><td class=\"c n x7dd y329b w35d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d0 y31bf w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y329c w35e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 30 to 60 d<span class=\"_ _0\"></span>ays<span class=\"_ _295\"> </span></div></td><td class=\"c n x7de y329d w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7df y329c w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y329e w35f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 More t<span class=\"_ _0\"></span>han 60 d<span class=\"_ _0\"></span>ays<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e0 y329f w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e1 y329e w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32a0 w360 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal pas<span class=\"_ _0\"></span>t due<span class=\"_ _295\"> </span></div></td><td class=\"c n x510 y32a1 w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e2 y32a0 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">5.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3168 w361 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Lifet<span class=\"_ _0\"></span>ime ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted cre<span class=\"_ _0\"></span>dit los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e3 y3169 wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">(0.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e4 y3168 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w362 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y impaire<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y316a w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e5 y316b w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32a2 w363 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>c allowa<span class=\"_ _0\"></span>nces for ba<span class=\"_ _0\"></span>d and do<span class=\"_ _0\"></span>ubt<span class=\"_ _0\"></span>ful de<span class=\"_ _0\"></span>bts<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e6 y32a3 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e7 y32a2 w277 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w364 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Carr<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g amount of im<span class=\"_ _0\"></span>paire<span class=\"_ _0\"></span>d recei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e8 y3128 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x2f4 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w365 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade r<span class=\"_ _0\"></span>ece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>t of all<span class=\"_ _0\"></span>owan<span class=\"_ _0\"></span>ces<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e9 y2fb3 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">33.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ea y2fb2 w366 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls72 ws70\">35.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs362\">Move<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in the a<span class=\"_ _0\"></span>llowan<span class=\"_ _0\"></span>ce for impair<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s were:<span class=\"_ _295\"> </span></div><div class=\"gs363\"><table class=\"s w367 h126\" id=\"_c961c915-925e-41e9-a47d-29e85c9e7bcf\"><tr><td></td><td class=\"t m0 x1fe h2b y32a4 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32a4 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y32a5 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32a5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fc9 w368 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At beginnin<span class=\"_ _0\"></span>g of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x7eb y2fc8 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ec y2fc9 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w369 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Charge in the yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y3163 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ed y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w36a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Rele<span class=\"_ _0\"></span>ase of all<span class=\"_ _0\"></span>owance<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ee y3128 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ef y3127 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w36b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">At end o<span class=\"_ _0\"></span>f year<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cf y2fb3 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d0 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs364\">The ra<span class=\"_ _0\"></span>nge of e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>ss (\u2018ECL<span class=\"_ _5\"></span>\u2019) a<span class=\"_ _0\"></span>llowan<span class=\"_ _0\"></span>ce is as follow<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></div><div class=\"gs365\"><table class=\"s w36c h12d\" id=\"_3a63181c-09af-45c4-ac39-c8dff13fc6cd\"><tr><td></td><td></td><td class=\"t m0 x6ad h38 y32a6 ff2c fs17 fc4 sc0 ls7 ws1\">Le<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>an<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h38 y32a7 ff2c fs17 fc4 sc0 ls7 ws1\">30 to 6<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f1 h38 y32a8 ff2c fs17 fc4 sc0 ls7 ws1\">60 to 9<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f2 h38 y32a9 ff2c fs17 fc4 sc0 ls7 ws1\">Mo<span class=\"_ _0\"></span>re tha<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x726 h38 y32aa ff2c fs17 fc4 sc0 ls7 ws1\">30 da<span class=\"_ _0\"></span>ys </td><td class=\"t m0 x7f3 h38 y32ab ff2c fs17 fc4 sc0 lse0 wsdb\">days<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f4 h38 y32ac ff2c fs17 fc4 sc0 lse0 wsdb\">days<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f5 h38 y32ad ff2c fs17 fc4 sc0 ls7 ws1\">90 d<span class=\"_ _0\"></span>ays<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7f6 h38 y32ae ff2c fs17 fc4 sc0 lse8 ws1d6\">Cur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></td><td class=\"t m0 x45e h38 y32af ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h38 y32b0 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f1 h38 y32b1 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f7 h38 y32b2 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32b2 ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f8 h38 y32b3 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x6aa h38 y32b4 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f9 h38 y32b5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x66d h38 y32b6 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x790 h38 y32b7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32b7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32b8 ff2a fs7 fc0 sc0 ls11 wsb\">2024<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32b9 w36d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">% allowa<span class=\"_ _0\"></span>nce<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fa y32ba w36e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsdc wsd8\">0\u20130<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>3<span class=\"_ _1e\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fb y32ba w36f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">0.5<span class=\"_ _0\"></span>\u2013<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.5<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fc y32ba w370 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls72 ws70\">2<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fd y32ba w371 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls72 ws70\">5<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fe y32ba w372 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lseb wsf8\">7<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>\u201310<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y3158 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ff y3159 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x800 y3159 w35d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x801 y3159 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x802 y3159 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x803 y3159 w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x804 y3159 w373 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">33.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y32bb ff2c fs7 fc4 sc0 ls7 ws1\">Allo<span class=\"_ _0\"></span>wance (in<span class=\"_ _0\"></span>clusive of s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32bc w374 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">impairm<span class=\"_ _0\"></span>ents)<span class=\"_ _295\"> </span></div></td><td class=\"c n x805 y32bd w375 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x806 y32bd w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x807 y32bd w23e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x808 y32bd w61 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x809 y32bd wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x80a y32bd wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">(0.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x80b h9 y32be ff2a fs7 fc4 sc0 lsd9 wsd5\">33.0<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32bf ff2a fs7 fc0 sc0 ls11 wsb\">2023<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32c0 w36d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">% allowa<span class=\"_ _0\"></span>nce<span class=\"_ _295\"> </span></div></td><td class=\"c n x80c y32c0 w376 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c1 ws1d8\">0\u20130<span class=\"_ _5\"></span>.<span class=\"_ _3\"></span>3<span class=\"_ _1e\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80d y32c0 w377 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">0.5<span class=\"_ _1\"></span>\u2013<span class=\"_ _5\"></span>1.5<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80e y32c0 w378 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">20<span class=\"_ _1\"></span>\u201350%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80f y32c0 w379 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">50<span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span>60%<span class=\"_ _295\"> </span></div></td><td class=\"c n x810 y32c0 w37a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">7<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>\u201310<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y32c1 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x811 y32c1 w37b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x812 y32c1 w17e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x813 y32c1 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x814 y32c1 w112 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x815 y32c1 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x816 y32c1 w37c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y32c2 ff2c fs7 fc4 sc0 ls7 ws1\">Allo<span class=\"_ _0\"></span>wance (in<span class=\"_ _0\"></span>clusive of s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fb0 w374 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">impairm<span class=\"_ _0\"></span>ents)<span class=\"_ _295\"> </span></div></td><td class=\"c n x817 y2fb0 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x818 y2fb0 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x819 y2fb0 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81a y2fb0 w277 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81b y2fb0 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81c y2fb0 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x80b hb y32c3 ff2c fs7 fc4 sc0 ls72 ws70\">35.5<span class=\"_ _295\"> </span></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs366\">The c<span class=\"_ _0\"></span>redit r<span class=\"_ _0\"></span>isk in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s, othe<span class=\"_ _0\"></span>r financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and de<span class=\"_ _0\"></span>rivat<span class=\"_ _0\"></span>ive finan<span class=\"_ _0\"></span>cial ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s is limited b<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ause t<span class=\"_ _0\"></span>he </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs367\">counterp<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s with s<span class=\"_ _0\"></span>ignifi<span class=\"_ _0\"></span>cant ba<span class=\"_ _0\"></span>lances a<span class=\"_ _0\"></span>re est<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>ished inte<span class=\"_ _0\"></span>rnatio<span class=\"_ _0\"></span>nal bank<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e credi<span class=\"_ _0\"></span>t ratings are m<span class=\"_ _0\"></span>onitor<span class=\"_ _0\"></span>ed on an o<span class=\"_ _0\"></span>ngoin<span class=\"_ _0\"></span>g basis<span class=\"_ _0\"></span>. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs368\">The<span class=\"_ _0\"></span>se<span class=\"_ gs34\"> </span>ba<span class=\"_ _0\"></span>lances a<span class=\"_ _0\"></span>re there<span class=\"_ _0\"></span>fore consid<span class=\"_ _0\"></span>ered to have l<span class=\"_ _0\"></span>ow credi<span class=\"_ _0\"></span>t risk on in<span class=\"_ _0\"></span>itial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion.<span class=\"_ _295\"> </span> </div>Ca<span class=\"_ _0\"></span>sh a<span class=\"_ _0\"></span>nd c<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>h eq<span class=\"_ _0\"></span>uival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Cash and c<span class=\"_ _0\"></span>ash equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>e cas<span class=\"_ _0\"></span>h balance<span class=\"_ _0\"></span>s, ca<span class=\"_ _0\"></span>ll dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d other sh<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t-term d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h origin<span class=\"_ _0\"></span>al maturit<span class=\"_ _0\"></span>ies t<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>pic<span class=\"_ _0\"></span>ally of thr<span class=\"_ _0\"></span>ee months o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he ca<span class=\"_ _0\"></span>sh and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts di<span class=\"_ _0\"></span>sclo<span class=\"_ _0\"></span>sed i<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p balance s<span class=\"_ _0\"></span>heet a<span class=\"_ _0\"></span>nd in the Gr<span class=\"_ _0\"></span>oup ca<span class=\"_ _0\"></span>sh flow s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement in<span class=\"_ _0\"></span>clude \u00a30.8<span class=\"_ _0\"></span>m ring<span class=\"_ _0\"></span>-fenced in t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p\u2019s C<span class=\"_ _3\"></span>hinese sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, which is co<span class=\"_ _0\"></span>mmit<span class=\"_ _0\"></span>ted to c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pansi<span class=\"_ _0\"></span>on (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a33.4m) and th<span class=\"_ _0\"></span>erefore is<span class=\"_ gs34\"> </span>not availa<span class=\"_ _0\"></span>ble for g<span class=\"_ _0\"></span>eneral u<span class=\"_ _0\"></span>se by the o<span class=\"_ _0\"></span>ther ent<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s withi<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p.<span class=\"_ _295\"> </span>Other financial assets<span class=\"_ _295\"> </span>Cash inves<span class=\"_ _0\"></span>ted in ter<span class=\"_ _0\"></span>m or noti<span class=\"_ _0\"></span>ce dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ith ori<span class=\"_ _0\"></span>ginal matur<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s greater t<span class=\"_ _0\"></span>han thre<span class=\"_ _0\"></span>e months in d<span class=\"_ _0\"></span>uration d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia to be<span class=\"_ gs34\"> </span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. Accord<span class=\"_ _0\"></span>ingly, these d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d with<span class=\"_ _0\"></span>in other fi<span class=\"_ _0\"></span>nancial as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd are car<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>d at amor<span class=\"_ _1\"></span>tised cos<span class=\"_ _0\"></span>t in accordan<span class=\"_ _0\"></span>ce with I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9.<span class=\"_ _295\"> </span>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed co<span class=\"_ _0\"></span>st Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ised co<span class=\"_ _0\"></span>st cons<span class=\"_ _0\"></span>ist of l<span class=\"_ _0\"></span>oans re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Th<span class=\"_ _0\"></span>e loan re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble\u2019s initial fair va<span class=\"_ _0\"></span>lue is the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of th<span class=\"_ _0\"></span>e future repay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s, di<span class=\"_ _0\"></span>scounted u<span class=\"_ _0\"></span>sing a market rate of intere<span class=\"_ _0\"></span>st for a<span class=\"_ _0\"></span>n arm\u2019s length l<span class=\"_ _0\"></span>oan, wh<span class=\"_ _0\"></span>en the l<span class=\"_ _0\"></span>oan is gra<span class=\"_ _0\"></span>nted interes<span class=\"_ _0\"></span>t fre<span class=\"_ _0\"></span>e. As t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>ans recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e are held fo<span class=\"_ _0\"></span>r colle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion of co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>tual c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>ws, w<span class=\"_ _0\"></span>here c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent so<span class=\"_ _0\"></span>lel<span class=\"_ _0\"></span>y paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s of princi<span class=\"_ _0\"></span>pal and e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, they are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost i<span class=\"_ _0\"></span>n accordance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Both th<span class=\"_ _0\"></span>e initial d<span class=\"_ _0\"></span>iscount b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the fair valu<span class=\"_ _0\"></span>e and lo<span class=\"_ _0\"></span>an value a<span class=\"_ _0\"></span>nd the subse<span class=\"_ _0\"></span>quent unw<span class=\"_ _0\"></span>ind of th<span class=\"_ _0\"></span>e discou<span class=\"_ _0\"></span>nt are includ<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>thin finan<span class=\"_ _0\"></span>ce (cost<span class=\"_ _0\"></span>s)/<span class=\"_ _0\"></span>incom<span class=\"_ _0\"></span>e in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024, the max<span class=\"_ _0\"></span>imum ex<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sure wit<span class=\"_ _0\"></span>h a single b<span class=\"_ _0\"></span>ank for de<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s (cash and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>nd other f<span class=\"_ _0\"></span>inancial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s) was \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>5.2m (30 Septe<span class=\"_ _0\"></span>mber 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>9.8m) for the Group. A<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024, the large<span class=\"_ _0\"></span>st mar<span class=\"_ _0\"></span>k to market exp<span class=\"_ _0\"></span>osure for g<span class=\"_ _0\"></span>ains on for<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ard foreign e<span class=\"_ _0\"></span>xchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s to a single b<span class=\"_ _0\"></span>ank was \u00a3<span class=\"_ _0\"></span>3.0m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a30.9m)<span class=\"_ _3\"></span>. The a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s on d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit at th<span class=\"_ _0\"></span>e year end re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent the<span class=\"_ gs34\"> </span>Grou<span class=\"_ _0\"></span>p\u2019s maximum e<span class=\"_ _0\"></span>xpo<span class=\"_ _0\"></span>sure to cred<span class=\"_ _0\"></span>it risk on c<span class=\"_ _0\"></span>ash an<span class=\"_ _0\"></span>d dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Liquidity risk<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s obje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive in ter<span class=\"_ _0\"></span>ms of funding c<span class=\"_ _0\"></span>apa<span class=\"_ _0\"></span>cit<span class=\"_ _0\"></span>y is to ensure t<span class=\"_ _0\"></span>hat it alw<span class=\"_ _0\"></span>ays has su<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>icient s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>t-term an<span class=\"_ _0\"></span>d long<span class=\"_ _0\"></span>-ter<span class=\"_ _0\"></span>m funding av<span class=\"_ _0\"></span>ailabl<span class=\"_ _0\"></span>e, eithe<span class=\"_ _0\"></span>r in the for<span class=\"_ _0\"></span>m of the Gro<span class=\"_ _0\"></span>up\u2019s cash res<span class=\"_ _0\"></span>ources or co<span class=\"_ _0\"></span>mmit<span class=\"_ _0\"></span>ted b<span class=\"_ _0\"></span>ank faciliti<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he Gro<span class=\"_ _0\"></span>up has suf<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cient fund<span class=\"_ _0\"></span>s availabl<span class=\"_ _0\"></span>e to me<span class=\"_ _0\"></span>et it<span class=\"_ _0\"></span>s current funding re<span class=\"_ _0\"></span>quirem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s for both re<span class=\"_ _0\"></span>venue and c<span class=\"_ _0\"></span>api<span class=\"_ _0\"></span>tal e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditur<span class=\"_ _0\"></span>e. In orde<span class=\"_ _0\"></span>r to fur<span class=\"_ _0\"></span>ther ma<span class=\"_ _0\"></span>nage liq<span class=\"_ _0\"></span>uidit<span class=\"_ _0\"></span>y ri<span class=\"_ _0\"></span>sk to an accept<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e level, th<span class=\"_ _0\"></span>e Group has a bank faci<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y of \u00a360.0m (\u00a34<span class=\"_ _0\"></span>0.0m com<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted and \u00a3<span class=\"_ _0\"></span>20.0m accord<span class=\"_ _0\"></span>ion) which e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ires in O<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>ber 2027<span class=\"_ _5\"></span>. Intere<span class=\"_ _0\"></span>st is charg<span class=\"_ _0\"></span>ed at a rate of<span class=\"_ gs34\"> </span>SO<span class=\"_ _0\"></span>NI<span class=\"_ _0\"></span>A +<span class=\"_ _0\"></span>0.7<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>% to SON<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>A +<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.05% dependi<span class=\"_ _0\"></span>ng on the l<span class=\"_ _0\"></span>evel of ut<span class=\"_ _0\"></span>ilisa<span class=\"_ _0\"></span>tion. I<span class=\"_ _0\"></span>n Fe<span class=\"_ _0\"></span>bruar<span class=\"_ _0\"></span>y 2024, \u00a326.0m of th<span class=\"_ _0\"></span>e bank facili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y was draw<span class=\"_ _0\"></span>n and was fully r<span class=\"_ _0\"></span>epaid b<span class=\"_ _0\"></span>y 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024.<span class=\"_ _295\"> </span>The fac<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y conta<span class=\"_ _0\"></span>ins covenant m<span class=\"_ _0\"></span>easures t<span class=\"_ _0\"></span>hat are tes<span class=\"_ _0\"></span>ted bi<span class=\"_ _0\"></span>annually. They cons<span class=\"_ _0\"></span>ist of: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>levera<span class=\"_ _0\"></span>ge, bein<span class=\"_ _0\"></span>g the rati<span class=\"_ _0\"></span>o of Group cons<span class=\"_ _0\"></span>olid<span class=\"_ _0\"></span>ated net d<span class=\"_ _0\"></span>ebt to Gro<span class=\"_ _0\"></span>up conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d profit b<span class=\"_ _0\"></span>efore intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, ta<span class=\"_ _0\"></span>x, d<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>ciatio<span class=\"_ _0\"></span>n and amortisation; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>interes<span class=\"_ _0\"></span>t cover<span class=\"_ _3\"></span>, being t<span class=\"_ _0\"></span>he ratio of G<span class=\"_ _0\"></span>roup cons<span class=\"_ _0\"></span>olida<span class=\"_ _0\"></span>ted profi<span class=\"_ _0\"></span>t before inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>t and ta<span class=\"_ _0\"></span>x to the Gr<span class=\"_ _0\"></span>oup cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d net intere<span class=\"_ _0\"></span>st.<span class=\"_ _295\"> </span>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n to the U<span class=\"_ _0\"></span>K bank facilit<span class=\"_ _0\"></span>y, the Group ha<span class=\"_ _0\"></span>s an RM<span class=\"_ _0\"></span>B loa<span class=\"_ _0\"></span>n facilit<span class=\"_ _0\"></span>y in V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>, det<span class=\"_ _0\"></span>ails of whi<span class=\"_ _0\"></span>ch are inclu<span class=\"_ _0\"></span>ded in n<span class=\"_ _0\"></span>ote 1<span class=\"_ _3\"></span>5.<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024, the Group ha<span class=\"_ _0\"></span>d a cash a<span class=\"_ _0\"></span>nd cas<span class=\"_ _0\"></span>h equi<span class=\"_ _0\"></span>valent<span class=\"_ _0\"></span>s bal<span class=\"_ _0\"></span>ance of \u00a329.3m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a333.4m). The Grou<span class=\"_ _0\"></span>p had no cash h<span class=\"_ _0\"></span>eld on 95<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ay notice d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit accou<span class=\"_ _0\"></span>nts (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a3<span class=\"_ _3\"></span>0.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>. The m<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>imum de<span class=\"_ _0\"></span>posi<span class=\"_ _0\"></span>t leng<span class=\"_ _0\"></span>th utilis<span class=\"_ _0\"></span>ed by th<span class=\"_ _0\"></span>e Group w<span class=\"_ _0\"></span>hen c<span class=\"_ _0\"></span>ash was inves<span class=\"_ _0\"></span>ted b<span class=\"_ _0\"></span>oth durin<span class=\"_ _0\"></span>g the year e<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 and up to the date of this r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t was 95 day<span class=\"_ _0\"></span>s (F<span class=\"_ _0\"></span>Y 2023: 95 days).<span class=\"_ _295\"> </span>Financial<span class=\"_ _3\"></span> assets held at amortised cost<span class=\"_ _295\"> </span>The l<span class=\"_ _0\"></span>oans re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble grante<span class=\"_ _0\"></span>d in the cu<span class=\"_ _0\"></span>rrent and p<span class=\"_ _0\"></span>revio<span class=\"_ _0\"></span>us year are s<span class=\"_ _0\"></span>ecure<span class=\"_ _0\"></span>d and no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>intere<span class=\"_ _0\"></span>st b<span class=\"_ _0\"></span>earing w<span class=\"_ _0\"></span>ith an a<span class=\"_ _0\"></span>gree<span class=\"_ _0\"></span>d term of 1<span class=\"_ _3\"></span>2 year<span class=\"_ _0\"></span>s, wit<span class=\"_ _0\"></span>h repay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s comm<span class=\"_ _0\"></span>encing f<span class=\"_ _0\"></span>rom F<span class=\"_ _0\"></span>Y 2029. The lo<span class=\"_ _0\"></span>ans rece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>le have be<span class=\"_ _0\"></span>en dis<span class=\"_ _0\"></span>counted to pr<span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>nt value, wit<span class=\"_ _0\"></span>h this dis<span class=\"_ _0\"></span>count charg<span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>finance co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment, m<span class=\"_ _0\"></span>atching again<span class=\"_ _0\"></span>st wh<span class=\"_ _0\"></span>ere the inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>t is bein<span class=\"_ _0\"></span>g unwound ove<span class=\"_ _0\"></span>r the ter<span class=\"_ _0\"></span>m of the lo<span class=\"_ _0\"></span>an.<span class=\"_ _295\"> </span>The c<span class=\"_ _0\"></span>redit r<span class=\"_ _0\"></span>isk in relat<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e loans re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble is d<span class=\"_ _0\"></span>eem<span class=\"_ _0\"></span>ed to b<span class=\"_ _0\"></span>e low af<span class=\"_ _0\"></span>ter cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e risk of d<span class=\"_ _0\"></span>efault; th<span class=\"_ _0\"></span>e deb<span class=\"_ _0\"></span>tor is consid<span class=\"_ _0\"></span>ered to<span class=\"_ gs34\"> </span>have cap<span class=\"_ _0\"></span>acit<span class=\"_ _0\"></span>y to me<span class=\"_ _0\"></span>et the co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>tual c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns per t<span class=\"_ _0\"></span>he contrac<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span>Price risk<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s produc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s cont<span class=\"_ _0\"></span>ain a numb<span class=\"_ _0\"></span>er of key raw material<span class=\"_ _0\"></span>s and it<span class=\"_ _0\"></span>s op<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>ons requi<span class=\"_ _0\"></span>re energ<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, nota<span class=\"_ _0\"></span>bly el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>icit<span class=\"_ _0\"></span>y and na<span class=\"_ _0\"></span>tural gas<span class=\"_ _0\"></span>. Any increas<span class=\"_ _0\"></span>e or vo<span class=\"_ _0\"></span>latilit<span class=\"_ _0\"></span>y in pr<span class=\"_ _0\"></span>ices an<span class=\"_ _0\"></span>d any signif<span class=\"_ _0\"></span>icant d<span class=\"_ _0\"></span>ecre<span class=\"_ _0\"></span>ase in t<span class=\"_ _0\"></span>he availab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of raw mater<span class=\"_ _0\"></span>ials or en<span class=\"_ _0\"></span>ergy co<span class=\"_ _0\"></span>uld af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t the G<span class=\"_ _0\"></span>roup\u2019s result<span class=\"_ _0\"></span>s. Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex s<span class=\"_ _0\"></span>trive<span class=\"_ _0\"></span>s to obt<span class=\"_ _0\"></span>ain the b<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t price<span class=\"_ _0\"></span>s and use<span class=\"_ _0\"></span>s contrac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>l means to b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it whe<span class=\"_ _0\"></span>re appro<span class=\"_ _0\"></span>priate a<span class=\"_ _0\"></span>nd po<span class=\"_ _0\"></span>ssib<span class=\"_ _0\"></span>le. The G<span class=\"_ _0\"></span>roup has a sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant deg<span class=\"_ _0\"></span>ree of influ<span class=\"_ _0\"></span>ence over i<span class=\"_ _0\"></span>ts su<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>y chain whi<span class=\"_ _0\"></span>ch enabl<span class=\"_ _0\"></span>es it to ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivel<span class=\"_ _0\"></span>y manage t<span class=\"_ _0\"></span>he risk in t<span class=\"_ _0\"></span>his area.<span class=\"_ _295\"> </span>Int<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t rate ri<span class=\"_ _0\"></span>sk<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has an e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to intere<span class=\"_ _0\"></span>st rate ri<span class=\"_ _0\"></span>sk only o<span class=\"_ _0\"></span>n it<span class=\"_ _0\"></span>s bor<span class=\"_ _0\"></span>rowing<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re at varia<span class=\"_ _0\"></span>ble rate<span class=\"_ _0\"></span>s of interes<span class=\"_ _0\"></span>t. Th<span class=\"_ _0\"></span>e loan<span class=\"_ _0\"></span>s from HSBC, referr<span class=\"_ _0\"></span>ed to in note 1<span class=\"_ _3\"></span>5, and the revo<span class=\"_ _0\"></span>lving c<span class=\"_ _0\"></span>redit faci<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, are at varia<span class=\"_ _0\"></span>ble rate<span class=\"_ _0\"></span>s of interes<span class=\"_ _0\"></span>t. Th<span class=\"_ _0\"></span>e group d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not manag<span class=\"_ _0\"></span>e this ri<span class=\"_ _0\"></span>sk throug<span class=\"_ _0\"></span>h the us<span class=\"_ _0\"></span>e of financia<span class=\"_ _0\"></span>l deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ves. T<span class=\"_ _0\"></span>he imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of a 100 bps in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>e in the intere<span class=\"_ _0\"></span>st rate cha<span class=\"_ _0\"></span>rged o<span class=\"_ _0\"></span>n the HSB<span class=\"_ _0\"></span>C loan w<span class=\"_ _0\"></span>ould red<span class=\"_ _0\"></span>uce profi<span class=\"_ _0\"></span>t in F<span class=\"_ _0\"></span>Y 2024 by \u00a30.3m (F<span class=\"_ _0\"></span>Y 2023: \u00a30.2m<span class=\"_ _3\"></span>). The imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of a 100 bps inc<span class=\"_ _0\"></span>reas<span class=\"_ _0\"></span>e in the intere<span class=\"_ _0\"></span>st rate char<span class=\"_ _0\"></span>ged o<span class=\"_ _0\"></span>n the revo<span class=\"_ _0\"></span>lvin<span class=\"_ _0\"></span>g credit fa<span class=\"_ _0\"></span>cilit<span class=\"_ _0\"></span>y woul<span class=\"_ _0\"></span>d reduce p<span class=\"_ _0\"></span>rofit in<span class=\"_ gs34\"> </span>F<span class=\"_ _0\"></span>Y 2024 by \u00a30.<span class=\"_ _1e\"></span>1m (FY 2023: nil).<span class=\"_ _295\"> </span>Capital manageme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup de<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>s the ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al that it ma<span class=\"_ _0\"></span>nage<span class=\"_ _0\"></span>s as the Gro<span class=\"_ _0\"></span>up\u2019s total equit<span class=\"_ _0\"></span>y. The Gro<span class=\"_ _0\"></span>up\u2019s polic<span class=\"_ _0\"></span>y for mana<span class=\"_ _0\"></span>ging ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al is to mainta<span class=\"_ _0\"></span>in a stro<span class=\"_ _0\"></span>ng balance s<span class=\"_ _0\"></span>heet w<span class=\"_ _0\"></span>ith t<span class=\"_ _0\"></span>he obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve of mainta<span class=\"_ _0\"></span>ining cus<span class=\"_ _0\"></span>tomer, supplier and i<span class=\"_ _0\"></span>nvesto<span class=\"_ _0\"></span>r confid<span class=\"_ _0\"></span>ence in the b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss and to en<span class=\"_ _0\"></span>sure that the G<span class=\"_ _0\"></span>roup has suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent res<span class=\"_ _0\"></span>ources to b<span class=\"_ _0\"></span>e abl<span class=\"_ _0\"></span>e to invest in fu<span class=\"_ _0\"></span>ture dev<span class=\"_ _0\"></span>elop<span class=\"_ _0\"></span>ment and g<span class=\"_ _0\"></span>row<span class=\"_ _0\"></span>th of t<span class=\"_ _0\"></span>he busine<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Share buy<span class=\"_ _0\"></span>bac<span class=\"_ _0\"></span>ks a<span class=\"_ _0\"></span>re now inclu<span class=\"_ _0\"></span>ded a<span class=\"_ _0\"></span>s an opti<span class=\"_ _0\"></span>on for futur<span class=\"_ _0\"></span>e shareho<span class=\"_ _0\"></span>lde<span class=\"_ _0\"></span>r returns<span class=\"_ _0\"></span>, along<span class=\"_ _0\"></span>side s<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>ial div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ds, w<span class=\"_ _0\"></span>ithin our c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ation poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. T<span class=\"_ _3\"></span>o ensure the Bo<span class=\"_ _0\"></span>ard has th<span class=\"_ _0\"></span>e nece<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y fl<span class=\"_ _0\"></span>exib<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y, there is a reso<span class=\"_ _0\"></span>luti<span class=\"_ _0\"></span>on prop<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>ed at ea<span class=\"_ _0\"></span>ch AGM to autho<span class=\"_ _0\"></span>rise t<span class=\"_ _0\"></span>he Company to make one or mor<span class=\"_ _0\"></span>e market purchas<span class=\"_ _0\"></span>es of it<span class=\"_ _0\"></span>s ord<span class=\"_ _0\"></span>inar<span class=\"_ _0\"></span>y share<span class=\"_ _0\"></span>s up to a max<span class=\"_ _0\"></span>imum numb<span class=\"_ _0\"></span>er of shar<span class=\"_ _0\"></span>es equa<span class=\"_ _0\"></span>l to 1<span class=\"_ _3\"></span>0% of its is<span class=\"_ _0\"></span>sued o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>hare cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l as at<span class=\"_ gs34\"> </span>the date of t<span class=\"_ _0\"></span>he N<span class=\"_ _0\"></span>otice of A<span class=\"_ _0\"></span>nnual Ge<span class=\"_ _0\"></span>neral M<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>ing.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s capit<span class=\"_ _0\"></span>al and e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y rati<span class=\"_ _0\"></span>o is as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span><table class=\"s w1ba h12e\" id=\"_cb18d457-9bbb-42d7-9be0-b78626acdd09\"><tr><td></td><td class=\"t m0 x1fe h2b y32c4 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32c4 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y32c5 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x201 h2b y32c5 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32c5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fae w37d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsda wsd6\">To<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n x81d y2faf w19d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsaf wsa9\">4<span class=\"_ _0\"></span>61<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x81e y2fae w37e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w37f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsda wsd6\">To<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x81f y2fb1 wb1 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">592<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x820 y2fb0 wb2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls24 ws20\">6<span class=\"_ _0\"></span>26.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w380 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y rati<span class=\"_ _0\"></span>o<span class=\"_ _295\"> </span></div></td><td class=\"c n x821 y2fb3 w1c5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls24 ws20\">78%<span class=\"_ _295\"> </span></div></td><td class=\"c n x822 y2fb2 w381 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">8<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td></tr></table>Financia<span class=\"_ _0\"></span>l instrum<span class=\"_ _0\"></span>ents<span class=\"_ _295\"> </span>Sum<span class=\"_ _0\"></span>mar<span class=\"_ _1\"></span>y of cate<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>s of fin<span class=\"_ _0\"></span>anci<span class=\"_ _0\"></span>al as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w382 h12f\" id=\"_dec119df-b8a3-4d47-8d0d-6f9f47d3e9ca\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x7f7 h38 y32c6 ff2c fs17 fc4 sc0 ls93 ws8f\">Carrying amount and fair<span class=\"_ _3\"></span><span class=\"_ gs3a8\"> </span>value</td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x823 h2b y32c7 ff2a fs17 fc4 sc0 lsdf ws4\"> 2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32c7 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y32c8 w383 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></div></td><td class=\"c n x824 y32c8 w384 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></div></td><td class=\"c n x825 y32c8 w385 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">Cl<span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>ifi<span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>ion u<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>S 9</div></td><td class=\"t m0 x826 h2b y32c9 ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32c9 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32ca ff2a fs7 fc0 sc0 ls23 ws1f\">Financial assets<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32cb w386 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">For<span class=\"_ _1\"></span>ward exchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r hedg<span class=\"_ _0\"></span>ing (deriva<span class=\"_ _0\"></span>tive ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x827 y32cb w387 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value \u2013<span class=\"_ _295\"> </span></div></td><td class=\"c n x828 y32cc w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x829 y32cb wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x795 hb y32cd ff2c fs7 fc4 sc0 ls1d ws18\">hedging instrument<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32ce w388 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Unquote<span class=\"_ _0\"></span>d invest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x82a y32ce w47 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _295\"> </span></div></td><td class=\"c n x82b y32ce w389 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls90 ws8b\">FV<span class=\"_ _0\"></span>TPL<span class=\"_ _295\"> </span></div></td><td class=\"c n x82c y32cf w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x82d y32ce w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d0 w37 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fair value<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x82e y32d0 w38a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls90 ws8b\">FV<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>PL<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y32d1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x82f y32d0 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d2 w38b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x830 y32d2 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x32b y32d3 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ec y32d2 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d4 wa0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x831 y32d4 w38d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _295\"> </span></div></td><td class=\"c n x832 y32d4 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x833 y32d5 w1a4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">34.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x834 y32d4 w38e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3103 waa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Cash and c<span class=\"_ _0\"></span>ash equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x835 y3103 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x836 y3104 w327 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">29.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x837 y3103 w54 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 h9 y32d6 ff2a fs7 fc0 sc0 ls1d ws18\">Financial liab<span class=\"_ _0\"></span>ilities<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y320e w386 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">For<span class=\"_ _1\"></span>ward exchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r hedg<span class=\"_ _0\"></span>ing (deriva<span class=\"_ _0\"></span>tive ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x827 y320e w387 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value \u2013<span class=\"_ _295\"> </span></div></td><td class=\"c n x215 y32d7 w34 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x838 y320e w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x795 hb y32d8 ff2c fs7 fc4 sc0 ls1d ws18\">hedging instrument<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32d9 w38f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Borr<span class=\"_ _0\"></span>owings \u2013 d<span class=\"_ _0\"></span>ue wi<span class=\"_ _0\"></span>thin one ye<span class=\"_ _0\"></span>ar<span class=\"_ _295\"> </span></div></td><td class=\"c n x839 y32d9 w150 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">15<span class=\"_ _295\"> </span></div></td><td class=\"c n x83a y32d9 w390 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amor<span class=\"_ _0\"></span>tised c<span class=\"_ _3\"></span>ost<span class=\"_ _295\"> </span></div></td><td class=\"c n x83b y32da wc4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x83c y32d9 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32db w391 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Borr<span class=\"_ _0\"></span>owings \u2013 d<span class=\"_ _0\"></span>ue af<span class=\"_ _0\"></span>ter on<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x83d y32db w392 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">15<span class=\"_ _295\"> </span></div></td><td class=\"c n x830 y32db w390 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amor<span class=\"_ _0\"></span>tised c<span class=\"_ _3\"></span>ost<span class=\"_ _295\"> </span></div></td><td class=\"c n x83e y32dc w393 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(<span class=\"_ _0\"></span>32<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x83f y32db w394 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(34<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 wc9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les<span class=\"_ _295\"> </span></div></td><td class=\"c n x840 y2fb2 w395 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _295\"> </span></div></td><td class=\"c n x841 y2fb2 w396 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x842 y2fb3 w397 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x843 y2fb2 w398 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>3<span class=\"_ _b0\"></span>4<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr></table>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fa<span class=\"_ _0\"></span>ir valu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Fair value is de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed using t<span class=\"_ _0\"></span>he fair value hi<span class=\"_ _0\"></span>erarchy whi<span class=\"_ _0\"></span>ch takes into accou<span class=\"_ _0\"></span>nt the availa<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of inpu<span class=\"_ _0\"></span>t data into t<span class=\"_ _0\"></span>he fair value c<span class=\"_ _0\"></span>alcula<span class=\"_ _0\"></span>tion, with l<span class=\"_ _0\"></span>evels g<span class=\"_ _0\"></span>oing fro<span class=\"_ _0\"></span>m Leve<span class=\"_ _0\"></span>l 1 (quoted market pri<span class=\"_ _0\"></span>ces availa<span class=\"_ _0\"></span>ble) through to L<span class=\"_ _0\"></span>evel 3 (unobs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>ble inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s) with mo<span class=\"_ _0\"></span>re assum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns inherent in the fair valu<span class=\"_ _0\"></span>e calc<span class=\"_ _0\"></span>ulatio<span class=\"_ _0\"></span>n of Leve<span class=\"_ _0\"></span>l 3 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>here o<span class=\"_ _0\"></span>bser<span class=\"_ _1\"></span>vable input<span class=\"_ _0\"></span>s are n<span class=\"_ _0\"></span>ot availabl<span class=\"_ _0\"></span>e then a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r valuati<span class=\"_ _0\"></span>on techni<span class=\"_ _0\"></span>que is us<span class=\"_ _0\"></span>ed, such as<span class=\"_ gs34\"> </span>an incom<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>roach o<span class=\"_ _0\"></span>r market app<span class=\"_ _0\"></span>roach.<span class=\"_ _295\"> </span>All fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d liabilit<span class=\"_ _0\"></span>ies m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 2 w<span class=\"_ _0\"></span>ithin th<span class=\"_ _0\"></span>e fair value hi<span class=\"_ _0\"></span>erarchy<span class=\"_ _3\"></span>, with t<span class=\"_ _0\"></span>he exce<span class=\"_ _0\"></span>ption of invest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in unq<span class=\"_ _0\"></span>uoted com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s and oth<span class=\"_ _0\"></span>er financ<span class=\"_ _0\"></span>ial ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at fair value w<span class=\"_ _0\"></span>hich are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 3. Se<span class=\"_ _0\"></span>e note 1<span class=\"_ _5\"></span>1 for fur<span class=\"_ _1\"></span>ther det<span class=\"_ _0\"></span>ails. T<span class=\"_ _0\"></span>he matu<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y profil<span class=\"_ _0\"></span>es of th<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ve instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s in d<span class=\"_ _0\"></span>esigna<span class=\"_ _0\"></span>ted hed<span class=\"_ _0\"></span>ge accou<span class=\"_ _0\"></span>nting relat<span class=\"_ _0\"></span>ionshi<span class=\"_ _0\"></span>ps and tra<span class=\"_ _0\"></span>de rece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>les are g<span class=\"_ _0\"></span>iven on<span class=\"_ gs34\"> </span>pag<span class=\"_ _0\"></span>es 1<span class=\"_ _3\"></span>77 and 1<span class=\"_ _3\"></span>78 respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tivel<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. Informa<span class=\"_ _0\"></span>tion o<span class=\"_ _0\"></span>n the matur<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y of the f<span class=\"_ _0\"></span>inancial lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es is inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d both w<span class=\"_ _0\"></span>ithin this n<span class=\"_ _0\"></span>ote and w<span class=\"_ _0\"></span>ithin note 1<span class=\"_ _3\"></span>5. For trad<span class=\"_ _0\"></span>e and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les th<span class=\"_ _0\"></span>ere are no a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s due a<span class=\"_ _0\"></span>fte<span class=\"_ _0\"></span>r one year, the majori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y falling due in 3<span class=\"_ _0\"></span>0 days o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s. A<span class=\"_ _0\"></span>ll fair value measurem<span class=\"_ _0\"></span>ents a<span class=\"_ _0\"></span>re recurring.<span class=\"_ _295\"> </span>Rec<span class=\"_ _0\"></span>onc<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on of m<span class=\"_ _0\"></span>oveme<span class=\"_ _0\"></span>nt in n<span class=\"_ _0\"></span>et (de<span class=\"_ _0\"></span>bt<span class=\"_ _0\"></span>)/fun<span class=\"_ _0\"></span>ds<span class=\"_ _295\"> </span>Net (de<span class=\"_ _0\"></span>bt)<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>funds cons<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>s of ca<span class=\"_ _0\"></span>sh and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts to<span class=\"_ _0\"></span>get<span class=\"_ _0\"></span>her wi<span class=\"_ _0\"></span>th othe<span class=\"_ _0\"></span>r financial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s (within c<span class=\"_ _0\"></span>urrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s), long<span class=\"_ _0\"></span>-term a<span class=\"_ _0\"></span>nd shor<span class=\"_ _0\"></span>t-ter<span class=\"_ _0\"></span>m loans a<span class=\"_ _0\"></span>nd finance l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><table class=\"s w399 h130\" id=\"_0fe4584a-144f-4201-b827-88f94dbbde89\"><tr><td></td><td></td><td class=\"t m0 x844 h38 y32dd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at </td><td></td><td class=\"t m0 x6d3 h38 y32de ff2c fs17 fc4 sc0 ls93 ws8f\">Exchange and </td><td class=\"t m0 x845 h2b y32df ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t </td></tr><tr><td></td><td></td><td class=\"t m0 x846 h38 y32e0 ff2c fs17 fc4 sc0 ls7 ws1\">1 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x847 h38 y32e1 ff2c fs17 fc4 sc0 lse2 wsdd\">other non-cash </td><td class=\"t m0 x848 h2b y32e2 ff2a fs17 fc4 sc0 ls153 wsf7\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x222 h38 y32e3 ff2c fs17 fc4 sc0 lse3 wsde\"> 2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x849 h38 y32e3 ff2c fs17 fc4 sc0 ls7 ws1\">Cash fl<span class=\"_ _0\"></span>ow<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y32e4 ff2c fs17 fc4 sc0 lse2 wsdd\">movements</td><td class=\"t m0 x84a h2b y32e5 ff2a fs17 fc4 sc0 lsdf ws4\"> 2024<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x84b h38 y32e6 ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x617 h38 y32e7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b4 h38 y32e7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b5 h38 y32e8 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h2b y32e9 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30de w39a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">Cash and cash equivalents<span class=\"_ _295\"> </span></div></td><td class=\"c n x84c y30de w90 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x84d y30de wac hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x84e y30de w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(3.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x84f y30de w276 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(0.<span class=\"_ _0\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x850 y30df wab hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">29.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 wa8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other financial assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x851 y2fc9 wa9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x852 y2fc9 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x853 y2fc9 w45 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x854 y2fc9 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x281 y2fc8 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 wbb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">Borrowings<span class=\"_ _295\"> </span></div></td><td class=\"c n x855 y3162 w39b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">1<span class=\"_ _3\"></span>5, 1<span class=\"_ _5\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x856 y3162 w311 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x857 y3162 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x858 y3162 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x859 y3163 w39c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w39d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Leas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x85a y3127 w39e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _295\"> </span></div></td><td class=\"c n x85b y3127 w39f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(1<span class=\"_ _5\"></span>0.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x85c y3127 w220 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x85d y3127 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x85e y3128 w1b2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3a0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Net d<span class=\"_ _0\"></span>ebt<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x85f y2fb2 w3a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(16<span class=\"_ _0\"></span>.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x860 y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x861 y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x862 y2fb3 w22 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr></table><table class=\"s w3a2 h131\" id=\"_4d593c9e-adc5-4872-9596-560ea9a6a97a\"><tr><td></td><td></td><td class=\"t m0 x844 h38 y32ea ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at </td><td></td><td class=\"t m0 x6d3 h38 y32eb ff2c fs17 fc4 sc0 ls93 ws8f\">Exchange and </td><td class=\"t m0 x225 h38 y32ec ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at </td></tr><tr><td></td><td></td><td class=\"t m0 x846 h38 y32ed ff2c fs17 fc4 sc0 ls7 ws1\">1 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x847 h38 y32ee ff2c fs17 fc4 sc0 lse2 wsdd\">other non-cash </td><td class=\"t m0 x863 h38 y32ef ff2c fs17 fc4 sc0 lse2 wsdd\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x222 h38 y32f0 ff2c fs17 fc4 sc0 lse3 wsde\"> 2022<span class=\"_ _295\"> </span></td><td class=\"t m0 x849 h38 y32f0 ff2c fs17 fc4 sc0 ls7 ws1\">Cash fl<span class=\"_ _0\"></span>ow<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y32f1 ff2c fs17 fc4 sc0 lse2 wsdd\">movements</td><td class=\"t m0 x845 h38 y32f2 ff2c fs17 fc4 sc0 lse3 wsde\"> 2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x84b h38 y32f3 ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x617 h38 y32f4 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b4 h38 y32f4 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b5 h38 y32f5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y32f6 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y32f7 w39a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">Cash and cash equivalents<span class=\"_ _295\"> </span></div></td><td class=\"c n x84c y32f7 w90 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x84d y32f7 w262 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x864 y32f7 w3a3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls159 ws169\">(24<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x865 y32f7 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x690 y32f7 wac hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32f8 wa8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other financial assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x851 y32f8 wa9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x866 y32f8 w1b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x867 y32f8 w3a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(10.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x868 y32f8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x869 y32f8 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32f9 wbb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">Borrowings<span class=\"_ _295\"> </span></div></td><td class=\"c n x86a y32f9 w39b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">1<span class=\"_ _3\"></span>5, 1<span class=\"_ _5\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x86b y32f9 w3a5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2<span class=\"_ _0\"></span>2.5<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x86c y32f9 w3a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(18<span class=\"_ _1\"></span>.9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x86d y32f9 w107 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x86e y32f9 w23 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32fa w39d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Leas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x85a y32fa w39e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _295\"> </span></div></td><td class=\"c n x86f y32fa w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(9.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x870 y32fa w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">2<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x871 y32fa wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(3.0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x872 y32fa w3a7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32fb w3a8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net funds<span class=\"_ _0\"></span>/(debt)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x873 y32fb w262 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x874 y32fb w3a9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>51.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x875 y32fb w3aa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x876 y32fb w3a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(16<span class=\"_ _1\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr></table>Company<span class=\"_ _295\"> </span>The o<span class=\"_ _0\"></span>nly re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les of t<span class=\"_ _0\"></span>he Company are am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s owed by su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e are c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>t subse<span class=\"_ _0\"></span>quent to<span class=\"_ gs34\"> </span>initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion.<span class=\"_ _295\"> </span>The fu<span class=\"_ _0\"></span>ture ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted cred<span class=\"_ _0\"></span>it los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s on amo<span class=\"_ _0\"></span>unts o<span class=\"_ _0\"></span>wed by sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y u<span class=\"_ _0\"></span>nder<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>akin<span class=\"_ _0\"></span>gs are consid<span class=\"_ _0\"></span>ered to b<span class=\"_ _0\"></span>e immater<span class=\"_ _0\"></span>ial and th<span class=\"_ _0\"></span>erefore n<span class=\"_ _0\"></span>o exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>ses have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>The Comp<span class=\"_ _0\"></span>any has issu<span class=\"_ _0\"></span>ed finan<span class=\"_ _0\"></span>cial guarante<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s to guara<span class=\"_ _0\"></span>ntee the in<span class=\"_ _0\"></span>debte<span class=\"_ _0\"></span>dne<span class=\"_ _0\"></span>ss of oth<span class=\"_ _0\"></span>er compa<span class=\"_ _0\"></span>nies w<span class=\"_ _0\"></span>ithin it<span class=\"_ _0\"></span>s Gro<span class=\"_ _0\"></span>up as foll<span class=\"_ _0\"></span>ows: <span class=\"_ _d\"></span><span class=\"ff2e\">u</span> <span class=\"_ _d2\"></span>in favou<span class=\"_ _0\"></span>r of Barclay<span class=\"_ _0\"></span>s Bank P<span class=\"_ _0\"></span>LC (\u2018Barclay<span class=\"_ _0\"></span>s\u2019) to cover any lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es due to B<span class=\"_ _0\"></span>arclays by t<span class=\"_ _0\"></span>he Company and it<span class=\"_ _0\"></span>s fell<span class=\"_ _0\"></span>ow UK sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies up<span class=\"_ gs34\"> </span>to<span class=\"_ gs34\"> </span>a<span class=\"_ gs34\"> </span>max<span class=\"_ _0\"></span>imum valu<span class=\"_ _0\"></span>e of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>m; and <span class=\"_ _d\"></span><span class=\"ff2e\">u</span> <span class=\"_ _d2\"></span>in favou<span class=\"_ _0\"></span>r of HSBC Ban<span class=\"_ _0\"></span>k (C<span class=\"_ _3\"></span>hina) C<span class=\"_ _3\"></span>ompa<span class=\"_ _0\"></span>ny Ltd (\u2018HSBC\u2019) to cover the RM<span class=\"_ _0\"></span>B lo<span class=\"_ _0\"></span>an faciliti<span class=\"_ _0\"></span>es due to H<span class=\"_ _0\"></span>SBC by V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L (se<span class=\"_ _0\"></span>e note 1<span class=\"_ _3\"></span>5).<span class=\"_ _295\"> </span>The p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of de<span class=\"_ _0\"></span>fault is consid<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>d remote and t<span class=\"_ _0\"></span>herefo<span class=\"_ _0\"></span>re the es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d financi<span class=\"_ _0\"></span>al ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of is<span class=\"_ _0\"></span>suing is \u00a3nil (F<span class=\"_ _0\"></span>Y 2023: \u00a3nil). The fair va<span class=\"_ _0\"></span>lue of<span class=\"_ gs34\"> </span>the is<span class=\"_ _0\"></span>sued f<span class=\"_ _0\"></span>inancial gu<span class=\"_ _0\"></span>arantee cont<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s is dee<span class=\"_ _0\"></span>med to b<span class=\"_ _0\"></span>e immater<span class=\"_ _0\"></span>ial.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-585": {
   "value": "Borr<span class=\"_ _0\"></span>owings a<span class=\"_ _0\"></span>re reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d initiall<span class=\"_ _0\"></span>y at fair value, w<span class=\"_ _0\"></span>hich equa<span class=\"_ _0\"></span>ls the pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds rece<span class=\"_ _0\"></span>ived l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s att<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. Foll<span class=\"_ _0\"></span>owing t<span class=\"_ _0\"></span>he initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion, b<span class=\"_ _0\"></span>orro<span class=\"_ _0\"></span>wings ar<span class=\"_ _0\"></span>e subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly hel<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForBorrowingsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-591": {
   "value": "Borr<span class=\"_ _0\"></span>owings a<span class=\"_ _0\"></span>re reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d initiall<span class=\"_ _0\"></span>y at fair value, w<span class=\"_ _0\"></span>hich equa<span class=\"_ _0\"></span>ls the pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds rece<span class=\"_ _0\"></span>ived l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s att<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. Foll<span class=\"_ _0\"></span>owing t<span class=\"_ _0\"></span>he initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion, b<span class=\"_ _0\"></span>orro<span class=\"_ _0\"></span>wings ar<span class=\"_ _0\"></span>e subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly hel<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-569": {
   "value": "Borr<span class=\"_ _0\"></span>owings a<span class=\"_ _0\"></span>re reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d initiall<span class=\"_ _0\"></span>y at fair value, w<span class=\"_ _0\"></span>hich equa<span class=\"_ _0\"></span>ls the pro<span class=\"_ _0\"></span>cee<span class=\"_ _0\"></span>ds rece<span class=\"_ _0\"></span>ived l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s att<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n cost<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>. Foll<span class=\"_ _0\"></span>owing t<span class=\"_ _0\"></span>he initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion, b<span class=\"_ _0\"></span>orro<span class=\"_ _0\"></span>wings ar<span class=\"_ _0\"></span>e subse<span class=\"_ _0\"></span>quent<span class=\"_ _0\"></span>ly hel<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost.<span class=\"_ _295\"> </span>Derivative financial instru<span class=\"_ _0\"></span>ments and he<span class=\"_ _0\"></span>dging act<span class=\"_ _0\"></span>ivities<span class=\"_ _295\"> </span>Deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ve financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s are pr<span class=\"_ _0\"></span>imaril<span class=\"_ _0\"></span>y used b<span class=\"_ _0\"></span>y the Grou<span class=\"_ _0\"></span>p to manage i<span class=\"_ _0\"></span>ts e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to chang<span class=\"_ _0\"></span>es in fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge rate<span class=\"_ _0\"></span>s relating to ove<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span> sal<span class=\"_ _0\"></span>es and pu<span class=\"_ _0\"></span>rchase<span class=\"_ _0\"></span>s. In a<span class=\"_ _0\"></span>ccordance w<span class=\"_ _0\"></span>ith it<span class=\"_ _0\"></span>s tre<span class=\"_ _0\"></span>asur<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>olic<span class=\"_ _0\"></span>y, the Group do<span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ot hold o<span class=\"_ _0\"></span>r issu<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s for tra<span class=\"_ _0\"></span>ding pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s a prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of it<span class=\"_ _0\"></span>s net fore<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>st s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, purchas<span class=\"_ _0\"></span>es and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s whic<span class=\"_ _0\"></span>h are den<span class=\"_ _0\"></span>ominate<span class=\"_ _0\"></span>d in a foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y (cas<span class=\"_ _0\"></span>h flow hed<span class=\"_ _0\"></span>ge) using for<span class=\"_ _0\"></span>ward e<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard is res<span class=\"_ _0\"></span>ponsi<span class=\"_ _0\"></span>ble for s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y whi<span class=\"_ _0\"></span>ch is det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d overl<span class=\"_ _0\"></span>eaf. The po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y is<span class=\"_ gs34\"> </span>revi<span class=\"_ _0\"></span>ewed an<span class=\"_ _0\"></span>d appro<span class=\"_ _0\"></span>ved annuall<span class=\"_ _0\"></span>y by the B<span class=\"_ _0\"></span>oard. H<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing is onl<span class=\"_ _0\"></span>y appli<span class=\"_ _0\"></span>ed for th<span class=\"_ _0\"></span>e mos<span class=\"_ _0\"></span>t signif<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>nt currenc<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re revi<span class=\"_ _0\"></span>ewed annually a<span class=\"_ _0\"></span>longs<span class=\"_ _0\"></span>ide th<span class=\"_ _0\"></span>e poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024 the currenci<span class=\"_ _0\"></span>es he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d were US D<span class=\"_ _0\"></span>ollar an<span class=\"_ _0\"></span>d Euro (F<span class=\"_ _0\"></span>Y 2023: US Dollar an<span class=\"_ _0\"></span>d Euro)<span class=\"_ _3\"></span>. At the incept<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the Grou<span class=\"_ _0\"></span>p docu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s the re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rument<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d hedg<span class=\"_ _0\"></span>ed ite<span class=\"_ _0\"></span>ms includi<span class=\"_ _0\"></span>ng whet<span class=\"_ _0\"></span>her or n<span class=\"_ _0\"></span>ot a net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on is b<span class=\"_ _0\"></span>eing he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d. A conclusi<span class=\"_ _0\"></span>on is rea<span class=\"_ _0\"></span>ched a<span class=\"_ _0\"></span>s to whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion q<span class=\"_ _0\"></span>ualifi<span class=\"_ _0\"></span>es as a c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>w hedg<span class=\"_ _0\"></span>e. Det<span class=\"_ _0\"></span>ails on h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n are show<span class=\"_ _0\"></span>n bel<span class=\"_ _0\"></span>ow.<span class=\"_ _295\"> </span>Ca<span class=\"_ _0\"></span>sh fl<span class=\"_ _0\"></span>ow he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9 B.6.6<span class=\"_ _0\"></span>.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>, the Group d<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>gnates ove<span class=\"_ _0\"></span>rall net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>ons as he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>ed items w<span class=\"_ _0\"></span>hen: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s are manag<span class=\"_ _0\"></span>ed as ne<span class=\"_ _0\"></span>t posi<span class=\"_ _0\"></span>tions fo<span class=\"_ _0\"></span>r risk mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s are for forei<span class=\"_ _0\"></span>gn curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y risk<span class=\"_ _0\"></span>s; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the init<span class=\"_ _0\"></span>ial hed<span class=\"_ _0\"></span>ge d<span class=\"_ _0\"></span>esignat<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n set ou<span class=\"_ _0\"></span>t how th<span class=\"_ _0\"></span>e items wi<span class=\"_ _0\"></span>thin the n<span class=\"_ _0\"></span>et po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n will af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt. The G<span class=\"_ _0\"></span>roup als<span class=\"_ _0\"></span>o do<span class=\"_ _0\"></span>cument<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt, bot<span class=\"_ _0\"></span>h at hed<span class=\"_ _0\"></span>ge ince<span class=\"_ _0\"></span>ption a<span class=\"_ _0\"></span>nd on an on<span class=\"_ _0\"></span>goin<span class=\"_ _0\"></span>g basis, o<span class=\"_ _0\"></span>f whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>es that are us<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ging trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve in of<span class=\"_ _0\"></span>fs<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting chang<span class=\"_ _0\"></span>es in c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows of h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed item<span class=\"_ _0\"></span>s. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re initiall<span class=\"_ _0\"></span>y reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d at fair value, wi<span class=\"_ _0\"></span>th mos<span class=\"_ _0\"></span>t havin<span class=\"_ _0\"></span>g maturit<span class=\"_ _0\"></span>ies of l<span class=\"_ _0\"></span>ess t<span class=\"_ _0\"></span>han one ye<span class=\"_ _0\"></span>ar af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _0\"></span> Whe<span class=\"_ _0\"></span>re a der<span class=\"_ _0\"></span>ivati<span class=\"_ _0\"></span>ve financi<span class=\"_ _0\"></span>al inst<span class=\"_ _0\"></span>rument i<span class=\"_ _0\"></span>s desi<span class=\"_ _0\"></span>gnated as a h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e of the var<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s of a recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et or lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, or a highly p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>ble fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion o<span class=\"_ _0\"></span>f change<span class=\"_ _0\"></span>s in fair value is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y vi<span class=\"_ _0\"></span>a the Consoli<span class=\"_ _0\"></span>dated s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment of compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve income. T<span class=\"_ _0\"></span>he gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s relatin<span class=\"_ _0\"></span>g to the inef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n is reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent, thro<span class=\"_ _0\"></span>ugh sales, marketi<span class=\"_ _3\"></span>ng and admi<span class=\"_ _3\"></span>nistrative expenses.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n of any cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y is alig<span class=\"_ _0\"></span>ned to th<span class=\"_ _0\"></span>e timing of th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>ting t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt and is clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as foll<span class=\"_ _0\"></span>ows: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>hed<span class=\"_ _0\"></span>ging of a net p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion \u2013 th<span class=\"_ _0\"></span>e cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s transfer<span class=\"_ _0\"></span>red fro<span class=\"_ _0\"></span>m equit<span class=\"_ _0\"></span>y is s<span class=\"_ _0\"></span>epa<span class=\"_ _0\"></span>rately pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d on the fa<span class=\"_ _0\"></span>ce of the incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt within g<span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es on fore<span class=\"_ _0\"></span>ign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y net h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt revaluati<span class=\"_ _0\"></span>ons pri<span class=\"_ _0\"></span>or to the s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment date a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>other c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow hed<span class=\"_ _0\"></span>ges \u2013 c<span class=\"_ _0\"></span>umulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y at the t<span class=\"_ _0\"></span>ime w<span class=\"_ _0\"></span>hen the fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion o<span class=\"_ _0\"></span>ccurs is re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>ised in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent in the co<span class=\"_ _0\"></span>rresp<span class=\"_ _0\"></span>ondi<span class=\"_ _0\"></span>ng line that t<span class=\"_ _0\"></span>he hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem go<span class=\"_ _0\"></span>es thro<span class=\"_ _0\"></span>ugh, be<span class=\"_ _0\"></span>ing revenu<span class=\"_ _0\"></span>e, cost of s<span class=\"_ _0\"></span>ales o<span class=\"_ _0\"></span>r sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and admini<span class=\"_ _3\"></span>strative expenses.<span class=\"_ _295\"> </span>Whe<span class=\"_ _0\"></span>n a forec<span class=\"_ _0\"></span>ast t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion is n<span class=\"_ _0\"></span>o long<span class=\"_ _0\"></span>er ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to occur, and therefore d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et the c<span class=\"_ _0\"></span>riteri<span class=\"_ _0\"></span>a for cash f<span class=\"_ _0\"></span>low he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting, the<span class=\"_ gs34\"> </span>cumul<span class=\"_ _0\"></span>ative ga<span class=\"_ _0\"></span>in or los<span class=\"_ _0\"></span>s that wa<span class=\"_ _0\"></span>s repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted in eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y is imm<span class=\"_ _0\"></span>ediatel<span class=\"_ _0\"></span>y trans<span class=\"_ _0\"></span>ferred to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, throu<span class=\"_ _0\"></span>gh sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span>Hedge documentation a<span class=\"_ _3\"></span>nd effectiveness testi<span class=\"_ _3\"></span>ng<span class=\"_ _295\"> </span>The d<span class=\"_ _0\"></span>ocu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>ation in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s ide<span class=\"_ _0\"></span>ntific<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the he<span class=\"_ _0\"></span>dging i<span class=\"_ _0\"></span>tem(<span class=\"_ _0\"></span>s)<span class=\"_ _3\"></span>, the nature of t<span class=\"_ _0\"></span>he risk b<span class=\"_ _0\"></span>eing h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed and h<span class=\"_ _0\"></span>ow the Gro<span class=\"_ _0\"></span>up will as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss whether the hedging rel<span class=\"_ _3\"></span>ationship meets the hedge effec<span class=\"_ _0\"></span>tiveness requirements. Hed<span class=\"_ _0\"></span>ge ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivene<span class=\"_ _0\"></span>ss is a q<span class=\"_ _0\"></span>ualit<span class=\"_ _0\"></span>ative as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent of ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>venes<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forme<span class=\"_ _0\"></span>d in accorda<span class=\"_ _0\"></span>nce wit<span class=\"_ _0\"></span>h IF<span class=\"_ _0\"></span>RS 9. A he<span class=\"_ _0\"></span>dging re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship quali<span class=\"_ _0\"></span>fies for<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ge account<span class=\"_ _0\"></span>ing if it m<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>s all th<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vene<span class=\"_ _0\"></span>ss req<span class=\"_ _0\"></span>uireme<span class=\"_ _0\"></span>nts: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>there is a<span class=\"_ _0\"></span>n econ<span class=\"_ _0\"></span>omic rel<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>hip bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem and th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rume<span class=\"_ _0\"></span>nt;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he cred<span class=\"_ _0\"></span>it risk d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot dom<span class=\"_ _0\"></span>inate the valu<span class=\"_ _0\"></span>e chang<span class=\"_ _0\"></span>es that re<span class=\"_ _0\"></span>sult from t<span class=\"_ _0\"></span>he econ<span class=\"_ _0\"></span>omic re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the he<span class=\"_ _0\"></span>dge rat<span class=\"_ _0\"></span>io of the h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing relati<span class=\"_ _0\"></span>onship is t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>me as that u<span class=\"_ _0\"></span>sed for r<span class=\"_ _0\"></span>isk manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s. For f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s not d<span class=\"_ _0\"></span>esigna<span class=\"_ _0\"></span>ted in he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting relat<span class=\"_ _0\"></span>ionshi<span class=\"_ _0\"></span>ps or that d<span class=\"_ _0\"></span>o not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia for hed<span class=\"_ _0\"></span>ge accou<span class=\"_ _0\"></span>nting, the<span class=\"_ gs34\"> </span>gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s on rem<span class=\"_ _0\"></span>easurem<span class=\"_ _0\"></span>ent to fair value i<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d immed<span class=\"_ _0\"></span>iately in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt through s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span>Ca<span class=\"_ _0\"></span>sh a<span class=\"_ _0\"></span>nd c<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>h eq<span class=\"_ _0\"></span>uival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Cash and c<span class=\"_ _0\"></span>ash equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>e cas<span class=\"_ _0\"></span>h balance<span class=\"_ _0\"></span>s, ca<span class=\"_ _0\"></span>ll dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d other sh<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t-term d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h origin<span class=\"_ _0\"></span>al maturit<span class=\"_ _0\"></span>ies t<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>pic<span class=\"_ _0\"></span>ally of thr<span class=\"_ _0\"></span>ee months o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he ca<span class=\"_ _0\"></span>sh and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts di<span class=\"_ _0\"></span>sclo<span class=\"_ _0\"></span>sed i<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p balance s<span class=\"_ _0\"></span>heet a<span class=\"_ _0\"></span>nd in the Gr<span class=\"_ _0\"></span>oup ca<span class=\"_ _0\"></span>sh flow s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement in<span class=\"_ _0\"></span>clude \u00a30.8<span class=\"_ _0\"></span>m ring<span class=\"_ _0\"></span>-fenced in t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p\u2019s C<span class=\"_ _3\"></span>hinese sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, which is co<span class=\"_ _0\"></span>mmit<span class=\"_ _0\"></span>ted to c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pansi<span class=\"_ _0\"></span>on (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a33.4m) and th<span class=\"_ _0\"></span>erefore is<span class=\"_ gs34\"> </span>not availa<span class=\"_ _0\"></span>ble for g<span class=\"_ _0\"></span>eneral u<span class=\"_ _0\"></span>se by the o<span class=\"_ _0\"></span>ther ent<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s withi<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p.<span class=\"_ _295\"> </span>Other financial assets<span class=\"_ _295\"> </span>Cash inves<span class=\"_ _0\"></span>ted in ter<span class=\"_ _0\"></span>m or noti<span class=\"_ _0\"></span>ce dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ith ori<span class=\"_ _0\"></span>ginal matur<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s greater t<span class=\"_ _0\"></span>han thre<span class=\"_ _0\"></span>e months in d<span class=\"_ _0\"></span>uration d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia to be<span class=\"_ gs34\"> </span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. Accord<span class=\"_ _0\"></span>ingly, these d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d with<span class=\"_ _0\"></span>in other fi<span class=\"_ _0\"></span>nancial as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd are car<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>d at amor<span class=\"_ _1\"></span>tised cos<span class=\"_ _0\"></span>t in accordan<span class=\"_ _0\"></span>ce with I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9.<span class=\"_ _295\"> </span>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed co<span class=\"_ _0\"></span>st Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ised co<span class=\"_ _0\"></span>st cons<span class=\"_ _0\"></span>ist of l<span class=\"_ _0\"></span>oans re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Th<span class=\"_ _0\"></span>e loan re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble\u2019s initial fair va<span class=\"_ _0\"></span>lue is the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of th<span class=\"_ _0\"></span>e future repay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s, di<span class=\"_ _0\"></span>scounted u<span class=\"_ _0\"></span>sing a market rate of intere<span class=\"_ _0\"></span>st for a<span class=\"_ _0\"></span>n arm\u2019s length l<span class=\"_ _0\"></span>oan, wh<span class=\"_ _0\"></span>en the l<span class=\"_ _0\"></span>oan is gra<span class=\"_ _0\"></span>nted interes<span class=\"_ _0\"></span>t fre<span class=\"_ _0\"></span>e. As t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>ans recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e are held fo<span class=\"_ _0\"></span>r colle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion of co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>tual c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>ws, w<span class=\"_ _0\"></span>here c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent so<span class=\"_ _0\"></span>lel<span class=\"_ _0\"></span>y paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s of princi<span class=\"_ _0\"></span>pal and e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, they are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost i<span class=\"_ _0\"></span>n accordance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Both th<span class=\"_ _0\"></span>e initial d<span class=\"_ _0\"></span>iscount b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the fair valu<span class=\"_ _0\"></span>e and lo<span class=\"_ _0\"></span>an value a<span class=\"_ _0\"></span>nd the subse<span class=\"_ _0\"></span>quent unw<span class=\"_ _0\"></span>ind of th<span class=\"_ _0\"></span>e discou<span class=\"_ _0\"></span>nt are includ<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>thin finan<span class=\"_ _0\"></span>ce (cost<span class=\"_ _0\"></span>s)/<span class=\"_ _0\"></span>incom<span class=\"_ _0\"></span>e in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fa<span class=\"_ _0\"></span>ir valu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Fair value is de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed using t<span class=\"_ _0\"></span>he fair value hi<span class=\"_ _0\"></span>erarchy whi<span class=\"_ _0\"></span>ch takes into accou<span class=\"_ _0\"></span>nt the availa<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of inpu<span class=\"_ _0\"></span>t data into t<span class=\"_ _0\"></span>he fair value c<span class=\"_ _0\"></span>alcula<span class=\"_ _0\"></span>tion, with l<span class=\"_ _0\"></span>evels g<span class=\"_ _0\"></span>oing fro<span class=\"_ _0\"></span>m Leve<span class=\"_ _0\"></span>l 1 (quoted market pri<span class=\"_ _0\"></span>ces availa<span class=\"_ _0\"></span>ble) through to L<span class=\"_ _0\"></span>evel 3 (unobs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>ble inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s) with mo<span class=\"_ _0\"></span>re assum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns inherent in the fair valu<span class=\"_ _0\"></span>e calc<span class=\"_ _0\"></span>ulatio<span class=\"_ _0\"></span>n of Leve<span class=\"_ _0\"></span>l 3 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>here o<span class=\"_ _0\"></span>bser<span class=\"_ _1\"></span>vable input<span class=\"_ _0\"></span>s are n<span class=\"_ _0\"></span>ot availabl<span class=\"_ _0\"></span>e then a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r valuati<span class=\"_ _0\"></span>on techni<span class=\"_ _0\"></span>que is us<span class=\"_ _0\"></span>ed, such as<span class=\"_ gs34\"> </span>an incom<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>roach o<span class=\"_ _0\"></span>r market app<span class=\"_ _0\"></span>roach.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-522": {
   "value": "16. Fin<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>cia<span class=\"_ _0\"></span>l ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s and r<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>k man<span class=\"_ _0\"></span>age<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span>Derivative financial instru<span class=\"_ _0\"></span>ments and he<span class=\"_ _0\"></span>dging act<span class=\"_ _0\"></span>ivities<span class=\"_ _295\"> </span>Deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ve financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s are pr<span class=\"_ _0\"></span>imaril<span class=\"_ _0\"></span>y used b<span class=\"_ _0\"></span>y the Grou<span class=\"_ _0\"></span>p to manage i<span class=\"_ _0\"></span>ts e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to chang<span class=\"_ _0\"></span>es in fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge rate<span class=\"_ _0\"></span>s relating to ove<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span> sal<span class=\"_ _0\"></span>es and pu<span class=\"_ _0\"></span>rchase<span class=\"_ _0\"></span>s. In a<span class=\"_ _0\"></span>ccordance w<span class=\"_ _0\"></span>ith it<span class=\"_ _0\"></span>s tre<span class=\"_ _0\"></span>asur<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>olic<span class=\"_ _0\"></span>y, the Group do<span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ot hold o<span class=\"_ _0\"></span>r issu<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s for tra<span class=\"_ _0\"></span>ding pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s a prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of it<span class=\"_ _0\"></span>s net fore<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>st s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, purchas<span class=\"_ _0\"></span>es and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s whic<span class=\"_ _0\"></span>h are den<span class=\"_ _0\"></span>ominate<span class=\"_ _0\"></span>d in a foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y (cas<span class=\"_ _0\"></span>h flow hed<span class=\"_ _0\"></span>ge) using for<span class=\"_ _0\"></span>ward e<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard is res<span class=\"_ _0\"></span>ponsi<span class=\"_ _0\"></span>ble for s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y whi<span class=\"_ _0\"></span>ch is det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d overl<span class=\"_ _0\"></span>eaf. The po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y is<span class=\"_ gs34\"> </span>revi<span class=\"_ _0\"></span>ewed an<span class=\"_ _0\"></span>d appro<span class=\"_ _0\"></span>ved annuall<span class=\"_ _0\"></span>y by the B<span class=\"_ _0\"></span>oard. H<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing is onl<span class=\"_ _0\"></span>y appli<span class=\"_ _0\"></span>ed for th<span class=\"_ _0\"></span>e mos<span class=\"_ _0\"></span>t signif<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>nt currenc<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re revi<span class=\"_ _0\"></span>ewed annually a<span class=\"_ _0\"></span>longs<span class=\"_ _0\"></span>ide th<span class=\"_ _0\"></span>e poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024 the currenci<span class=\"_ _0\"></span>es he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d were US D<span class=\"_ _0\"></span>ollar an<span class=\"_ _0\"></span>d Euro (F<span class=\"_ _0\"></span>Y 2023: US Dollar an<span class=\"_ _0\"></span>d Euro)<span class=\"_ _3\"></span>. At the incept<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the Grou<span class=\"_ _0\"></span>p docu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s the re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rument<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d hedg<span class=\"_ _0\"></span>ed ite<span class=\"_ _0\"></span>ms includi<span class=\"_ _0\"></span>ng whet<span class=\"_ _0\"></span>her or n<span class=\"_ _0\"></span>ot a net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on is b<span class=\"_ _0\"></span>eing he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d. A conclusi<span class=\"_ _0\"></span>on is rea<span class=\"_ _0\"></span>ched a<span class=\"_ _0\"></span>s to whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion q<span class=\"_ _0\"></span>ualifi<span class=\"_ _0\"></span>es as a c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>w hedg<span class=\"_ _0\"></span>e. Det<span class=\"_ _0\"></span>ails on h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n are show<span class=\"_ _0\"></span>n bel<span class=\"_ _0\"></span>ow.<span class=\"_ _295\"> </span>Ca<span class=\"_ _0\"></span>sh fl<span class=\"_ _0\"></span>ow he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9 B.6.6<span class=\"_ _0\"></span>.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>, the Group d<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>gnates ove<span class=\"_ _0\"></span>rall net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>ons as he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>ed items w<span class=\"_ _0\"></span>hen: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s are manag<span class=\"_ _0\"></span>ed as ne<span class=\"_ _0\"></span>t posi<span class=\"_ _0\"></span>tions fo<span class=\"_ _0\"></span>r risk mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s are for forei<span class=\"_ _0\"></span>gn curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y risk<span class=\"_ _0\"></span>s; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the init<span class=\"_ _0\"></span>ial hed<span class=\"_ _0\"></span>ge d<span class=\"_ _0\"></span>esignat<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n set ou<span class=\"_ _0\"></span>t how th<span class=\"_ _0\"></span>e items wi<span class=\"_ _0\"></span>thin the n<span class=\"_ _0\"></span>et po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n will af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt. The G<span class=\"_ _0\"></span>roup als<span class=\"_ _0\"></span>o do<span class=\"_ _0\"></span>cument<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt, bot<span class=\"_ _0\"></span>h at hed<span class=\"_ _0\"></span>ge ince<span class=\"_ _0\"></span>ption a<span class=\"_ _0\"></span>nd on an on<span class=\"_ _0\"></span>goin<span class=\"_ _0\"></span>g basis, o<span class=\"_ _0\"></span>f whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>es that are us<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ging trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve in of<span class=\"_ _0\"></span>fs<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting chang<span class=\"_ _0\"></span>es in c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows of h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed item<span class=\"_ _0\"></span>s. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re initiall<span class=\"_ _0\"></span>y reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d at fair value, wi<span class=\"_ _0\"></span>th mos<span class=\"_ _0\"></span>t havin<span class=\"_ _0\"></span>g maturit<span class=\"_ _0\"></span>ies of l<span class=\"_ _0\"></span>ess t<span class=\"_ _0\"></span>han one ye<span class=\"_ _0\"></span>ar af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _0\"></span> Whe<span class=\"_ _0\"></span>re a der<span class=\"_ _0\"></span>ivati<span class=\"_ _0\"></span>ve financi<span class=\"_ _0\"></span>al inst<span class=\"_ _0\"></span>rument i<span class=\"_ _0\"></span>s desi<span class=\"_ _0\"></span>gnated as a h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e of the var<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s of a recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et or lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, or a highly p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>ble fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion o<span class=\"_ _0\"></span>f change<span class=\"_ _0\"></span>s in fair value is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y vi<span class=\"_ _0\"></span>a the Consoli<span class=\"_ _0\"></span>dated s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment of compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve income. T<span class=\"_ _0\"></span>he gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s relatin<span class=\"_ _0\"></span>g to the inef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n is reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent, thro<span class=\"_ _0\"></span>ugh sales, marketi<span class=\"_ _3\"></span>ng and admi<span class=\"_ _3\"></span>nistrative expenses.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n of any cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y is alig<span class=\"_ _0\"></span>ned to th<span class=\"_ _0\"></span>e timing of th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>ting t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt and is clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as foll<span class=\"_ _0\"></span>ows: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>hed<span class=\"_ _0\"></span>ging of a net p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion \u2013 th<span class=\"_ _0\"></span>e cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s transfer<span class=\"_ _0\"></span>red fro<span class=\"_ _0\"></span>m equit<span class=\"_ _0\"></span>y is s<span class=\"_ _0\"></span>epa<span class=\"_ _0\"></span>rately pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d on the fa<span class=\"_ _0\"></span>ce of the incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt within g<span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es on fore<span class=\"_ _0\"></span>ign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y net h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt revaluati<span class=\"_ _0\"></span>ons pri<span class=\"_ _0\"></span>or to the s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment date a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>other c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow hed<span class=\"_ _0\"></span>ges \u2013 c<span class=\"_ _0\"></span>umulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y at the t<span class=\"_ _0\"></span>ime w<span class=\"_ _0\"></span>hen the fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion o<span class=\"_ _0\"></span>ccurs is re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>ised in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent in the co<span class=\"_ _0\"></span>rresp<span class=\"_ _0\"></span>ondi<span class=\"_ _0\"></span>ng line that t<span class=\"_ _0\"></span>he hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem go<span class=\"_ _0\"></span>es thro<span class=\"_ _0\"></span>ugh, be<span class=\"_ _0\"></span>ing revenu<span class=\"_ _0\"></span>e, cost of s<span class=\"_ _0\"></span>ales o<span class=\"_ _0\"></span>r sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and admini<span class=\"_ _3\"></span>strative expenses.<span class=\"_ _295\"> </span>Whe<span class=\"_ _0\"></span>n a forec<span class=\"_ _0\"></span>ast t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion is n<span class=\"_ _0\"></span>o long<span class=\"_ _0\"></span>er ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to occur, and therefore d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et the c<span class=\"_ _0\"></span>riteri<span class=\"_ _0\"></span>a for cash f<span class=\"_ _0\"></span>low he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting, the<span class=\"_ gs34\"> </span>cumul<span class=\"_ _0\"></span>ative ga<span class=\"_ _0\"></span>in or los<span class=\"_ _0\"></span>s that wa<span class=\"_ _0\"></span>s repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted in eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y is imm<span class=\"_ _0\"></span>ediatel<span class=\"_ _0\"></span>y trans<span class=\"_ _0\"></span>ferred to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, throu<span class=\"_ _0\"></span>gh sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span>Hedge documentation a<span class=\"_ _3\"></span>nd effectiveness testi<span class=\"_ _3\"></span>ng<span class=\"_ _295\"> </span>The d<span class=\"_ _0\"></span>ocu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>ation in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s ide<span class=\"_ _0\"></span>ntific<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the he<span class=\"_ _0\"></span>dging i<span class=\"_ _0\"></span>tem(<span class=\"_ _0\"></span>s)<span class=\"_ _3\"></span>, the nature of t<span class=\"_ _0\"></span>he risk b<span class=\"_ _0\"></span>eing h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed and h<span class=\"_ _0\"></span>ow the Gro<span class=\"_ _0\"></span>up will as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss whether the hedging rel<span class=\"_ _3\"></span>ationship meets the hedge effec<span class=\"_ _0\"></span>tiveness requirements. Hed<span class=\"_ _0\"></span>ge ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivene<span class=\"_ _0\"></span>ss is a q<span class=\"_ _0\"></span>ualit<span class=\"_ _0\"></span>ative as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent of ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>venes<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forme<span class=\"_ _0\"></span>d in accorda<span class=\"_ _0\"></span>nce wit<span class=\"_ _0\"></span>h IF<span class=\"_ _0\"></span>RS 9. A he<span class=\"_ _0\"></span>dging re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship quali<span class=\"_ _0\"></span>fies for<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ge account<span class=\"_ _0\"></span>ing if it m<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>s all th<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vene<span class=\"_ _0\"></span>ss req<span class=\"_ _0\"></span>uireme<span class=\"_ _0\"></span>nts: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>there is a<span class=\"_ _0\"></span>n econ<span class=\"_ _0\"></span>omic rel<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>hip bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem and th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rume<span class=\"_ _0\"></span>nt;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he cred<span class=\"_ _0\"></span>it risk d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot dom<span class=\"_ _0\"></span>inate the valu<span class=\"_ _0\"></span>e chang<span class=\"_ _0\"></span>es that re<span class=\"_ _0\"></span>sult from t<span class=\"_ _0\"></span>he econ<span class=\"_ _0\"></span>omic re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the he<span class=\"_ _0\"></span>dge rat<span class=\"_ _0\"></span>io of the h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing relati<span class=\"_ _0\"></span>onship is t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>me as that u<span class=\"_ _0\"></span>sed for r<span class=\"_ _0\"></span>isk manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s. For f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s not d<span class=\"_ _0\"></span>esigna<span class=\"_ _0\"></span>ted in he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting relat<span class=\"_ _0\"></span>ionshi<span class=\"_ _0\"></span>ps or that d<span class=\"_ _0\"></span>o not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia for hed<span class=\"_ _0\"></span>ge accou<span class=\"_ _0\"></span>nting, the<span class=\"_ gs34\"> </span>gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s on rem<span class=\"_ _0\"></span>easurem<span class=\"_ _0\"></span>ent to fair value i<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d immed<span class=\"_ _0\"></span>iately in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt through s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span>Group<span class=\"_ _295\"> </span>Curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y risk<span class=\"_ _295\"> </span>Currently, the Group ex<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s in e<span class=\"_ _0\"></span>xcess of 9<span class=\"_ _0\"></span>8% of sal<span class=\"_ _0\"></span>es from t<span class=\"_ _0\"></span>he UK an<span class=\"_ _0\"></span>d also im<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s raw mate<span class=\"_ _0\"></span>rials fro<span class=\"_ _0\"></span>m over<span class=\"_ _0\"></span>seas<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Currenc<span class=\"_ _0\"></span>y risk is man<span class=\"_ _0\"></span>aged b<span class=\"_ _0\"></span>y the Currenc<span class=\"_ _0\"></span>y Commit<span class=\"_ _0\"></span>tee, wh<span class=\"_ _0\"></span>ich is chaire<span class=\"_ _0\"></span>d by the Chief Fina<span class=\"_ _0\"></span>ncial O<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ficer a<span class=\"_ _0\"></span>nd compr<span class=\"_ _0\"></span>ises t<span class=\"_ _0\"></span>he Chief E<span class=\"_ _0\"></span>xecu<span class=\"_ _0\"></span>tive Of<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cer and s<span class=\"_ _0\"></span>enior f<span class=\"_ _0\"></span>inance exe<span class=\"_ _0\"></span>cuti<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>. It me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s mont<span class=\"_ _0\"></span>hly to revi<span class=\"_ _0\"></span>ew and ma<span class=\"_ _0\"></span>nage th<span class=\"_ _0\"></span>e Group\u2019s curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y hedg<span class=\"_ _0\"></span>ing ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>iti<span class=\"_ _0\"></span>es, in lin<span class=\"_ _0\"></span>e with t<span class=\"_ _0\"></span>he hed<span class=\"_ _0\"></span>ging po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roved by th<span class=\"_ _0\"></span>e Boa<span class=\"_ _0\"></span>rd.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s hedging p<span class=\"_ _0\"></span>oli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y is to defer th<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>n profit<span class=\"_ _0\"></span>s of cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>oveme<span class=\"_ _0\"></span>nts by h<span class=\"_ _0\"></span>edgin<span class=\"_ _0\"></span>g: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>a minimum of 8<span class=\"_ _0\"></span>0% and a ma<span class=\"_ _0\"></span>ximum of 100% of proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osures ar<span class=\"_ _0\"></span>ising fro<span class=\"_ _0\"></span>m trading in t<span class=\"_ _0\"></span>he for<span class=\"_ _0\"></span>thco<span class=\"_ _0\"></span>ming six-<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>nth pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>d; a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>a minimum of 75% and a maximum of 100% of pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure<span class=\"_ _0\"></span>s arising in t<span class=\"_ _0\"></span>he follow<span class=\"_ _0\"></span>ing si<span class=\"_ _0\"></span>x-mo<span class=\"_ _0\"></span>nth pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Profi<span class=\"_ _0\"></span>tabi<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y can va<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y due to th<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t of f<span class=\"_ _0\"></span>luc<span class=\"_ _0\"></span>tuating e<span class=\"_ _0\"></span>xchange rate<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e unhed<span class=\"_ _0\"></span>ged p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of the t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion e<span class=\"_ _0\"></span>xpo<span class=\"_ _0\"></span>sures an<span class=\"_ _0\"></span>d from revis<span class=\"_ _0\"></span>ed fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of future tra<span class=\"_ _0\"></span>ding, w<span class=\"_ _0\"></span>hich ca<span class=\"_ _0\"></span>n lead to an a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>tment of cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y cove<span class=\"_ _0\"></span>r in place. In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up includ<span class=\"_ _0\"></span>es a numb<span class=\"_ _0\"></span>er of forei<span class=\"_ _0\"></span>gn subsi<span class=\"_ _0\"></span>diarie<span class=\"_ _0\"></span>s. A<span class=\"_ _0\"></span>s a re<span class=\"_ _0\"></span>sult of th<span class=\"_ _0\"></span>ese fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e Group\u2019s financial s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>s are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>d to curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y fluc<span class=\"_ _0\"></span>tuati<span class=\"_ _0\"></span>ons. T<span class=\"_ _0\"></span>he cur<span class=\"_ _0\"></span>renci<span class=\"_ _0\"></span>es giv<span class=\"_ _0\"></span>ing ris<span class=\"_ _0\"></span>e to this transl<span class=\"_ _0\"></span>ation r<span class=\"_ _0\"></span>isk are pr<span class=\"_ _0\"></span>imarily U<span class=\"_ _0\"></span>S Dolla<span class=\"_ _0\"></span>r and Euro. Sensitivit<span class=\"_ _0\"></span>y analysis<span class=\"_ _295\"> </span>The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of a 5% streng<span class=\"_ _0\"></span>thenin<span class=\"_ _0\"></span>g in the avera<span class=\"_ _0\"></span>ge Sterling<span class=\"_ _0\"></span>/<span class=\"_ _1\"></span>US Dollar<span class=\"_ _3\"></span>, Sterling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>Euro, and Sterling<span class=\"_ _0\"></span>/Chines<span class=\"_ _0\"></span>e Renmin<span class=\"_ _0\"></span>bi rates re<span class=\"_ _0\"></span>duces p<span class=\"_ _0\"></span>rofit for 202<span class=\"_ _3\"></span>4 by \u00a33.5m, \u00a34.7<span class=\"_ _3\"></span>m and \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m, \u00a34.2m and \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.4m) respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive<span class=\"_ _0\"></span>ly. The impac<span class=\"_ _0\"></span>t of a 5% stren<span class=\"_ _0\"></span>gthe<span class=\"_ _0\"></span>ning in the ave<span class=\"_ _0\"></span>rage Sterling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>US D<span class=\"_ _0\"></span>ollar, S<span class=\"_ _3\"></span>terling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>Euro and Sterlin<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>/Chines<span class=\"_ _0\"></span>e Renminb<span class=\"_ _0\"></span>i rates red<span class=\"_ _0\"></span>uces eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y for 2024 by \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.4<span class=\"_ _0\"></span>m, \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.0m and \u00a32.3m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: increas<span class=\"_ _0\"></span>es of \u00a30.7<span class=\"_ _3\"></span>m, \u00a30.8m and \u00a31<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m) respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span>In accord<span class=\"_ _0\"></span>ance wi<span class=\"_ _0\"></span>th I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, the fair value of gain<span class=\"_ _0\"></span>s and los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on ca<span class=\"_ _0\"></span>sh flow h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>es is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e Consolida<span class=\"_ _0\"></span>ted incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt as par<span class=\"_ _0\"></span>t of gro<span class=\"_ _0\"></span>ss prof<span class=\"_ _0\"></span>it.<span class=\"_ _295\"> </span>The n<span class=\"_ _0\"></span>otio<span class=\"_ _0\"></span>nal contrac<span class=\"_ _0\"></span>t am<span class=\"_ _0\"></span>ount, c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt and fair value o<span class=\"_ _0\"></span>f the Grou<span class=\"_ _0\"></span>p\u2019s f<span class=\"_ _3\"></span>or<span class=\"_ _0\"></span>ward e<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and s<span class=\"_ _0\"></span>waps a<span class=\"_ _0\"></span>re as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span><table class=\"s w338 h124\" id=\"_17a22150-f3cf-4766-81a3-806bca098dbf\"><tr><td></td><td></td><td class=\"c n x78d y3253 w339 h129\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x78e y3254 w33a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2023<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x6bc h2b y3255 ff2a fs17 fc4 sc0 ls141 ws14f\">Notional<span class=\"_ _295\"> </span></td><td class=\"t m0 x78f h2b y3256 ff2a fs17 fc4 sc0 ls9e ws7\">Carr<span class=\"_ _0\"></span>ying<span class=\"_ _295\"> </span></td><td class=\"t m0 x790 h38 y3257 ff2c fs17 fc4 sc0 lse0 wsdb\">Notio<span class=\"_ _0\"></span>nal<span class=\"_ _295\"> </span></td><td class=\"t m0 x791 h38 y3258 ff2c fs17 fc4 sc0 ls93 ws8f\">Carrying<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x792 h2b y3259 ff2a fs17 fc4 sc0 ls153 wsf7\">contract </td><td class=\"t m0 x793 h2b y325a ff2a fs17 fc4 sc0 ls7 ws1\">am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t an<span class=\"_ _0\"></span>d </td><td class=\"t m0 x790 h38 y325b ff2c fs17 fc4 sc0 ls53 ws7b\">contrac<span class=\"_ _0\"></span>t </td><td class=\"t m0 x794 h38 y325c ff2c fs17 fc4 sc0 ls7 ws1\">amo<span class=\"_ _0\"></span>unt an<span class=\"_ _0\"></span>d </td></tr><tr><td></td><td class=\"t m0 x795 h2b y325d ff2a fs17 fc4 sc0 lsdf ws4\">amount </td><td class=\"t m0 x45d h2b y325e ff2a fs17 fc4 sc0 ls7 ws1\">fair v<span class=\"_ _0\"></span>alu<span class=\"_ _0\"></span>e </td><td class=\"t m0 x462 h38 y325f ff2c fs17 fc4 sc0 ls7 ws1\">amo<span class=\"_ _0\"></span>unt </td><td class=\"t m0 x796 h38 y3260 ff2c fs17 fc4 sc0 ls7 ws1\">fair va<span class=\"_ _0\"></span>lue </td></tr><tr><td></td><td class=\"t m0 x2d7 h2b y3261 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x200 h2b y3262 ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x201 h38 y3263 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x467 h38 y3264 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w33b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">C<span class=\"_ _3\"></span>urrent assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x797 y3163 w33c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12a ws146\">17<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x798 y3163 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x799 y3162 w33d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x79a y3162 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w33e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Current liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x79b y3128 w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x79c y3128 wb9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x79d y3127 w33f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _1\"></span>6.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x79e y3127 w340 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x79f y2fb3 w18a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">165<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a0 y2fb3 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a1 y2fb2 w341 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">192<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a2 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr></table>The fair va<span class=\"_ _0\"></span>lues have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n calcu<span class=\"_ _0\"></span>lated by ap<span class=\"_ _0\"></span>ply<span class=\"_ _0\"></span>ing (whe<span class=\"_ _0\"></span>re releva<span class=\"_ _0\"></span>nt), for equiva<span class=\"_ _0\"></span>lent matur<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y profil<span class=\"_ _0\"></span>es, th<span class=\"_ _0\"></span>e rate at whi<span class=\"_ _0\"></span>ch for<span class=\"_ _0\"></span>ward c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s wi<span class=\"_ _0\"></span>th the s<span class=\"_ _0\"></span>ame pr<span class=\"_ _0\"></span>incipa<span class=\"_ _0\"></span>l amount<span class=\"_ _0\"></span>s coul<span class=\"_ _0\"></span>d be acq<span class=\"_ _0\"></span>uired at th<span class=\"_ _0\"></span>e balance s<span class=\"_ _0\"></span>hee<span class=\"_ _0\"></span>t date. The<span class=\"_ _0\"></span>se are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 2 wi<span class=\"_ _0\"></span>thin the fair value hi<span class=\"_ _0\"></span>erarchy unde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>RS 7<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs335\">The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing tab<span class=\"_ _0\"></span>le indi<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>s the pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>ds in whi<span class=\"_ _0\"></span>ch cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ated wi<span class=\"_ _0\"></span>th the matu<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y date of t<span class=\"_ _0\"></span>he for<span class=\"_ _0\"></span>ward fo<span class=\"_ _0\"></span>reign e<span class=\"_ _0\"></span>xchange cont<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs336\">for whic<span class=\"_ _0\"></span>h hedg<span class=\"_ _0\"></span>e accountin<span class=\"_ _0\"></span>g is app<span class=\"_ _0\"></span>lied are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to o<span class=\"_ _0\"></span>ccur:<span class=\"_ _295\"> </span></div><div class=\"gs337\"><table class=\"s w342 h12a\" id=\"_fc55f504-e02b-48c0-a8a4-5df854e5ef60\"><tr><td></td><td></td><td></td><td class=\"c n x7a3 y3265 w343 h113\"><div class=\"t m0 x1c1 h38 y3148 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x7a4 y3266 w33a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7a5 h2b y3267 ff2a fs17 fc4 sc0 ls1c0 ws1d7\">Expected<span class=\"_ _3\"></span> </td><td></td><td></td><td></td><td class=\"t m0 x7a6 h38 y3268 ff2c fs17 fc4 sc0 ls9f ws97\">Expected </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7a7 h2b y3269 ff2a fs17 fc4 sc0 ls7 ws1\">ca<span class=\"_ _0\"></span>sh </td><td class=\"t m0 x6e0 h2b y326a ff2a fs17 fc4 sc0 ls7 ws1\">6 mo<span class=\"_ _0\"></span>nth<span class=\"_ _0\"></span>s </td><td class=\"t m0 x614 h2b y326b ff2a fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h2b y326c ff2a fs17 fc4 sc0 ls7 ws1\">12 to 18 </td><td class=\"t m0 x227 h38 y326d ff2c fs17 fc4 sc0 ls7 ws1\">cas<span class=\"_ _0\"></span>h </td><td class=\"t m0 x7a8 h38 y326e ff2c fs17 fc4 sc0 ls7 ws1\">6 mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7a9 h38 y326f ff2c fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x7aa h38 y3270 ff2c fs17 fc4 sc0 ls7 ws1\">12 to 1<span class=\"_ _3\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ab h2b y3271 ff2a fs17 fc4 sc0 ls7 ws1\">flow<span class=\"_ _0\"></span>s </td><td class=\"t m0 x7ac h2b y3272 ff2a fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x38b h2b y3273 ff2a fs17 fc4 sc0 ls9c ws95\"> months </td><td class=\"t m0 x380 h2b y3274 ff2a fs17 fc4 sc0 ls9c ws95\">months<span class=\"_ _295\"> </span></td><td class=\"t m0 x7ad h38 y3275 ff2c fs17 fc4 sc0 ls7 ws1\">flow<span class=\"_ _0\"></span>s </td><td class=\"t m0 x223 h38 y3276 ff2c fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x7ae h38 y3277 ff2c fs17 fc4 sc0 ls7 ws1\"> mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7af h38 y3278 ff2c fs17 fc4 sc0 ls11c ws11f\">months<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x7b0 h2b y3279 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x7b1 h2b y327a ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m</td><td class=\"t m0 x7b2 h2b y327b ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x7b3 h2b y327c ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x569 h38 y327d ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x7b4 h38 y327e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x7b5 h38 y327f ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x22a h38 y3280 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3281 ff2c fs7 fc4 sc0 ls52 ws6\">For<span class=\"_ _0\"></span>ward exchange contract<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3162 w344 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b6 y3163 w33c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12a ws146\">17<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b7 y3163 w345 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">75<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b8 y3163 w346 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">76.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b9 y3163 w347 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">18<span class=\"_ _1\"></span>.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ba y3162 w348 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">105<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bb y3162 w349 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bc y3162 w78 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">49<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bd y3162 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w34a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7be y3128 w34b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bf y3128 w34c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(3.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c0 y3128 w18c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ad y3128 w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c1 y3127 w34d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c2 y3127 w11e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">30<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c3 y3127 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">39.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c4 y3127 w34e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _1\"></span>.6<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c5 y2fb3 w34f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">165<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c6 y2fb3 w1cb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c7 y2fb3 w350 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lseb wsf8\">74<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c8 y2fb3 w345 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">18<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c9 y2fb2 w341 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">192<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ca y2fb2 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">79.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cb y2fb2 w351 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cc y2fb2 w23e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls159 ws169\">24<span class=\"_ _0\"></span>.3<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs338\">The av<span class=\"_ _0\"></span>erage e<span class=\"_ _0\"></span>xchange rate<span class=\"_ _0\"></span>s on op<span class=\"_ _0\"></span>en for<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ard curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s are:<span class=\"_ _295\"> </span></div><div class=\"gs339\"><table class=\"s w342 h12b\" id=\"_8c12540b-4b5f-466f-b076-8b272125c80e\"><tr><td></td><td></td><td class=\"c n x7cd y3282 w343 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x7ce y3283 w352 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er 202<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x6e0 h2b y3284 ff2a fs17 fc4 sc0 ls7 ws1\">6 mo<span class=\"_ _0\"></span>nth<span class=\"_ _0\"></span>s </td><td class=\"t m0 x614 h2b y3285 ff2a fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h2b y3286 ff2a fs17 fc4 sc0 ls7 ws1\">12 to 18 </td><td class=\"t m0 x7a8 h38 y3287 ff2c fs17 fc4 sc0 ls7 ws1\">6 mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7a9 h38 y3288 ff2c fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x7aa h38 y3289 ff2c fs17 fc4 sc0 ls7 ws1\">12 to 1<span class=\"_ _3\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ac h2b y328a ff2a fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x38b h2b y328b ff2a fs17 fc4 sc0 ls9c ws95\"> months </td><td class=\"t m0 x380 h2b y328c ff2a fs17 fc4 sc0 ls9c ws95\">months<span class=\"_ _295\"> </span></td><td class=\"t m0 x223 h38 y328d ff2c fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x7ae h38 y328e ff2c fs17 fc4 sc0 ls7 ws1\"> mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7af h38 y328f ff2c fs17 fc4 sc0 ls11c ws11f\">months</td></tr><tr><td></td><td class=\"t m0 x7b1 h2b y3290 ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m</td><td class=\"t m0 x7b2 h2b y3291 ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x7b3 h2b y3292 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x7b4 h38 y3293 ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x7b5 h38 y3294 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x22a h38 y3295 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fcb w353 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">US Dollar<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cf y2fcc w354 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d0 y2fcc w355 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _1\"></span>28<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d1 y2fcc w354 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d2 y2fcb w356 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d3 y2fcb w165 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>24<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d4 y2fcb w165 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>22<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w357 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">Euro<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d5 y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>.1<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d6 y2fb3 w358 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1.1<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d7 y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>.1<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d8 y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d9 y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7da y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs33a\">Gains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d in the he<span class=\"_ _0\"></span>dging re<span class=\"_ _0\"></span>ser<span class=\"_ _1\"></span>ve in equit<span class=\"_ _0\"></span>y on for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d foreign e<span class=\"_ _0\"></span>xchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2024 will be re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs33b\">in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent durin<span class=\"_ _0\"></span>g the pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d in whic<span class=\"_ _0\"></span>h the he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d forec<span class=\"_ _0\"></span>ast t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion af<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>, whic<span class=\"_ _0\"></span>h is t<span class=\"_ _0\"></span>ypi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y one to </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs33c\">t<span class=\"_ _0\"></span>wo mont<span class=\"_ _0\"></span>hs prio<span class=\"_ _0\"></span>r to the ca<span class=\"_ _0\"></span>sh flow o<span class=\"_ _0\"></span>ccurr<span class=\"_ _0\"></span>ing. At 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024, there are a numb<span class=\"_ _0\"></span>er of he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions w<span class=\"_ _0\"></span>hich are </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs33d\">exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to occur at var<span class=\"_ _0\"></span>ious date<span class=\"_ _0\"></span>s durin<span class=\"_ _0\"></span>g the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months. Dur<span class=\"_ _0\"></span>ing the ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>, gains of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.8m (F<span class=\"_ _0\"></span>Y 2023: los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s of \u00a30.6m) relating to </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs33e\">unset<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ed for<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rd exchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s on t<span class=\"_ _0\"></span>he bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 were relea<span class=\"_ _0\"></span>sed to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs33f\">Gains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>n contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s whi<span class=\"_ _0\"></span>ch are yet to s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle are a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted as a no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ash m<span class=\"_ _0\"></span>ovement o<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>ash </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs340\">flow s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>his eq<span class=\"_ _0\"></span>uated to a gain of \u00a3<span class=\"_ _0\"></span>2.4m in the ye<span class=\"_ _0\"></span>ar (F<span class=\"_ _0\"></span>Y 2023: gain of \u00a32.5m).<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs341\">The<span class=\"_ _0\"></span>re was no h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e inef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vene<span class=\"_ _0\"></span>ss dur<span class=\"_ _0\"></span>ing the yea<span class=\"_ _0\"></span>r (F<span class=\"_ _0\"></span>Y 2023: nil). The h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e ratio is 1<span class=\"_ _3\"></span>:<span class=\"_ _3\"></span>1 in all insta<span class=\"_ _0\"></span>nces.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls7 ws1 gs342\">Cre<span class=\"_ _0\"></span>dit r<span class=\"_ _0\"></span>isk<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs343\">The G<span class=\"_ _0\"></span>roup mana<span class=\"_ _0\"></span>ges e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to cred<span class=\"_ _0\"></span>it risk at m<span class=\"_ _0\"></span>any levels<span class=\"_ _0\"></span>, ranging fro<span class=\"_ _0\"></span>m Exe<span class=\"_ _0\"></span>cuti<span class=\"_ _0\"></span>ve Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor app<span class=\"_ _0\"></span>roval be<span class=\"_ _0\"></span>ing requir<span class=\"_ _0\"></span>ed for the c<span class=\"_ _0\"></span>redit lim<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs344\">of<span class=\"_ gs34\"> </span>large<span class=\"_ _0\"></span>r custom<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s, to the us<span class=\"_ _0\"></span>e of let<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>s of cre<span class=\"_ _0\"></span>dit and c<span class=\"_ _0\"></span>ash in ad<span class=\"_ _0\"></span>vance w<span class=\"_ _0\"></span>here ap<span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>riate. Inter<span class=\"_ _0\"></span>nal proce<span class=\"_ _0\"></span>dures re<span class=\"_ _0\"></span>quire re<span class=\"_ _0\"></span>gular consi<span class=\"_ _0\"></span>derat<span class=\"_ _0\"></span>ion </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs345\">of credi<span class=\"_ _0\"></span>t ratings, b<span class=\"_ _0\"></span>oth inter<span class=\"_ _0\"></span>nally for l<span class=\"_ _0\"></span>ower valu<span class=\"_ _0\"></span>e custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s and re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed cre<span class=\"_ _0\"></span>dit refere<span class=\"_ _0\"></span>nce age<span class=\"_ _0\"></span>ncie<span class=\"_ _0\"></span>s for highe<span class=\"_ _0\"></span>r value cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>rs, p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ent </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs346\">histor<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, a<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tems and pro<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve debt co<span class=\"_ _0\"></span>llec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion. A<span class=\"_ _0\"></span>ll custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>signe<span class=\"_ _0\"></span>d a cred<span class=\"_ _0\"></span>it limit w<span class=\"_ _0\"></span>hich is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to annual re<span class=\"_ _0\"></span>vie<span class=\"_ _0\"></span>w<span class=\"_ _3\"></span>. Considerati<span class=\"_ _0\"></span>on </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs347\">is given to s<span class=\"_ _0\"></span>ignifi<span class=\"_ _0\"></span>cant ad<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>se chan<span class=\"_ _0\"></span>ges in b<span class=\"_ _0\"></span>usines<span class=\"_ _0\"></span>s, fina<span class=\"_ _0\"></span>ncial and e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic cond<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>ns that may c<span class=\"_ _0\"></span>ause a sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant chang<span class=\"_ _0\"></span>e in the ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs348\">of<span class=\"_ gs34\"> </span>custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s to me<span class=\"_ _0\"></span>et their o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Any ad<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>se dat<span class=\"_ _0\"></span>a relat<span class=\"_ _0\"></span>ing to the<span class=\"_ _0\"></span>se fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s is consid<span class=\"_ _0\"></span>ered in d<span class=\"_ _0\"></span>eter<span class=\"_ _0\"></span>mining wh<span class=\"_ _0\"></span>ethe<span class=\"_ _0\"></span>r there ha<span class=\"_ _0\"></span>s bee<span class=\"_ _0\"></span>n </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs349\">a<span class=\"_ gs34\"> </span>signif<span class=\"_ _0\"></span>icant in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>e in credi<span class=\"_ _0\"></span>t risk of a fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set o<span class=\"_ _0\"></span>n an ong<span class=\"_ _0\"></span>oing ba<span class=\"_ _0\"></span>sis throu<span class=\"_ _0\"></span>ghout e<span class=\"_ _0\"></span>ach rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g peri<span class=\"_ _0\"></span>od. Re<span class=\"_ _0\"></span>gardl<span class=\"_ _0\"></span>ess of t<span class=\"_ _0\"></span>he anal<span class=\"_ _0\"></span>ysis<span class=\"_ _0\"></span>, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs34a\">an<span class=\"_ gs34\"> </span>increa<span class=\"_ _0\"></span>se in cre<span class=\"_ _0\"></span>dit risk i<span class=\"_ _0\"></span>s presum<span class=\"_ _0\"></span>ed if a d<span class=\"_ _0\"></span>ebtor is m<span class=\"_ _0\"></span>ore than 3<span class=\"_ _0\"></span>0 days p<span class=\"_ _0\"></span>ast du<span class=\"_ _0\"></span>e in makin<span class=\"_ _0\"></span>g a contrac<span class=\"_ _0\"></span>tual p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs34b\">The G<span class=\"_ _0\"></span>roup has ap<span class=\"_ _0\"></span>plie<span class=\"_ _0\"></span>d the sim<span class=\"_ _0\"></span>plifi<span class=\"_ _0\"></span>ed ap<span class=\"_ _0\"></span>proach to m<span class=\"_ _0\"></span>easur<span class=\"_ _0\"></span>ing ex<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>, whic<span class=\"_ _0\"></span>h require<span class=\"_ _0\"></span>s lifetim<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>ses to b<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs34c\">recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d from init<span class=\"_ _0\"></span>ial reco<span class=\"_ _0\"></span>gniti<span class=\"_ _0\"></span>on for trad<span class=\"_ _0\"></span>e rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es. L<span class=\"_ _0\"></span>ifetim<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d cred<span class=\"_ _0\"></span>it los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s for trad<span class=\"_ _0\"></span>e recei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s are ca<span class=\"_ _0\"></span>lculate<span class=\"_ _0\"></span>d base<span class=\"_ _0\"></span>d on </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs34d\">histor<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l los<span class=\"_ _0\"></span>s rates and a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted wh<span class=\"_ _0\"></span>ere ne<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y for re<span class=\"_ _0\"></span>levant for<span class=\"_ _1\"></span>ward-<span class=\"_ _0\"></span>loo<span class=\"_ _0\"></span>king es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en group<span class=\"_ _0\"></span>ed for t<span class=\"_ _0\"></span>his </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs34e\">analy<span class=\"_ _0\"></span>sis bas<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n shared cre<span class=\"_ _0\"></span>dit ris<span class=\"_ _0\"></span>k charac<span class=\"_ _0\"></span>teri<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>cs, i<span class=\"_ _0\"></span>ncluding t<span class=\"_ _0\"></span>he se<span class=\"_ _0\"></span>gment a<span class=\"_ _0\"></span>nd countr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>/regi<span class=\"_ _0\"></span>on in whi<span class=\"_ _0\"></span>ch the cus<span class=\"_ _0\"></span>tom<span class=\"_ _0\"></span>er op<span class=\"_ _0\"></span>erates<span class=\"_ _0\"></span>. The m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>el, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs34f\">which co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>rs ma<span class=\"_ _0\"></span>cro<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomi<span class=\"_ _0\"></span>c informati<span class=\"_ _0\"></span>on, has b<span class=\"_ _0\"></span>een a<span class=\"_ _0\"></span>pplie<span class=\"_ _0\"></span>d to the Gro<span class=\"_ _0\"></span>up\u2019s two s<span class=\"_ _0\"></span>egme<span class=\"_ _0\"></span>nts d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferently. For tra<span class=\"_ _0\"></span>de re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les in t<span class=\"_ _0\"></span>he </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs350\">Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns sec<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, a differe<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>s rate has be<span class=\"_ _0\"></span>en ap<span class=\"_ _0\"></span>plied to t<span class=\"_ _0\"></span>he USA a<span class=\"_ _0\"></span>nd Japa<span class=\"_ _0\"></span>n compar<span class=\"_ _0\"></span>ed to the rem<span class=\"_ _0\"></span>ainde<span class=\"_ _0\"></span>r of the s<span class=\"_ _0\"></span>egme<span class=\"_ _0\"></span>nt\u2019s </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs351\">geo<span class=\"_ _0\"></span>graph<span class=\"_ _0\"></span>ical ma<span class=\"_ _0\"></span>rkets<span class=\"_ _0\"></span>. In th<span class=\"_ _0\"></span>e Me<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>l sec<span class=\"_ _0\"></span>tor, a single highe<span class=\"_ _0\"></span>r rate of allowa<span class=\"_ _0\"></span>nce has b<span class=\"_ _0\"></span>een us<span class=\"_ _0\"></span>ed to ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>e higher r<span class=\"_ _0\"></span>isk of de<span class=\"_ _0\"></span>fault of the </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls1d ws18 gs352\">customer base.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs353\">The G<span class=\"_ _0\"></span>roup\u2019s payme<span class=\"_ _0\"></span>nt terms t<span class=\"_ _0\"></span>yp<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>lly rang<span class=\"_ _0\"></span>e from 30 to 6<span class=\"_ _0\"></span>0 day<span class=\"_ _0\"></span>s dep<span class=\"_ _0\"></span>ending o<span class=\"_ _0\"></span>n ge<span class=\"_ _0\"></span>ograp<span class=\"_ _0\"></span>hy<span class=\"_ _3\"></span>. T<span class=\"_ _3\"></span>rade recei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s are sp<span class=\"_ _0\"></span>ecif<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>lly impa<span class=\"_ _0\"></span>ired and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs354\">consid<span class=\"_ _0\"></span>ered in d<span class=\"_ _0\"></span>efault wh<span class=\"_ _0\"></span>en the am<span class=\"_ _0\"></span>ount is in di<span class=\"_ _0\"></span>spute, whe<span class=\"_ _0\"></span>n custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s are be<span class=\"_ _0\"></span>lieve<span class=\"_ _0\"></span>d to be in fina<span class=\"_ _0\"></span>ncial dif<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>icult<span class=\"_ _0\"></span>y, or if any other rea<span class=\"_ _0\"></span>son e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ts </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs355\">which i<span class=\"_ _0\"></span>mplie<span class=\"_ _0\"></span>s that the<span class=\"_ _0\"></span>re is dou<span class=\"_ _0\"></span>bt over th<span class=\"_ _0\"></span>e recovera<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of th<span class=\"_ _0\"></span>e debt. T<span class=\"_ _0\"></span>hey a<span class=\"_ _0\"></span>re wri<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>n off w<span class=\"_ _0\"></span>hen t<span class=\"_ _0\"></span>here is no r<span class=\"_ _0\"></span>easo<span class=\"_ _0\"></span>nable e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ation </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs356\">of<span class=\"_ gs34\"> </span>recover<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on an es<span class=\"_ _0\"></span>timate of t<span class=\"_ _0\"></span>he finan<span class=\"_ _0\"></span>cial po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n of the cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>. </div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs357\">Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs358\">Climate change w<span class=\"_ _0\"></span>ill impac<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he Group\u2019s custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s in dif<span class=\"_ _0\"></span>ferent way<span class=\"_ _0\"></span>s and ove<span class=\"_ _0\"></span>r dif<span class=\"_ _0\"></span>ferent tim<span class=\"_ _0\"></span>e hor<span class=\"_ _0\"></span>izons. W<span class=\"_ _0\"></span>hilst t<span class=\"_ _0\"></span>he overall im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs359\">of climate chang<span class=\"_ _0\"></span>e on th<span class=\"_ _0\"></span>e Group\u2019s revenue is ant<span class=\"_ _0\"></span>icipate<span class=\"_ _0\"></span>d to be p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>ve, there w<span class=\"_ _0\"></span>ill be mar<span class=\"_ _0\"></span>kets<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>sec<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>rs w<span class=\"_ _0\"></span>hich are a<span class=\"_ _0\"></span>dver<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ly </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs35a\">impac<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d. Thi<span class=\"_ _0\"></span>s is not antic<span class=\"_ _0\"></span>ipated to have a<span class=\"_ _0\"></span>n adve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t in t<span class=\"_ _0\"></span>he sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t-term ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment of re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y, i<span class=\"_ _3\"></span>.e. over the life of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs35b\">the re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les o<span class=\"_ _0\"></span>n the ba<span class=\"_ _0\"></span>lance she<span class=\"_ _0\"></span>et at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024. Th<span class=\"_ _0\"></span>e agein<span class=\"_ _0\"></span>g of trade r<span class=\"_ _0\"></span>ecei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s is show<span class=\"_ _0\"></span>n be<span class=\"_ _0\"></span>low wi<span class=\"_ _0\"></span>th 8<span class=\"_ _0\"></span>4% not yet </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs35c\">due, of whi<span class=\"_ _0\"></span>ch the vas<span class=\"_ _0\"></span>t majo<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y wi<span class=\"_ _0\"></span>ll beco<span class=\"_ _0\"></span>me du<span class=\"_ _0\"></span>e within 6<span class=\"_ _0\"></span>0 day<span class=\"_ _0\"></span>s of the yea<span class=\"_ _0\"></span>r end. T<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p monito<span class=\"_ _0\"></span>rs th<span class=\"_ _0\"></span>e age<span class=\"_ _0\"></span>ing and prof<span class=\"_ _0\"></span>ile of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs35d\">the re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les o<span class=\"_ _0\"></span>n a regular b<span class=\"_ _0\"></span>asis, in<span class=\"_ _0\"></span>cluding t<span class=\"_ _0\"></span>he regul<span class=\"_ _0\"></span>ar use of e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>ternal cre<span class=\"_ _0\"></span>dit ratin<span class=\"_ _0\"></span>g agen<span class=\"_ _0\"></span>cies<span class=\"_ _0\"></span>, and up<span class=\"_ _0\"></span>dates th<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d credit </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs35e\">los<span class=\"_ _0\"></span>s mod<span class=\"_ _0\"></span>el as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons if ev<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nce of changin<span class=\"_ _0\"></span>g trends o<span class=\"_ _0\"></span>r risk prof<span class=\"_ _0\"></span>iles e<span class=\"_ _0\"></span>merg<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span></div>T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es, b<span class=\"_ _0\"></span>eing \u2018hel<span class=\"_ _0\"></span>d to colle<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>\u2019 a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, can b<span class=\"_ _0\"></span>e analy<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span><table class=\"s w35a h12c\" id=\"_35809fbe-de32-47c7-80ea-1bf58c146765\"><tr><td></td><td class=\"t m0 x1fe h2b y3296 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3296 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3297 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x201 h2b y3297 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y3297 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y3298 w35b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s not pas<span class=\"_ _0\"></span>t due<span class=\"_ _295\"> </span></div></td><td class=\"c n x7db y3299 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x7dc y3298 w2b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y329a ff2c fs7 fc4 sc0 ls7 ws1\">Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s pas<span class=\"_ _0\"></span>t due:<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31bf w35c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Les<span class=\"_ _0\"></span>s than 3<span class=\"_ _0\"></span>0 days<span class=\"_ _295\"> </span></div></td><td class=\"c n x7dd y329b w35d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d0 y31bf w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y329c w35e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 30 to 60 d<span class=\"_ _0\"></span>ays<span class=\"_ _295\"> </span></div></td><td class=\"c n x7de y329d w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7df y329c w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y329e w35f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 More t<span class=\"_ _0\"></span>han 60 d<span class=\"_ _0\"></span>ays<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e0 y329f w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e1 y329e w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32a0 w360 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal pas<span class=\"_ _0\"></span>t due<span class=\"_ _295\"> </span></div></td><td class=\"c n x510 y32a1 w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e2 y32a0 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">5.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3168 w361 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Lifet<span class=\"_ _0\"></span>ime ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted cre<span class=\"_ _0\"></span>dit los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e3 y3169 wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">(0.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e4 y3168 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w362 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y impaire<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y316a w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e5 y316b w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32a2 w363 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>c allowa<span class=\"_ _0\"></span>nces for ba<span class=\"_ _0\"></span>d and do<span class=\"_ _0\"></span>ubt<span class=\"_ _0\"></span>ful de<span class=\"_ _0\"></span>bts<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e6 y32a3 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e7 y32a2 w277 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w364 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Carr<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g amount of im<span class=\"_ _0\"></span>paire<span class=\"_ _0\"></span>d recei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e8 y3128 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x2f4 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w365 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade r<span class=\"_ _0\"></span>ece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>t of all<span class=\"_ _0\"></span>owan<span class=\"_ _0\"></span>ces<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e9 y2fb3 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">33.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ea y2fb2 w366 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls72 ws70\">35.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td></tr></table>Move<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in the a<span class=\"_ _0\"></span>llowan<span class=\"_ _0\"></span>ce for impair<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s were:<span class=\"_ _295\"> </span><table class=\"s w367 h126\" id=\"_c961c915-925e-41e9-a47d-29e85c9e7bcf\"><tr><td></td><td class=\"t m0 x1fe h2b y32a4 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32a4 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y32a5 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32a5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fc9 w368 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At beginnin<span class=\"_ _0\"></span>g of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x7eb y2fc8 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ec y2fc9 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w369 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Charge in the yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y3163 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ed y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w36a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Rele<span class=\"_ _0\"></span>ase of all<span class=\"_ _0\"></span>owance<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ee y3128 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ef y3127 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w36b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">At end o<span class=\"_ _0\"></span>f year<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cf y2fb3 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d0 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr></table>The ra<span class=\"_ _0\"></span>nge of e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>ss (\u2018ECL<span class=\"_ _5\"></span>\u2019) a<span class=\"_ _0\"></span>llowan<span class=\"_ _0\"></span>ce is as follow<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span><table class=\"s w36c h12d\" id=\"_3a63181c-09af-45c4-ac39-c8dff13fc6cd\"><tr><td></td><td></td><td class=\"t m0 x6ad h38 y32a6 ff2c fs17 fc4 sc0 ls7 ws1\">Le<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>an<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h38 y32a7 ff2c fs17 fc4 sc0 ls7 ws1\">30 to 6<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f1 h38 y32a8 ff2c fs17 fc4 sc0 ls7 ws1\">60 to 9<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f2 h38 y32a9 ff2c fs17 fc4 sc0 ls7 ws1\">Mo<span class=\"_ _0\"></span>re tha<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x726 h38 y32aa ff2c fs17 fc4 sc0 ls7 ws1\">30 da<span class=\"_ _0\"></span>ys </td><td class=\"t m0 x7f3 h38 y32ab ff2c fs17 fc4 sc0 lse0 wsdb\">days<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f4 h38 y32ac ff2c fs17 fc4 sc0 lse0 wsdb\">days<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f5 h38 y32ad ff2c fs17 fc4 sc0 ls7 ws1\">90 d<span class=\"_ _0\"></span>ays<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7f6 h38 y32ae ff2c fs17 fc4 sc0 lse8 ws1d6\">Cur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></td><td class=\"t m0 x45e h38 y32af ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h38 y32b0 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f1 h38 y32b1 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f7 h38 y32b2 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32b2 ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f8 h38 y32b3 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x6aa h38 y32b4 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f9 h38 y32b5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x66d h38 y32b6 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x790 h38 y32b7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32b7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32b8 ff2a fs7 fc0 sc0 ls11 wsb\">2024<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32b9 w36d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">% allowa<span class=\"_ _0\"></span>nce<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fa y32ba w36e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsdc wsd8\">0\u20130<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>3<span class=\"_ _1e\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fb y32ba w36f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">0.5<span class=\"_ _0\"></span>\u2013<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.5<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fc y32ba w370 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls72 ws70\">2<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fd y32ba w371 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls72 ws70\">5<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fe y32ba w372 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lseb wsf8\">7<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>\u201310<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y3158 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ff y3159 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x800 y3159 w35d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x801 y3159 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x802 y3159 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x803 y3159 w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x804 y3159 w373 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">33.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y32bb ff2c fs7 fc4 sc0 ls7 ws1\">Allo<span class=\"_ _0\"></span>wance (in<span class=\"_ _0\"></span>clusive of s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32bc w374 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">impairm<span class=\"_ _0\"></span>ents)<span class=\"_ _295\"> </span></div></td><td class=\"c n x805 y32bd w375 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x806 y32bd w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x807 y32bd w23e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x808 y32bd w61 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x809 y32bd wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x80a y32bd wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">(0.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x80b h9 y32be ff2a fs7 fc4 sc0 lsd9 wsd5\">33.0<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32bf ff2a fs7 fc0 sc0 ls11 wsb\">2023<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32c0 w36d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">% allowa<span class=\"_ _0\"></span>nce<span class=\"_ _295\"> </span></div></td><td class=\"c n x80c y32c0 w376 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c1 ws1d8\">0\u20130<span class=\"_ _5\"></span>.<span class=\"_ _3\"></span>3<span class=\"_ _1e\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80d y32c0 w377 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">0.5<span class=\"_ _1\"></span>\u2013<span class=\"_ _5\"></span>1.5<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80e y32c0 w378 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">20<span class=\"_ _1\"></span>\u201350%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80f y32c0 w379 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">50<span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span>60%<span class=\"_ _295\"> </span></div></td><td class=\"c n x810 y32c0 w37a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">7<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>\u201310<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y32c1 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x811 y32c1 w37b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x812 y32c1 w17e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x813 y32c1 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x814 y32c1 w112 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x815 y32c1 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x816 y32c1 w37c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y32c2 ff2c fs7 fc4 sc0 ls7 ws1\">Allo<span class=\"_ _0\"></span>wance (in<span class=\"_ _0\"></span>clusive of s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fb0 w374 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">impairm<span class=\"_ _0\"></span>ents)<span class=\"_ _295\"> </span></div></td><td class=\"c n x817 y2fb0 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x818 y2fb0 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x819 y2fb0 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81a y2fb0 w277 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81b y2fb0 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81c y2fb0 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x80b hb y32c3 ff2c fs7 fc4 sc0 ls72 ws70\">35.5<span class=\"_ _295\"> </span></td></tr></table>The c<span class=\"_ _0\"></span>redit r<span class=\"_ _0\"></span>isk in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s, othe<span class=\"_ _0\"></span>r financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and de<span class=\"_ _0\"></span>rivat<span class=\"_ _0\"></span>ive finan<span class=\"_ _0\"></span>cial ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s is limited b<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ause t<span class=\"_ _0\"></span>he counterp<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s with s<span class=\"_ _0\"></span>ignifi<span class=\"_ _0\"></span>cant ba<span class=\"_ _0\"></span>lances a<span class=\"_ _0\"></span>re est<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>ished inte<span class=\"_ _0\"></span>rnatio<span class=\"_ _0\"></span>nal bank<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e credi<span class=\"_ _0\"></span>t ratings are m<span class=\"_ _0\"></span>onitor<span class=\"_ _0\"></span>ed on an o<span class=\"_ _0\"></span>ngoin<span class=\"_ _0\"></span>g basis<span class=\"_ _0\"></span>. The<span class=\"_ _0\"></span>se<span class=\"_ gs34\"> </span>ba<span class=\"_ _0\"></span>lances a<span class=\"_ _0\"></span>re there<span class=\"_ _0\"></span>fore consid<span class=\"_ _0\"></span>ered to have l<span class=\"_ _0\"></span>ow credi<span class=\"_ _0\"></span>t risk on in<span class=\"_ _0\"></span>itial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion.<span class=\"_ _295\"> </span>Ca<span class=\"_ _0\"></span>sh a<span class=\"_ _0\"></span>nd c<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>h eq<span class=\"_ _0\"></span>uival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Cash and c<span class=\"_ _0\"></span>ash equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>e cas<span class=\"_ _0\"></span>h balance<span class=\"_ _0\"></span>s, ca<span class=\"_ _0\"></span>ll dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d other sh<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t-term d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h origin<span class=\"_ _0\"></span>al maturit<span class=\"_ _0\"></span>ies t<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>pic<span class=\"_ _0\"></span>ally of thr<span class=\"_ _0\"></span>ee months o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he ca<span class=\"_ _0\"></span>sh and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts di<span class=\"_ _0\"></span>sclo<span class=\"_ _0\"></span>sed i<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p balance s<span class=\"_ _0\"></span>heet a<span class=\"_ _0\"></span>nd in the Gr<span class=\"_ _0\"></span>oup ca<span class=\"_ _0\"></span>sh flow s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement in<span class=\"_ _0\"></span>clude \u00a30.8<span class=\"_ _0\"></span>m ring<span class=\"_ _0\"></span>-fenced in t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p\u2019s C<span class=\"_ _3\"></span>hinese sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, which is co<span class=\"_ _0\"></span>mmit<span class=\"_ _0\"></span>ted to c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pansi<span class=\"_ _0\"></span>on (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a33.4m) and th<span class=\"_ _0\"></span>erefore is<span class=\"_ gs34\"> </span>not availa<span class=\"_ _0\"></span>ble for g<span class=\"_ _0\"></span>eneral u<span class=\"_ _0\"></span>se by the o<span class=\"_ _0\"></span>ther ent<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s withi<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p.<span class=\"_ _295\"> </span>Other financial assets<span class=\"_ _295\"> </span>Cash inves<span class=\"_ _0\"></span>ted in ter<span class=\"_ _0\"></span>m or noti<span class=\"_ _0\"></span>ce dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ith ori<span class=\"_ _0\"></span>ginal matur<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s greater t<span class=\"_ _0\"></span>han thre<span class=\"_ _0\"></span>e months in d<span class=\"_ _0\"></span>uration d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia to be<span class=\"_ gs34\"> </span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. Accord<span class=\"_ _0\"></span>ingly, these d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d with<span class=\"_ _0\"></span>in other fi<span class=\"_ _0\"></span>nancial as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd are car<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>d at amor<span class=\"_ _1\"></span>tised cos<span class=\"_ _0\"></span>t in accordan<span class=\"_ _0\"></span>ce with I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9.<span class=\"_ _295\"> </span>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed co<span class=\"_ _0\"></span>st Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ised co<span class=\"_ _0\"></span>st cons<span class=\"_ _0\"></span>ist of l<span class=\"_ _0\"></span>oans re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Th<span class=\"_ _0\"></span>e loan re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble\u2019s initial fair va<span class=\"_ _0\"></span>lue is the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of th<span class=\"_ _0\"></span>e future repay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s, di<span class=\"_ _0\"></span>scounted u<span class=\"_ _0\"></span>sing a market rate of intere<span class=\"_ _0\"></span>st for a<span class=\"_ _0\"></span>n arm\u2019s length l<span class=\"_ _0\"></span>oan, wh<span class=\"_ _0\"></span>en the l<span class=\"_ _0\"></span>oan is gra<span class=\"_ _0\"></span>nted interes<span class=\"_ _0\"></span>t fre<span class=\"_ _0\"></span>e. As t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>ans recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e are held fo<span class=\"_ _0\"></span>r colle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion of co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>tual c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>ws, w<span class=\"_ _0\"></span>here c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent so<span class=\"_ _0\"></span>lel<span class=\"_ _0\"></span>y paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s of princi<span class=\"_ _0\"></span>pal and e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, they are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost i<span class=\"_ _0\"></span>n accordance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Both th<span class=\"_ _0\"></span>e initial d<span class=\"_ _0\"></span>iscount b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the fair valu<span class=\"_ _0\"></span>e and lo<span class=\"_ _0\"></span>an value a<span class=\"_ _0\"></span>nd the subse<span class=\"_ _0\"></span>quent unw<span class=\"_ _0\"></span>ind of th<span class=\"_ _0\"></span>e discou<span class=\"_ _0\"></span>nt are includ<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>thin finan<span class=\"_ _0\"></span>ce (cost<span class=\"_ _0\"></span>s)/<span class=\"_ _0\"></span>incom<span class=\"_ _0\"></span>e in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024, the max<span class=\"_ _0\"></span>imum ex<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sure wit<span class=\"_ _0\"></span>h a single b<span class=\"_ _0\"></span>ank for de<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s (cash and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>nd other f<span class=\"_ _0\"></span>inancial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s) was \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>5.2m (30 Septe<span class=\"_ _0\"></span>mber 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>9.8m) for the Group. A<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024, the large<span class=\"_ _0\"></span>st mar<span class=\"_ _0\"></span>k to market exp<span class=\"_ _0\"></span>osure for g<span class=\"_ _0\"></span>ains on for<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ard foreign e<span class=\"_ _0\"></span>xchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s to a single b<span class=\"_ _0\"></span>ank was \u00a3<span class=\"_ _0\"></span>3.0m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a30.9m)<span class=\"_ _3\"></span>. The a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s on d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit at th<span class=\"_ _0\"></span>e year end re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent the<span class=\"_ gs34\"> </span>Grou<span class=\"_ _0\"></span>p\u2019s maximum e<span class=\"_ _0\"></span>xpo<span class=\"_ _0\"></span>sure to cred<span class=\"_ _0\"></span>it risk on c<span class=\"_ _0\"></span>ash an<span class=\"_ _0\"></span>d dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Liquidity risk<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s obje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive in ter<span class=\"_ _0\"></span>ms of funding c<span class=\"_ _0\"></span>apa<span class=\"_ _0\"></span>cit<span class=\"_ _0\"></span>y is to ensure t<span class=\"_ _0\"></span>hat it alw<span class=\"_ _0\"></span>ays has su<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>icient s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>t-term an<span class=\"_ _0\"></span>d long<span class=\"_ _0\"></span>-ter<span class=\"_ _0\"></span>m funding av<span class=\"_ _0\"></span>ailabl<span class=\"_ _0\"></span>e, eithe<span class=\"_ _0\"></span>r in the for<span class=\"_ _0\"></span>m of the Gro<span class=\"_ _0\"></span>up\u2019s cash res<span class=\"_ _0\"></span>ources or co<span class=\"_ _0\"></span>mmit<span class=\"_ _0\"></span>ted b<span class=\"_ _0\"></span>ank faciliti<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he Gro<span class=\"_ _0\"></span>up has suf<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cient fund<span class=\"_ _0\"></span>s availabl<span class=\"_ _0\"></span>e to me<span class=\"_ _0\"></span>et it<span class=\"_ _0\"></span>s current funding re<span class=\"_ _0\"></span>quirem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s for both re<span class=\"_ _0\"></span>venue and c<span class=\"_ _0\"></span>api<span class=\"_ _0\"></span>tal e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditur<span class=\"_ _0\"></span>e. In orde<span class=\"_ _0\"></span>r to fur<span class=\"_ _0\"></span>ther ma<span class=\"_ _0\"></span>nage liq<span class=\"_ _0\"></span>uidit<span class=\"_ _0\"></span>y ri<span class=\"_ _0\"></span>sk to an accept<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e level, th<span class=\"_ _0\"></span>e Group has a bank faci<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y of \u00a360.0m (\u00a34<span class=\"_ _0\"></span>0.0m com<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted and \u00a3<span class=\"_ _0\"></span>20.0m accord<span class=\"_ _0\"></span>ion) which e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ires in O<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>ber 2027<span class=\"_ _5\"></span>. Intere<span class=\"_ _0\"></span>st is charg<span class=\"_ _0\"></span>ed at a rate of<span class=\"_ gs34\"> </span>SO<span class=\"_ _0\"></span>NI<span class=\"_ _0\"></span>A +<span class=\"_ _0\"></span>0.7<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>% to SON<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>A +<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.05% dependi<span class=\"_ _0\"></span>ng on the l<span class=\"_ _0\"></span>evel of ut<span class=\"_ _0\"></span>ilisa<span class=\"_ _0\"></span>tion. I<span class=\"_ _0\"></span>n Fe<span class=\"_ _0\"></span>bruar<span class=\"_ _0\"></span>y 2024, \u00a326.0m of th<span class=\"_ _0\"></span>e bank facili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y was draw<span class=\"_ _0\"></span>n and was fully r<span class=\"_ _0\"></span>epaid b<span class=\"_ _0\"></span>y 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024.<span class=\"_ _295\"> </span>The fac<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y conta<span class=\"_ _0\"></span>ins covenant m<span class=\"_ _0\"></span>easures t<span class=\"_ _0\"></span>hat are tes<span class=\"_ _0\"></span>ted bi<span class=\"_ _0\"></span>annually. They cons<span class=\"_ _0\"></span>ist of: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>levera<span class=\"_ _0\"></span>ge, bein<span class=\"_ _0\"></span>g the rati<span class=\"_ _0\"></span>o of Group cons<span class=\"_ _0\"></span>olid<span class=\"_ _0\"></span>ated net d<span class=\"_ _0\"></span>ebt to Gro<span class=\"_ _0\"></span>up conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d profit b<span class=\"_ _0\"></span>efore intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, ta<span class=\"_ _0\"></span>x, d<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>ciatio<span class=\"_ _0\"></span>n and amortisation; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>interes<span class=\"_ _0\"></span>t cover<span class=\"_ _3\"></span>, being t<span class=\"_ _0\"></span>he ratio of G<span class=\"_ _0\"></span>roup cons<span class=\"_ _0\"></span>olida<span class=\"_ _0\"></span>ted profi<span class=\"_ _0\"></span>t before inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>t and ta<span class=\"_ _0\"></span>x to the Gr<span class=\"_ _0\"></span>oup cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d net intere<span class=\"_ _0\"></span>st.<span class=\"_ _295\"> </span>In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n to the U<span class=\"_ _0\"></span>K bank facilit<span class=\"_ _0\"></span>y, the Group ha<span class=\"_ _0\"></span>s an RM<span class=\"_ _0\"></span>B loa<span class=\"_ _0\"></span>n facilit<span class=\"_ _0\"></span>y in V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>, det<span class=\"_ _0\"></span>ails of whi<span class=\"_ _0\"></span>ch are inclu<span class=\"_ _0\"></span>ded in n<span class=\"_ _0\"></span>ote 1<span class=\"_ _3\"></span>5.<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024, the Group ha<span class=\"_ _0\"></span>d a cash a<span class=\"_ _0\"></span>nd cas<span class=\"_ _0\"></span>h equi<span class=\"_ _0\"></span>valent<span class=\"_ _0\"></span>s bal<span class=\"_ _0\"></span>ance of \u00a329.3m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a333.4m). The Grou<span class=\"_ _0\"></span>p had no cash h<span class=\"_ _0\"></span>eld on 95<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ay notice d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit accou<span class=\"_ _0\"></span>nts (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a3<span class=\"_ _3\"></span>0.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>. The m<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>imum de<span class=\"_ _0\"></span>posi<span class=\"_ _0\"></span>t leng<span class=\"_ _0\"></span>th utilis<span class=\"_ _0\"></span>ed by th<span class=\"_ _0\"></span>e Group w<span class=\"_ _0\"></span>hen c<span class=\"_ _0\"></span>ash was inves<span class=\"_ _0\"></span>ted b<span class=\"_ _0\"></span>oth durin<span class=\"_ _0\"></span>g the year e<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 and up to the date of this r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t was 95 day<span class=\"_ _0\"></span>s (F<span class=\"_ _0\"></span>Y 2023: 95 days).<span class=\"_ _295\"> </span>Financial<span class=\"_ _3\"></span> assets held at amortised cost<span class=\"_ _295\"> </span>The l<span class=\"_ _0\"></span>oans re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble grante<span class=\"_ _0\"></span>d in the cu<span class=\"_ _0\"></span>rrent and p<span class=\"_ _0\"></span>revio<span class=\"_ _0\"></span>us year are s<span class=\"_ _0\"></span>ecure<span class=\"_ _0\"></span>d and no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>intere<span class=\"_ _0\"></span>st b<span class=\"_ _0\"></span>earing w<span class=\"_ _0\"></span>ith an a<span class=\"_ _0\"></span>gree<span class=\"_ _0\"></span>d term of 1<span class=\"_ _3\"></span>2 year<span class=\"_ _0\"></span>s, wit<span class=\"_ _0\"></span>h repay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s comm<span class=\"_ _0\"></span>encing f<span class=\"_ _0\"></span>rom F<span class=\"_ _0\"></span>Y 2029. The lo<span class=\"_ _0\"></span>ans rece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>le have be<span class=\"_ _0\"></span>en dis<span class=\"_ _0\"></span>counted to pr<span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>nt value, wit<span class=\"_ _0\"></span>h this dis<span class=\"_ _0\"></span>count charg<span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>finance co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment, m<span class=\"_ _0\"></span>atching again<span class=\"_ _0\"></span>st wh<span class=\"_ _0\"></span>ere the inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>t is bein<span class=\"_ _0\"></span>g unwound ove<span class=\"_ _0\"></span>r the ter<span class=\"_ _0\"></span>m of the lo<span class=\"_ _0\"></span>an.<span class=\"_ _295\"> </span>The c<span class=\"_ _0\"></span>redit r<span class=\"_ _0\"></span>isk in relat<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e loans re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble is d<span class=\"_ _0\"></span>eem<span class=\"_ _0\"></span>ed to b<span class=\"_ _0\"></span>e low af<span class=\"_ _0\"></span>ter cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e risk of d<span class=\"_ _0\"></span>efault; th<span class=\"_ _0\"></span>e deb<span class=\"_ _0\"></span>tor is consid<span class=\"_ _0\"></span>ered to<span class=\"_ gs34\"> </span>have cap<span class=\"_ _0\"></span>acit<span class=\"_ _0\"></span>y to me<span class=\"_ _0\"></span>et the co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>tual c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns per t<span class=\"_ _0\"></span>he contrac<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span>Price risk<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s produc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s cont<span class=\"_ _0\"></span>ain a numb<span class=\"_ _0\"></span>er of key raw material<span class=\"_ _0\"></span>s and it<span class=\"_ _0\"></span>s op<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>ons requi<span class=\"_ _0\"></span>re energ<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, nota<span class=\"_ _0\"></span>bly el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>icit<span class=\"_ _0\"></span>y and na<span class=\"_ _0\"></span>tural gas<span class=\"_ _0\"></span>. Any increas<span class=\"_ _0\"></span>e or vo<span class=\"_ _0\"></span>latilit<span class=\"_ _0\"></span>y in pr<span class=\"_ _0\"></span>ices an<span class=\"_ _0\"></span>d any signif<span class=\"_ _0\"></span>icant d<span class=\"_ _0\"></span>ecre<span class=\"_ _0\"></span>ase in t<span class=\"_ _0\"></span>he availab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of raw mater<span class=\"_ _0\"></span>ials or en<span class=\"_ _0\"></span>ergy co<span class=\"_ _0\"></span>uld af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t the G<span class=\"_ _0\"></span>roup\u2019s result<span class=\"_ _0\"></span>s. Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex s<span class=\"_ _0\"></span>trive<span class=\"_ _0\"></span>s to obt<span class=\"_ _0\"></span>ain the b<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t price<span class=\"_ _0\"></span>s and use<span class=\"_ _0\"></span>s contrac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>l means to b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it whe<span class=\"_ _0\"></span>re appro<span class=\"_ _0\"></span>priate a<span class=\"_ _0\"></span>nd po<span class=\"_ _0\"></span>ssib<span class=\"_ _0\"></span>le. The G<span class=\"_ _0\"></span>roup has a sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant deg<span class=\"_ _0\"></span>ree of influ<span class=\"_ _0\"></span>ence over i<span class=\"_ _0\"></span>ts su<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>y chain whi<span class=\"_ _0\"></span>ch enabl<span class=\"_ _0\"></span>es it to ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivel<span class=\"_ _0\"></span>y manage t<span class=\"_ _0\"></span>he risk in t<span class=\"_ _0\"></span>his area.<span class=\"_ _295\"> </span>Int<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t rate ri<span class=\"_ _0\"></span>sk<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has an e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to intere<span class=\"_ _0\"></span>st rate ri<span class=\"_ _0\"></span>sk only o<span class=\"_ _0\"></span>n it<span class=\"_ _0\"></span>s bor<span class=\"_ _0\"></span>rowing<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re at varia<span class=\"_ _0\"></span>ble rate<span class=\"_ _0\"></span>s of interes<span class=\"_ _0\"></span>t. Th<span class=\"_ _0\"></span>e loan<span class=\"_ _0\"></span>s from HSBC, referr<span class=\"_ _0\"></span>ed to in note 1<span class=\"_ _3\"></span>5, and the revo<span class=\"_ _0\"></span>lving c<span class=\"_ _0\"></span>redit faci<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, are at varia<span class=\"_ _0\"></span>ble rate<span class=\"_ _0\"></span>s of interes<span class=\"_ _0\"></span>t. Th<span class=\"_ _0\"></span>e group d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not manag<span class=\"_ _0\"></span>e this ri<span class=\"_ _0\"></span>sk throug<span class=\"_ _0\"></span>h the us<span class=\"_ _0\"></span>e of financia<span class=\"_ _0\"></span>l deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ves. T<span class=\"_ _0\"></span>he imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of a 100 bps in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>e in the intere<span class=\"_ _0\"></span>st rate cha<span class=\"_ _0\"></span>rged o<span class=\"_ _0\"></span>n the HSB<span class=\"_ _0\"></span>C loan w<span class=\"_ _0\"></span>ould red<span class=\"_ _0\"></span>uce profi<span class=\"_ _0\"></span>t in F<span class=\"_ _0\"></span>Y 2024 by \u00a30.3m (F<span class=\"_ _0\"></span>Y 2023: \u00a30.2m<span class=\"_ _3\"></span>). The imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of a 100 bps inc<span class=\"_ _0\"></span>reas<span class=\"_ _0\"></span>e in the intere<span class=\"_ _0\"></span>st rate char<span class=\"_ _0\"></span>ged o<span class=\"_ _0\"></span>n the revo<span class=\"_ _0\"></span>lvin<span class=\"_ _0\"></span>g credit fa<span class=\"_ _0\"></span>cilit<span class=\"_ _0\"></span>y woul<span class=\"_ _0\"></span>d reduce p<span class=\"_ _0\"></span>rofit in<span class=\"_ gs34\"> </span>F<span class=\"_ _0\"></span>Y 2024 by \u00a30.<span class=\"_ _1e\"></span>1m (FY 2023: nil).<span class=\"_ _295\"> </span>Capital manageme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup de<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>s the ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al that it ma<span class=\"_ _0\"></span>nage<span class=\"_ _0\"></span>s as the Gro<span class=\"_ _0\"></span>up\u2019s total equit<span class=\"_ _0\"></span>y. The Gro<span class=\"_ _0\"></span>up\u2019s polic<span class=\"_ _0\"></span>y for mana<span class=\"_ _0\"></span>ging ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al is to mainta<span class=\"_ _0\"></span>in a stro<span class=\"_ _0\"></span>ng balance s<span class=\"_ _0\"></span>heet w<span class=\"_ _0\"></span>ith t<span class=\"_ _0\"></span>he obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve of mainta<span class=\"_ _0\"></span>ining cus<span class=\"_ _0\"></span>tomer, supplier and i<span class=\"_ _0\"></span>nvesto<span class=\"_ _0\"></span>r confid<span class=\"_ _0\"></span>ence in the b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss and to en<span class=\"_ _0\"></span>sure that the G<span class=\"_ _0\"></span>roup has suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent res<span class=\"_ _0\"></span>ources to b<span class=\"_ _0\"></span>e abl<span class=\"_ _0\"></span>e to invest in fu<span class=\"_ _0\"></span>ture dev<span class=\"_ _0\"></span>elop<span class=\"_ _0\"></span>ment and g<span class=\"_ _0\"></span>row<span class=\"_ _0\"></span>th of t<span class=\"_ _0\"></span>he busine<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Share buy<span class=\"_ _0\"></span>bac<span class=\"_ _0\"></span>ks a<span class=\"_ _0\"></span>re now inclu<span class=\"_ _0\"></span>ded a<span class=\"_ _0\"></span>s an opti<span class=\"_ _0\"></span>on for futur<span class=\"_ _0\"></span>e shareho<span class=\"_ _0\"></span>lde<span class=\"_ _0\"></span>r returns<span class=\"_ _0\"></span>, along<span class=\"_ _0\"></span>side s<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>ial div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ds, w<span class=\"_ _0\"></span>ithin our c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ation poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. T<span class=\"_ _3\"></span>o ensure the Bo<span class=\"_ _0\"></span>ard has th<span class=\"_ _0\"></span>e nece<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y fl<span class=\"_ _0\"></span>exib<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y, there is a reso<span class=\"_ _0\"></span>luti<span class=\"_ _0\"></span>on prop<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>ed at ea<span class=\"_ _0\"></span>ch AGM to autho<span class=\"_ _0\"></span>rise t<span class=\"_ _0\"></span>he Company to make one or mor<span class=\"_ _0\"></span>e market purchas<span class=\"_ _0\"></span>es of it<span class=\"_ _0\"></span>s ord<span class=\"_ _0\"></span>inar<span class=\"_ _0\"></span>y share<span class=\"_ _0\"></span>s up to a max<span class=\"_ _0\"></span>imum numb<span class=\"_ _0\"></span>er of shar<span class=\"_ _0\"></span>es equa<span class=\"_ _0\"></span>l to 1<span class=\"_ _3\"></span>0% of its is<span class=\"_ _0\"></span>sued o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>hare cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l as at<span class=\"_ gs34\"> </span>the date of t<span class=\"_ _0\"></span>he N<span class=\"_ _0\"></span>otice of A<span class=\"_ _0\"></span>nnual Ge<span class=\"_ _0\"></span>neral M<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>ing.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s capit<span class=\"_ _0\"></span>al and e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y rati<span class=\"_ _0\"></span>o is as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span><table class=\"s w1ba h12e\" id=\"_cb18d457-9bbb-42d7-9be0-b78626acdd09\"><tr><td></td><td class=\"t m0 x1fe h2b y32c4 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32c4 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y32c5 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x201 h2b y32c5 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32c5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fae w37d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsda wsd6\">To<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n x81d y2faf w19d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsaf wsa9\">4<span class=\"_ _0\"></span>61<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x81e y2fae w37e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w37f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsda wsd6\">To<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x81f y2fb1 wb1 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">592<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x820 y2fb0 wb2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls24 ws20\">6<span class=\"_ _0\"></span>26.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w380 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y rati<span class=\"_ _0\"></span>o<span class=\"_ _295\"> </span></div></td><td class=\"c n x821 y2fb3 w1c5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls24 ws20\">78%<span class=\"_ _295\"> </span></div></td><td class=\"c n x822 y2fb2 w381 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">8<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td></tr></table>Financia<span class=\"_ _0\"></span>l instrum<span class=\"_ _0\"></span>ents<span class=\"_ _295\"> </span>Sum<span class=\"_ _0\"></span>mar<span class=\"_ _1\"></span>y of cate<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>s of fin<span class=\"_ _0\"></span>anci<span class=\"_ _0\"></span>al as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w382 h12f\" id=\"_dec119df-b8a3-4d47-8d0d-6f9f47d3e9ca\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x7f7 h38 y32c6 ff2c fs17 fc4 sc0 ls93 ws8f\">Carrying amount and fair<span class=\"_ _3\"></span><span class=\"_ gs3a8\"> </span>value</td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x823 h2b y32c7 ff2a fs17 fc4 sc0 lsdf ws4\"> 2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32c7 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y32c8 w383 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></div></td><td class=\"c n x824 y32c8 w384 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></div></td><td class=\"c n x825 y32c8 w385 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">Cl<span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>ifi<span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>ion u<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>S 9</div></td><td class=\"t m0 x826 h2b y32c9 ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32c9 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32ca ff2a fs7 fc0 sc0 ls23 ws1f\">Financial assets<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32cb w386 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">For<span class=\"_ _1\"></span>ward exchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r hedg<span class=\"_ _0\"></span>ing (deriva<span class=\"_ _0\"></span>tive ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x827 y32cb w387 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value \u2013<span class=\"_ _295\"> </span></div></td><td class=\"c n x828 y32cc w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x829 y32cb wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x795 hb y32cd ff2c fs7 fc4 sc0 ls1d ws18\">hedging instrument<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32ce w388 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Unquote<span class=\"_ _0\"></span>d invest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x82a y32ce w47 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _295\"> </span></div></td><td class=\"c n x82b y32ce w389 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls90 ws8b\">FV<span class=\"_ _0\"></span>TPL<span class=\"_ _295\"> </span></div></td><td class=\"c n x82c y32cf w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x82d y32ce w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d0 w37 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fair value<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x82e y32d0 w38a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls90 ws8b\">FV<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>PL<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y32d1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x82f y32d0 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d2 w38b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x830 y32d2 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x32b y32d3 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ec y32d2 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d4 wa0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x831 y32d4 w38d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _295\"> </span></div></td><td class=\"c n x832 y32d4 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x833 y32d5 w1a4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">34.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x834 y32d4 w38e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3103 waa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Cash and c<span class=\"_ _0\"></span>ash equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x835 y3103 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x836 y3104 w327 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">29.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x837 y3103 w54 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 h9 y32d6 ff2a fs7 fc0 sc0 ls1d ws18\">Financial liab<span class=\"_ _0\"></span>ilities<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y320e w386 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">For<span class=\"_ _1\"></span>ward exchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r hedg<span class=\"_ _0\"></span>ing (deriva<span class=\"_ _0\"></span>tive ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x827 y320e w387 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value \u2013<span class=\"_ _295\"> </span></div></td><td class=\"c n x215 y32d7 w34 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x838 y320e w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x795 hb y32d8 ff2c fs7 fc4 sc0 ls1d ws18\">hedging instrument<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32d9 w38f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Borr<span class=\"_ _0\"></span>owings \u2013 d<span class=\"_ _0\"></span>ue wi<span class=\"_ _0\"></span>thin one ye<span class=\"_ _0\"></span>ar<span class=\"_ _295\"> </span></div></td><td class=\"c n x839 y32d9 w150 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">15<span class=\"_ _295\"> </span></div></td><td class=\"c n x83a y32d9 w390 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amor<span class=\"_ _0\"></span>tised c<span class=\"_ _3\"></span>ost<span class=\"_ _295\"> </span></div></td><td class=\"c n x83b y32da wc4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x83c y32d9 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32db w391 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Borr<span class=\"_ _0\"></span>owings \u2013 d<span class=\"_ _0\"></span>ue af<span class=\"_ _0\"></span>ter on<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x83d y32db w392 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">15<span class=\"_ _295\"> </span></div></td><td class=\"c n x830 y32db w390 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amor<span class=\"_ _0\"></span>tised c<span class=\"_ _3\"></span>ost<span class=\"_ _295\"> </span></div></td><td class=\"c n x83e y32dc w393 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(<span class=\"_ _0\"></span>32<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x83f y32db w394 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(34<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 wc9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les<span class=\"_ _295\"> </span></div></td><td class=\"c n x840 y2fb2 w395 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _295\"> </span></div></td><td class=\"c n x841 y2fb2 w396 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x842 y2fb3 w397 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x843 y2fb2 w398 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>3<span class=\"_ _b0\"></span>4<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr></table>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fa<span class=\"_ _0\"></span>ir valu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Fair value is de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed using t<span class=\"_ _0\"></span>he fair value hi<span class=\"_ _0\"></span>erarchy whi<span class=\"_ _0\"></span>ch takes into accou<span class=\"_ _0\"></span>nt the availa<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of inpu<span class=\"_ _0\"></span>t data into t<span class=\"_ _0\"></span>he fair value c<span class=\"_ _0\"></span>alcula<span class=\"_ _0\"></span>tion, with l<span class=\"_ _0\"></span>evels g<span class=\"_ _0\"></span>oing fro<span class=\"_ _0\"></span>m Leve<span class=\"_ _0\"></span>l 1 (quoted market pri<span class=\"_ _0\"></span>ces availa<span class=\"_ _0\"></span>ble) through to L<span class=\"_ _0\"></span>evel 3 (unobs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>ble inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s) with mo<span class=\"_ _0\"></span>re assum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns inherent in the fair valu<span class=\"_ _0\"></span>e calc<span class=\"_ _0\"></span>ulatio<span class=\"_ _0\"></span>n of Leve<span class=\"_ _0\"></span>l 3 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>here o<span class=\"_ _0\"></span>bser<span class=\"_ _1\"></span>vable input<span class=\"_ _0\"></span>s are n<span class=\"_ _0\"></span>ot availabl<span class=\"_ _0\"></span>e then a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r valuati<span class=\"_ _0\"></span>on techni<span class=\"_ _0\"></span>que is us<span class=\"_ _0\"></span>ed, such as<span class=\"_ gs34\"> </span>an incom<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>roach o<span class=\"_ _0\"></span>r market app<span class=\"_ _0\"></span>roach.<span class=\"_ _295\"> </span>All fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d liabilit<span class=\"_ _0\"></span>ies m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 2 w<span class=\"_ _0\"></span>ithin th<span class=\"_ _0\"></span>e fair value hi<span class=\"_ _0\"></span>erarchy<span class=\"_ _3\"></span>, with t<span class=\"_ _0\"></span>he exce<span class=\"_ _0\"></span>ption of invest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in unq<span class=\"_ _0\"></span>uoted com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s and oth<span class=\"_ _0\"></span>er financ<span class=\"_ _0\"></span>ial ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at fair value w<span class=\"_ _0\"></span>hich are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 3. Se<span class=\"_ _0\"></span>e note 1<span class=\"_ _5\"></span>1 for fur<span class=\"_ _1\"></span>ther det<span class=\"_ _0\"></span>ails. T<span class=\"_ _0\"></span>he matu<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y profil<span class=\"_ _0\"></span>es of th<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ve instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s in d<span class=\"_ _0\"></span>esigna<span class=\"_ _0\"></span>ted hed<span class=\"_ _0\"></span>ge accou<span class=\"_ _0\"></span>nting relat<span class=\"_ _0\"></span>ionshi<span class=\"_ _0\"></span>ps and tra<span class=\"_ _0\"></span>de rece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>les are g<span class=\"_ _0\"></span>iven on<span class=\"_ gs34\"> </span>pag<span class=\"_ _0\"></span>es 1<span class=\"_ _3\"></span>77 and 1<span class=\"_ _3\"></span>78 respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tivel<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. Informa<span class=\"_ _0\"></span>tion o<span class=\"_ _0\"></span>n the matur<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y of the f<span class=\"_ _0\"></span>inancial lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es is inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d both w<span class=\"_ _0\"></span>ithin this n<span class=\"_ _0\"></span>ote and w<span class=\"_ _0\"></span>ithin note 1<span class=\"_ _3\"></span>5. For trad<span class=\"_ _0\"></span>e and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les th<span class=\"_ _0\"></span>ere are no a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s due a<span class=\"_ _0\"></span>fte<span class=\"_ _0\"></span>r one year, the majori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y falling due in 3<span class=\"_ _0\"></span>0 days o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s. A<span class=\"_ _0\"></span>ll fair value measurem<span class=\"_ _0\"></span>ents a<span class=\"_ _0\"></span>re recurring.<span class=\"_ _295\"> </span>Rec<span class=\"_ _0\"></span>onc<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on of m<span class=\"_ _0\"></span>oveme<span class=\"_ _0\"></span>nt in n<span class=\"_ _0\"></span>et (de<span class=\"_ _0\"></span>bt<span class=\"_ _0\"></span>)/fun<span class=\"_ _0\"></span>ds<span class=\"_ _295\"> </span>Net (de<span class=\"_ _0\"></span>bt)<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>funds cons<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>s of ca<span class=\"_ _0\"></span>sh and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts to<span class=\"_ _0\"></span>get<span class=\"_ _0\"></span>her wi<span class=\"_ _0\"></span>th othe<span class=\"_ _0\"></span>r financial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s (within c<span class=\"_ _0\"></span>urrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s), long<span class=\"_ _0\"></span>-term a<span class=\"_ _0\"></span>nd shor<span class=\"_ _0\"></span>t-ter<span class=\"_ _0\"></span>m loans a<span class=\"_ _0\"></span>nd finance l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><table class=\"s w399 h130\" id=\"_0fe4584a-144f-4201-b827-88f94dbbde89\"><tr><td></td><td></td><td class=\"t m0 x844 h38 y32dd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at </td><td></td><td class=\"t m0 x6d3 h38 y32de ff2c fs17 fc4 sc0 ls93 ws8f\">Exchange and </td><td class=\"t m0 x845 h2b y32df ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t </td></tr><tr><td></td><td></td><td class=\"t m0 x846 h38 y32e0 ff2c fs17 fc4 sc0 ls7 ws1\">1 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x847 h38 y32e1 ff2c fs17 fc4 sc0 lse2 wsdd\">other non-cash </td><td class=\"t m0 x848 h2b y32e2 ff2a fs17 fc4 sc0 ls153 wsf7\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x222 h38 y32e3 ff2c fs17 fc4 sc0 lse3 wsde\"> 2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x849 h38 y32e3 ff2c fs17 fc4 sc0 ls7 ws1\">Cash fl<span class=\"_ _0\"></span>ow<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y32e4 ff2c fs17 fc4 sc0 lse2 wsdd\">movements</td><td class=\"t m0 x84a h2b y32e5 ff2a fs17 fc4 sc0 lsdf ws4\"> 2024<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x84b h38 y32e6 ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x617 h38 y32e7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b4 h38 y32e7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b5 h38 y32e8 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h2b y32e9 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30de w39a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">Cash and cash equivalents<span class=\"_ _295\"> </span></div></td><td class=\"c n x84c y30de w90 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x84d y30de wac hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x84e y30de w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(3.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x84f y30de w276 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(0.<span class=\"_ _0\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x850 y30df wab hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">29.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 wa8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other financial assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x851 y2fc9 wa9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x852 y2fc9 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x853 y2fc9 w45 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x854 y2fc9 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x281 y2fc8 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 wbb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">Borrowings<span class=\"_ _295\"> </span></div></td><td class=\"c n x855 y3162 w39b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">1<span class=\"_ _3\"></span>5, 1<span class=\"_ _5\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x856 y3162 w311 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x857 y3162 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x858 y3162 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x859 y3163 w39c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w39d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Leas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x85a y3127 w39e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _295\"> </span></div></td><td class=\"c n x85b y3127 w39f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(1<span class=\"_ _5\"></span>0.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x85c y3127 w220 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x85d y3127 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x85e y3128 w1b2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3a0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Net d<span class=\"_ _0\"></span>ebt<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x85f y2fb2 w3a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(16<span class=\"_ _0\"></span>.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x860 y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x861 y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x862 y2fb3 w22 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr></table><table class=\"s w3a2 h131\" id=\"_4d593c9e-adc5-4872-9596-560ea9a6a97a\"><tr><td></td><td></td><td class=\"t m0 x844 h38 y32ea ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at </td><td></td><td class=\"t m0 x6d3 h38 y32eb ff2c fs17 fc4 sc0 ls93 ws8f\">Exchange and </td><td class=\"t m0 x225 h38 y32ec ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at </td></tr><tr><td></td><td></td><td class=\"t m0 x846 h38 y32ed ff2c fs17 fc4 sc0 ls7 ws1\">1 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x847 h38 y32ee ff2c fs17 fc4 sc0 lse2 wsdd\">other non-cash </td><td class=\"t m0 x863 h38 y32ef ff2c fs17 fc4 sc0 lse2 wsdd\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x222 h38 y32f0 ff2c fs17 fc4 sc0 lse3 wsde\"> 2022<span class=\"_ _295\"> </span></td><td class=\"t m0 x849 h38 y32f0 ff2c fs17 fc4 sc0 ls7 ws1\">Cash fl<span class=\"_ _0\"></span>ow<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y32f1 ff2c fs17 fc4 sc0 lse2 wsdd\">movements</td><td class=\"t m0 x845 h38 y32f2 ff2c fs17 fc4 sc0 lse3 wsde\"> 2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x84b h38 y32f3 ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x617 h38 y32f4 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b4 h38 y32f4 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b5 h38 y32f5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y32f6 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y32f7 w39a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">Cash and cash equivalents<span class=\"_ _295\"> </span></div></td><td class=\"c n x84c y32f7 w90 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x84d y32f7 w262 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x864 y32f7 w3a3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls159 ws169\">(24<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x865 y32f7 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x690 y32f7 wac hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32f8 wa8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other financial assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x851 y32f8 wa9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x866 y32f8 w1b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x867 y32f8 w3a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(10.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x868 y32f8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x869 y32f8 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32f9 wbb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">Borrowings<span class=\"_ _295\"> </span></div></td><td class=\"c n x86a y32f9 w39b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">1<span class=\"_ _3\"></span>5, 1<span class=\"_ _5\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x86b y32f9 w3a5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2<span class=\"_ _0\"></span>2.5<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x86c y32f9 w3a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(18<span class=\"_ _1\"></span>.9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x86d y32f9 w107 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x86e y32f9 w23 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32fa w39d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Leas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x85a y32fa w39e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _295\"> </span></div></td><td class=\"c n x86f y32fa w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(9.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x870 y32fa w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">2<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x871 y32fa wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(3.0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x872 y32fa w3a7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32fb w3a8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net funds<span class=\"_ _0\"></span>/(debt)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x873 y32fb w262 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x874 y32fb w3a9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>51.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x875 y32fb w3aa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x876 y32fb w3a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(16<span class=\"_ _1\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr></table>Company<span class=\"_ _295\"> </span>The o<span class=\"_ _0\"></span>nly re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les of t<span class=\"_ _0\"></span>he Company are am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s owed by su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e are c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>t subse<span class=\"_ _0\"></span>quent to<span class=\"_ gs34\"> </span>initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion.<span class=\"_ _295\"> </span>The fu<span class=\"_ _0\"></span>ture ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted cred<span class=\"_ _0\"></span>it los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s on amo<span class=\"_ _0\"></span>unts o<span class=\"_ _0\"></span>wed by sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y u<span class=\"_ _0\"></span>nder<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>akin<span class=\"_ _0\"></span>gs are consid<span class=\"_ _0\"></span>ered to b<span class=\"_ _0\"></span>e immater<span class=\"_ _0\"></span>ial and th<span class=\"_ _0\"></span>erefore n<span class=\"_ _0\"></span>o exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>ses have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>The Comp<span class=\"_ _0\"></span>any has issu<span class=\"_ _0\"></span>ed finan<span class=\"_ _0\"></span>cial guarante<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s to guara<span class=\"_ _0\"></span>ntee the in<span class=\"_ _0\"></span>debte<span class=\"_ _0\"></span>dne<span class=\"_ _0\"></span>ss of oth<span class=\"_ _0\"></span>er compa<span class=\"_ _0\"></span>nies w<span class=\"_ _0\"></span>ithin it<span class=\"_ _0\"></span>s Gro<span class=\"_ _0\"></span>up as foll<span class=\"_ _0\"></span>ows: <span class=\"_ _d\"></span><span class=\"ff2e\">u</span> <span class=\"_ _d2\"></span>in favou<span class=\"_ _0\"></span>r of Barclay<span class=\"_ _0\"></span>s Bank P<span class=\"_ _0\"></span>LC (\u2018Barclay<span class=\"_ _0\"></span>s\u2019) to cover any lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es due to B<span class=\"_ _0\"></span>arclays by t<span class=\"_ _0\"></span>he Company and it<span class=\"_ _0\"></span>s fell<span class=\"_ _0\"></span>ow UK sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies up<span class=\"_ gs34\"> </span>to<span class=\"_ gs34\"> </span>a<span class=\"_ gs34\"> </span>max<span class=\"_ _0\"></span>imum valu<span class=\"_ _0\"></span>e of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>m; and <span class=\"_ _d\"></span><span class=\"ff2e\">u</span> <span class=\"_ _d2\"></span>in favou<span class=\"_ _0\"></span>r of HSBC Ban<span class=\"_ _0\"></span>k (C<span class=\"_ _3\"></span>hina) C<span class=\"_ _3\"></span>ompa<span class=\"_ _0\"></span>ny Ltd (\u2018HSBC\u2019) to cover the RM<span class=\"_ _0\"></span>B lo<span class=\"_ _0\"></span>an faciliti<span class=\"_ _0\"></span>es due to H<span class=\"_ _0\"></span>SBC by V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L (se<span class=\"_ _0\"></span>e note 1<span class=\"_ _3\"></span>5).<span class=\"_ _295\"> </span>The p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of de<span class=\"_ _0\"></span>fault is consid<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>d remote and t<span class=\"_ _0\"></span>herefo<span class=\"_ _0\"></span>re the es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d financi<span class=\"_ _0\"></span>al ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of is<span class=\"_ _0\"></span>suing is \u00a3nil (F<span class=\"_ _0\"></span>Y 2023: \u00a3nil). The fair va<span class=\"_ _0\"></span>lue of<span class=\"_ gs34\"> </span>the is<span class=\"_ _0\"></span>sued f<span class=\"_ _0\"></span>inancial gu<span class=\"_ _0\"></span>arantee cont<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s is dee<span class=\"_ _0\"></span>med to b<span class=\"_ _0\"></span>e immater<span class=\"_ _0\"></span>ial.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFinancialRiskManagementExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-586": {
   "value": "Derivative financial instru<span class=\"_ _0\"></span>ments and he<span class=\"_ _0\"></span>dging act<span class=\"_ _0\"></span>ivities<span class=\"_ _295\"> </span>Deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ve financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s are pr<span class=\"_ _0\"></span>imaril<span class=\"_ _0\"></span>y used b<span class=\"_ _0\"></span>y the Grou<span class=\"_ _0\"></span>p to manage i<span class=\"_ _0\"></span>ts e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to chang<span class=\"_ _0\"></span>es in fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge rate<span class=\"_ _0\"></span>s relating to ove<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span> sal<span class=\"_ _0\"></span>es and pu<span class=\"_ _0\"></span>rchase<span class=\"_ _0\"></span>s. In a<span class=\"_ _0\"></span>ccordance w<span class=\"_ _0\"></span>ith it<span class=\"_ _0\"></span>s tre<span class=\"_ _0\"></span>asur<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>olic<span class=\"_ _0\"></span>y, the Group do<span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ot hold o<span class=\"_ _0\"></span>r issu<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s for tra<span class=\"_ _0\"></span>ding pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s a prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of it<span class=\"_ _0\"></span>s net fore<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>st s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, purchas<span class=\"_ _0\"></span>es and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s whic<span class=\"_ _0\"></span>h are den<span class=\"_ _0\"></span>ominate<span class=\"_ _0\"></span>d in a foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y (cas<span class=\"_ _0\"></span>h flow hed<span class=\"_ _0\"></span>ge) using for<span class=\"_ _0\"></span>ward e<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard is res<span class=\"_ _0\"></span>ponsi<span class=\"_ _0\"></span>ble for s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y whi<span class=\"_ _0\"></span>ch is det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d overl<span class=\"_ _0\"></span>eaf. The po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y is<span class=\"_ gs34\"> </span>revi<span class=\"_ _0\"></span>ewed an<span class=\"_ _0\"></span>d appro<span class=\"_ _0\"></span>ved annuall<span class=\"_ _0\"></span>y by the B<span class=\"_ _0\"></span>oard. H<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing is onl<span class=\"_ _0\"></span>y appli<span class=\"_ _0\"></span>ed for th<span class=\"_ _0\"></span>e mos<span class=\"_ _0\"></span>t signif<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>nt currenc<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re revi<span class=\"_ _0\"></span>ewed annually a<span class=\"_ _0\"></span>longs<span class=\"_ _0\"></span>ide th<span class=\"_ _0\"></span>e poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024 the currenci<span class=\"_ _0\"></span>es he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d were US D<span class=\"_ _0\"></span>ollar an<span class=\"_ _0\"></span>d Euro (F<span class=\"_ _0\"></span>Y 2023: US Dollar an<span class=\"_ _0\"></span>d Euro)<span class=\"_ _3\"></span>. At the incept<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the Grou<span class=\"_ _0\"></span>p docu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s the re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rument<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d hedg<span class=\"_ _0\"></span>ed ite<span class=\"_ _0\"></span>ms includi<span class=\"_ _0\"></span>ng whet<span class=\"_ _0\"></span>her or n<span class=\"_ _0\"></span>ot a net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on is b<span class=\"_ _0\"></span>eing he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d. A conclusi<span class=\"_ _0\"></span>on is rea<span class=\"_ _0\"></span>ched a<span class=\"_ _0\"></span>s to whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion q<span class=\"_ _0\"></span>ualifi<span class=\"_ _0\"></span>es as a c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>w hedg<span class=\"_ _0\"></span>e. Det<span class=\"_ _0\"></span>ails on h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n are show<span class=\"_ _0\"></span>n bel<span class=\"_ _0\"></span>ow.<span class=\"_ _295\"> </span>Ca<span class=\"_ _0\"></span>sh fl<span class=\"_ _0\"></span>ow he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9 B.6.6<span class=\"_ _0\"></span>.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>, the Group d<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>gnates ove<span class=\"_ _0\"></span>rall net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>ons as he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>ed items w<span class=\"_ _0\"></span>hen: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s are manag<span class=\"_ _0\"></span>ed as ne<span class=\"_ _0\"></span>t posi<span class=\"_ _0\"></span>tions fo<span class=\"_ _0\"></span>r risk mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s are for forei<span class=\"_ _0\"></span>gn curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y risk<span class=\"_ _0\"></span>s; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the init<span class=\"_ _0\"></span>ial hed<span class=\"_ _0\"></span>ge d<span class=\"_ _0\"></span>esignat<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n set ou<span class=\"_ _0\"></span>t how th<span class=\"_ _0\"></span>e items wi<span class=\"_ _0\"></span>thin the n<span class=\"_ _0\"></span>et po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n will af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt. The G<span class=\"_ _0\"></span>roup als<span class=\"_ _0\"></span>o do<span class=\"_ _0\"></span>cument<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt, bot<span class=\"_ _0\"></span>h at hed<span class=\"_ _0\"></span>ge ince<span class=\"_ _0\"></span>ption a<span class=\"_ _0\"></span>nd on an on<span class=\"_ _0\"></span>goin<span class=\"_ _0\"></span>g basis, o<span class=\"_ _0\"></span>f whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>es that are us<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ging trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve in of<span class=\"_ _0\"></span>fs<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting chang<span class=\"_ _0\"></span>es in c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows of h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed item<span class=\"_ _0\"></span>s. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re initiall<span class=\"_ _0\"></span>y reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d at fair value, wi<span class=\"_ _0\"></span>th mos<span class=\"_ _0\"></span>t havin<span class=\"_ _0\"></span>g maturit<span class=\"_ _0\"></span>ies of l<span class=\"_ _0\"></span>ess t<span class=\"_ _0\"></span>han one ye<span class=\"_ _0\"></span>ar af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _0\"></span> Whe<span class=\"_ _0\"></span>re a der<span class=\"_ _0\"></span>ivati<span class=\"_ _0\"></span>ve financi<span class=\"_ _0\"></span>al inst<span class=\"_ _0\"></span>rument i<span class=\"_ _0\"></span>s desi<span class=\"_ _0\"></span>gnated as a h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e of the var<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s of a recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et or lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, or a highly p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>ble fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion o<span class=\"_ _0\"></span>f change<span class=\"_ _0\"></span>s in fair value is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y vi<span class=\"_ _0\"></span>a the Consoli<span class=\"_ _0\"></span>dated s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment of compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve income. T<span class=\"_ _0\"></span>he gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s relatin<span class=\"_ _0\"></span>g to the inef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n is reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent, thro<span class=\"_ _0\"></span>ugh sales, marketi<span class=\"_ _3\"></span>ng and admi<span class=\"_ _3\"></span>nistrative expenses.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n of any cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y is alig<span class=\"_ _0\"></span>ned to th<span class=\"_ _0\"></span>e timing of th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>ting t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt and is clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as foll<span class=\"_ _0\"></span>ows: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>hed<span class=\"_ _0\"></span>ging of a net p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion \u2013 th<span class=\"_ _0\"></span>e cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s transfer<span class=\"_ _0\"></span>red fro<span class=\"_ _0\"></span>m equit<span class=\"_ _0\"></span>y is s<span class=\"_ _0\"></span>epa<span class=\"_ _0\"></span>rately pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d on the fa<span class=\"_ _0\"></span>ce of the incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt within g<span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es on fore<span class=\"_ _0\"></span>ign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y net h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt revaluati<span class=\"_ _0\"></span>ons pri<span class=\"_ _0\"></span>or to the s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment date a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>other c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow hed<span class=\"_ _0\"></span>ges \u2013 c<span class=\"_ _0\"></span>umulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y at the t<span class=\"_ _0\"></span>ime w<span class=\"_ _0\"></span>hen the fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion o<span class=\"_ _0\"></span>ccurs is re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>ised in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent in the co<span class=\"_ _0\"></span>rresp<span class=\"_ _0\"></span>ondi<span class=\"_ _0\"></span>ng line that t<span class=\"_ _0\"></span>he hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem go<span class=\"_ _0\"></span>es thro<span class=\"_ _0\"></span>ugh, be<span class=\"_ _0\"></span>ing revenu<span class=\"_ _0\"></span>e, cost of s<span class=\"_ _0\"></span>ales o<span class=\"_ _0\"></span>r sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and admini<span class=\"_ _3\"></span>strative expenses.<span class=\"_ _295\"> </span>Whe<span class=\"_ _0\"></span>n a forec<span class=\"_ _0\"></span>ast t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion is n<span class=\"_ _0\"></span>o long<span class=\"_ _0\"></span>er ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to occur, and therefore d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et the c<span class=\"_ _0\"></span>riteri<span class=\"_ _0\"></span>a for cash f<span class=\"_ _0\"></span>low he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting, the<span class=\"_ gs34\"> </span>cumul<span class=\"_ _0\"></span>ative ga<span class=\"_ _0\"></span>in or los<span class=\"_ _0\"></span>s that wa<span class=\"_ _0\"></span>s repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted in eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y is imm<span class=\"_ _0\"></span>ediatel<span class=\"_ _0\"></span>y trans<span class=\"_ _0\"></span>ferred to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, throu<span class=\"_ _0\"></span>gh sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span>Hedge documentation a<span class=\"_ _3\"></span>nd effectiveness testi<span class=\"_ _3\"></span>ng<span class=\"_ _295\"> </span>The d<span class=\"_ _0\"></span>ocu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>ation in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s ide<span class=\"_ _0\"></span>ntific<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the he<span class=\"_ _0\"></span>dging i<span class=\"_ _0\"></span>tem(<span class=\"_ _0\"></span>s)<span class=\"_ _3\"></span>, the nature of t<span class=\"_ _0\"></span>he risk b<span class=\"_ _0\"></span>eing h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed and h<span class=\"_ _0\"></span>ow the Gro<span class=\"_ _0\"></span>up will as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss whether the hedging rel<span class=\"_ _3\"></span>ationship meets the hedge effec<span class=\"_ _0\"></span>tiveness requirements. Hed<span class=\"_ _0\"></span>ge ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivene<span class=\"_ _0\"></span>ss is a q<span class=\"_ _0\"></span>ualit<span class=\"_ _0\"></span>ative as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent of ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>venes<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forme<span class=\"_ _0\"></span>d in accorda<span class=\"_ _0\"></span>nce wit<span class=\"_ _0\"></span>h IF<span class=\"_ _0\"></span>RS 9. A he<span class=\"_ _0\"></span>dging re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship quali<span class=\"_ _0\"></span>fies for<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ge account<span class=\"_ _0\"></span>ing if it m<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>s all th<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vene<span class=\"_ _0\"></span>ss req<span class=\"_ _0\"></span>uireme<span class=\"_ _0\"></span>nts: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>there is a<span class=\"_ _0\"></span>n econ<span class=\"_ _0\"></span>omic rel<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>hip bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem and th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rume<span class=\"_ _0\"></span>nt;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he cred<span class=\"_ _0\"></span>it risk d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot dom<span class=\"_ _0\"></span>inate the valu<span class=\"_ _0\"></span>e chang<span class=\"_ _0\"></span>es that re<span class=\"_ _0\"></span>sult from t<span class=\"_ _0\"></span>he econ<span class=\"_ _0\"></span>omic re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the he<span class=\"_ _0\"></span>dge rat<span class=\"_ _0\"></span>io of the h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing relati<span class=\"_ _0\"></span>onship is t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>me as that u<span class=\"_ _0\"></span>sed for r<span class=\"_ _0\"></span>isk manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s. For f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s not d<span class=\"_ _0\"></span>esigna<span class=\"_ _0\"></span>ted in he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting relat<span class=\"_ _0\"></span>ionshi<span class=\"_ _0\"></span>ps or that d<span class=\"_ _0\"></span>o not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia for hed<span class=\"_ _0\"></span>ge accou<span class=\"_ _0\"></span>nting, the<span class=\"_ gs34\"> </span>gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s on rem<span class=\"_ _0\"></span>easurem<span class=\"_ _0\"></span>ent to fair value i<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d immed<span class=\"_ _0\"></span>iately in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt through s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsAndHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-592": {
   "value": "Derivative financial instru<span class=\"_ _0\"></span>ments and he<span class=\"_ _0\"></span>dging act<span class=\"_ _0\"></span>ivities<span class=\"_ _295\"> </span>Deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ve financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s are pr<span class=\"_ _0\"></span>imaril<span class=\"_ _0\"></span>y used b<span class=\"_ _0\"></span>y the Grou<span class=\"_ _0\"></span>p to manage i<span class=\"_ _0\"></span>ts e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to chang<span class=\"_ _0\"></span>es in fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge rate<span class=\"_ _0\"></span>s relating to ove<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span> sal<span class=\"_ _0\"></span>es and pu<span class=\"_ _0\"></span>rchase<span class=\"_ _0\"></span>s. In a<span class=\"_ _0\"></span>ccordance w<span class=\"_ _0\"></span>ith it<span class=\"_ _0\"></span>s tre<span class=\"_ _0\"></span>asur<span class=\"_ _0\"></span>y p<span class=\"_ _0\"></span>olic<span class=\"_ _0\"></span>y, the Group do<span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ot hold o<span class=\"_ _0\"></span>r issu<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s for tra<span class=\"_ _0\"></span>ding pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s a prop<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of it<span class=\"_ _0\"></span>s net fore<span class=\"_ _0\"></span>ca<span class=\"_ _0\"></span>st s<span class=\"_ _0\"></span>ales<span class=\"_ _0\"></span>, purchas<span class=\"_ _0\"></span>es and e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s whic<span class=\"_ _0\"></span>h are den<span class=\"_ _0\"></span>ominate<span class=\"_ _0\"></span>d in a foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y (cas<span class=\"_ _0\"></span>h flow hed<span class=\"_ _0\"></span>ge) using for<span class=\"_ _0\"></span>ward e<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard is res<span class=\"_ _0\"></span>ponsi<span class=\"_ _0\"></span>ble for s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y whi<span class=\"_ _0\"></span>ch is det<span class=\"_ _0\"></span>aile<span class=\"_ _0\"></span>d overl<span class=\"_ _0\"></span>eaf. The po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y is<span class=\"_ gs34\"> </span>revi<span class=\"_ _0\"></span>ewed an<span class=\"_ _0\"></span>d appro<span class=\"_ _0\"></span>ved annuall<span class=\"_ _0\"></span>y by the B<span class=\"_ _0\"></span>oard. H<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing is onl<span class=\"_ _0\"></span>y appli<span class=\"_ _0\"></span>ed for th<span class=\"_ _0\"></span>e mos<span class=\"_ _0\"></span>t signif<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>nt currenc<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re revi<span class=\"_ _0\"></span>ewed annually a<span class=\"_ _0\"></span>longs<span class=\"_ _0\"></span>ide th<span class=\"_ _0\"></span>e poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024 the currenci<span class=\"_ _0\"></span>es he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d were US D<span class=\"_ _0\"></span>ollar an<span class=\"_ _0\"></span>d Euro (F<span class=\"_ _0\"></span>Y 2023: US Dollar an<span class=\"_ _0\"></span>d Euro)<span class=\"_ _3\"></span>. At the incept<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the Grou<span class=\"_ _0\"></span>p docu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s the re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rument<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d hedg<span class=\"_ _0\"></span>ed ite<span class=\"_ _0\"></span>ms includi<span class=\"_ _0\"></span>ng whet<span class=\"_ _0\"></span>her or n<span class=\"_ _0\"></span>ot a net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>on is b<span class=\"_ _0\"></span>eing he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d. A conclusi<span class=\"_ _0\"></span>on is rea<span class=\"_ _0\"></span>ched a<span class=\"_ _0\"></span>s to whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion q<span class=\"_ _0\"></span>ualifi<span class=\"_ _0\"></span>es as a c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>w hedg<span class=\"_ _0\"></span>e. Det<span class=\"_ _0\"></span>ails on h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n are show<span class=\"_ _0\"></span>n bel<span class=\"_ _0\"></span>ow.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDerivativeFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-593": {
   "value": "Ca<span class=\"_ _0\"></span>sh fl<span class=\"_ _0\"></span>ow he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s per<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9 B.6.6<span class=\"_ _0\"></span>.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>, the Group d<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>gnates ove<span class=\"_ _0\"></span>rall net p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>ons as he<span class=\"_ _0\"></span>dg<span class=\"_ _0\"></span>ed items w<span class=\"_ _0\"></span>hen: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s are manag<span class=\"_ _0\"></span>ed as ne<span class=\"_ _0\"></span>t posi<span class=\"_ _0\"></span>tions fo<span class=\"_ _0\"></span>r risk mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>s are for forei<span class=\"_ _0\"></span>gn curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y risk<span class=\"_ _0\"></span>s; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the init<span class=\"_ _0\"></span>ial hed<span class=\"_ _0\"></span>ge d<span class=\"_ _0\"></span>esignat<span class=\"_ _0\"></span>ion an<span class=\"_ _0\"></span>d doc<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n set ou<span class=\"_ _0\"></span>t how th<span class=\"_ _0\"></span>e items wi<span class=\"_ _0\"></span>thin the n<span class=\"_ _0\"></span>et po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n will af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt. The G<span class=\"_ _0\"></span>roup als<span class=\"_ _0\"></span>o do<span class=\"_ _0\"></span>cument<span class=\"_ _0\"></span>s it<span class=\"_ _0\"></span>s as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssme<span class=\"_ _0\"></span>nt, bot<span class=\"_ _0\"></span>h at hed<span class=\"_ _0\"></span>ge ince<span class=\"_ _0\"></span>ption a<span class=\"_ _0\"></span>nd on an on<span class=\"_ _0\"></span>goin<span class=\"_ _0\"></span>g basis, o<span class=\"_ _0\"></span>f whet<span class=\"_ _0\"></span>her th<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vativ<span class=\"_ _0\"></span>es that are us<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ging trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns are ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve in of<span class=\"_ _0\"></span>fs<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ting chang<span class=\"_ _0\"></span>es in c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows of h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed item<span class=\"_ _0\"></span>s. The<span class=\"_ _0\"></span>se fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re initiall<span class=\"_ _0\"></span>y reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d at fair value, wi<span class=\"_ _0\"></span>th mos<span class=\"_ _0\"></span>t havin<span class=\"_ _0\"></span>g maturit<span class=\"_ _0\"></span>ies of l<span class=\"_ _0\"></span>ess t<span class=\"_ _0\"></span>han one ye<span class=\"_ _0\"></span>ar af<span class=\"_ _0\"></span>ter the b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet date.<span class=\"_ _0\"></span> Whe<span class=\"_ _0\"></span>re a der<span class=\"_ _0\"></span>ivati<span class=\"_ _0\"></span>ve financi<span class=\"_ _0\"></span>al inst<span class=\"_ _0\"></span>rument i<span class=\"_ _0\"></span>s desi<span class=\"_ _0\"></span>gnated as a h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e of the var<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s of a recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et or lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y, or a highly p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>ble fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n, the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion o<span class=\"_ _0\"></span>f change<span class=\"_ _0\"></span>s in fair value is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y vi<span class=\"_ _0\"></span>a the Consoli<span class=\"_ _0\"></span>dated s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment of compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve income. T<span class=\"_ _0\"></span>he gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s relatin<span class=\"_ _0\"></span>g to the inef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n is reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent, thro<span class=\"_ _0\"></span>ugh sales, marketi<span class=\"_ _3\"></span>ng and admi<span class=\"_ _3\"></span>nistrative expenses.<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n of any cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y is alig<span class=\"_ _0\"></span>ned to th<span class=\"_ _0\"></span>e timing of th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>ting t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt and is clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as foll<span class=\"_ _0\"></span>ows: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>hed<span class=\"_ _0\"></span>ging of a net p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion \u2013 th<span class=\"_ _0\"></span>e cumulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>s transfer<span class=\"_ _0\"></span>red fro<span class=\"_ _0\"></span>m equit<span class=\"_ _0\"></span>y is s<span class=\"_ _0\"></span>epa<span class=\"_ _0\"></span>rately pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d on the fa<span class=\"_ _0\"></span>ce of the incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt within g<span class=\"_ _0\"></span>ains<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es on fore<span class=\"_ _0\"></span>ign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y net h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing. Subs<span class=\"_ _0\"></span>eque<span class=\"_ _0\"></span>nt revaluati<span class=\"_ _0\"></span>ons pri<span class=\"_ _0\"></span>or to the s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment date a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in<span class=\"_ gs34\"> </span>sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and ad<span class=\"_ _0\"></span>minis<span class=\"_ _0\"></span>trative e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense<span class=\"_ _0\"></span>s; and <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>other c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow hed<span class=\"_ _0\"></span>ges \u2013 c<span class=\"_ _0\"></span>umulati<span class=\"_ _0\"></span>ve gain or l<span class=\"_ _0\"></span>oss e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ting in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y at the t<span class=\"_ _0\"></span>ime w<span class=\"_ _0\"></span>hen the fo<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>ast tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion o<span class=\"_ _0\"></span>ccurs is re<span class=\"_ _0\"></span>cogn<span class=\"_ _0\"></span>ised in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent in the co<span class=\"_ _0\"></span>rresp<span class=\"_ _0\"></span>ondi<span class=\"_ _0\"></span>ng line that t<span class=\"_ _0\"></span>he hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem go<span class=\"_ _0\"></span>es thro<span class=\"_ _0\"></span>ugh, be<span class=\"_ _0\"></span>ing revenu<span class=\"_ _0\"></span>e, cost of s<span class=\"_ _0\"></span>ales o<span class=\"_ _0\"></span>r sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and admini<span class=\"_ _3\"></span>strative expenses.<span class=\"_ _295\"> </span>Whe<span class=\"_ _0\"></span>n a forec<span class=\"_ _0\"></span>ast t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion is n<span class=\"_ _0\"></span>o long<span class=\"_ _0\"></span>er ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to occur, and therefore d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et the c<span class=\"_ _0\"></span>riteri<span class=\"_ _0\"></span>a for cash f<span class=\"_ _0\"></span>low he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting, the<span class=\"_ gs34\"> </span>cumul<span class=\"_ _0\"></span>ative ga<span class=\"_ _0\"></span>in or los<span class=\"_ _0\"></span>s that wa<span class=\"_ _0\"></span>s repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ted in eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y is imm<span class=\"_ _0\"></span>ediatel<span class=\"_ _0\"></span>y trans<span class=\"_ _0\"></span>ferred to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt, throu<span class=\"_ _0\"></span>gh sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span>Hedge documentation a<span class=\"_ _3\"></span>nd effectiveness testi<span class=\"_ _3\"></span>ng<span class=\"_ _295\"> </span>The d<span class=\"_ _0\"></span>ocu<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>ation in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s ide<span class=\"_ _0\"></span>ntific<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n of the he<span class=\"_ _0\"></span>dging i<span class=\"_ _0\"></span>tem(<span class=\"_ _0\"></span>s)<span class=\"_ _3\"></span>, the nature of t<span class=\"_ _0\"></span>he risk b<span class=\"_ _0\"></span>eing h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ed and h<span class=\"_ _0\"></span>ow the Gro<span class=\"_ _0\"></span>up will as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss whether the hedging rel<span class=\"_ _3\"></span>ationship meets the hedge effec<span class=\"_ _0\"></span>tiveness requirements. Hed<span class=\"_ _0\"></span>ge ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivene<span class=\"_ _0\"></span>ss is a q<span class=\"_ _0\"></span>ualit<span class=\"_ _0\"></span>ative as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ssm<span class=\"_ _0\"></span>ent of ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>venes<span class=\"_ _0\"></span>s pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forme<span class=\"_ _0\"></span>d in accorda<span class=\"_ _0\"></span>nce wit<span class=\"_ _0\"></span>h IF<span class=\"_ _0\"></span>RS 9. A he<span class=\"_ _0\"></span>dging re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship quali<span class=\"_ _0\"></span>fies for<span class=\"_ gs34\"> </span>hed<span class=\"_ _0\"></span>ge account<span class=\"_ _0\"></span>ing if it m<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>s all th<span class=\"_ _0\"></span>e follow<span class=\"_ _0\"></span>ing ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vene<span class=\"_ _0\"></span>ss req<span class=\"_ _0\"></span>uireme<span class=\"_ _0\"></span>nts: <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>there is a<span class=\"_ _0\"></span>n econ<span class=\"_ _0\"></span>omic rel<span class=\"_ _0\"></span>ations<span class=\"_ _0\"></span>hip bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een th<span class=\"_ _0\"></span>e hed<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tem and th<span class=\"_ _0\"></span>e hedg<span class=\"_ _0\"></span>ing inst<span class=\"_ _0\"></span>rume<span class=\"_ _0\"></span>nt;  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he cred<span class=\"_ _0\"></span>it risk d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot dom<span class=\"_ _0\"></span>inate the valu<span class=\"_ _0\"></span>e chang<span class=\"_ _0\"></span>es that re<span class=\"_ _0\"></span>sult from t<span class=\"_ _0\"></span>he econ<span class=\"_ _0\"></span>omic re<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>nship; and  <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span>the he<span class=\"_ _0\"></span>dge rat<span class=\"_ _0\"></span>io of the h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>ing relati<span class=\"_ _0\"></span>onship is t<span class=\"_ _0\"></span>he sa<span class=\"_ _0\"></span>me as that u<span class=\"_ _0\"></span>sed for r<span class=\"_ _0\"></span>isk manag<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nt purp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>s. For f<span class=\"_ _0\"></span>inancial ins<span class=\"_ _0\"></span>tru<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s not d<span class=\"_ _0\"></span>esigna<span class=\"_ _0\"></span>ted in he<span class=\"_ _0\"></span>dge a<span class=\"_ _0\"></span>ccounting relat<span class=\"_ _0\"></span>ionshi<span class=\"_ _0\"></span>ps or that d<span class=\"_ _0\"></span>o not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia for hed<span class=\"_ _0\"></span>ge accou<span class=\"_ _0\"></span>nting, the<span class=\"_ gs34\"> </span>gain o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s on rem<span class=\"_ _0\"></span>easurem<span class=\"_ _0\"></span>ent to fair value i<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d immed<span class=\"_ _0\"></span>iately in t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt through s<span class=\"_ _0\"></span>ale<span class=\"_ _0\"></span>s, mar<span class=\"_ _0\"></span>keting and administrative<span class=\"_ _3\"></span> expenses.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForHedgingExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-539": {
   "value": "<div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls11 wsb gs318\">Group<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls20 ws49 gs319\">Curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y risk<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs31a\">Currently, the Group ex<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s in e<span class=\"_ _0\"></span>xcess of 9<span class=\"_ _0\"></span>8% of sal<span class=\"_ _0\"></span>es from t<span class=\"_ _0\"></span>he UK an<span class=\"_ _0\"></span>d also im<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s raw mate<span class=\"_ _0\"></span>rials fro<span class=\"_ _0\"></span>m over<span class=\"_ _0\"></span>seas<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs31b\">Currenc<span class=\"_ _0\"></span>y risk is man<span class=\"_ _0\"></span>aged b<span class=\"_ _0\"></span>y the Currenc<span class=\"_ _0\"></span>y Commit<span class=\"_ _0\"></span>tee, wh<span class=\"_ _0\"></span>ich is chaire<span class=\"_ _0\"></span>d by the Chief Fina<span class=\"_ _0\"></span>ncial O<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ficer a<span class=\"_ _0\"></span>nd compr<span class=\"_ _0\"></span>ises t<span class=\"_ _0\"></span>he Chief E<span class=\"_ _0\"></span>xecu<span class=\"_ _0\"></span>tive </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs31c\">Of<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cer and s<span class=\"_ _0\"></span>enior f<span class=\"_ _0\"></span>inance exe<span class=\"_ _0\"></span>cuti<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>. It me<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s mont<span class=\"_ _0\"></span>hly to revi<span class=\"_ _0\"></span>ew and ma<span class=\"_ _0\"></span>nage th<span class=\"_ _0\"></span>e Group\u2019s curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y hedg<span class=\"_ _0\"></span>ing ac<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>iti<span class=\"_ _0\"></span>es, in lin<span class=\"_ _0\"></span>e with t<span class=\"_ _0\"></span>he </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs31d\">hed<span class=\"_ _0\"></span>ging po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y app<span class=\"_ _0\"></span>roved by th<span class=\"_ _0\"></span>e Boa<span class=\"_ _0\"></span>rd.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs31e\">The G<span class=\"_ _0\"></span>roup\u2019s hedging p<span class=\"_ _0\"></span>oli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y is to defer th<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct o<span class=\"_ _0\"></span>n profit<span class=\"_ _0\"></span>s of cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y m<span class=\"_ _0\"></span>oveme<span class=\"_ _0\"></span>nts by h<span class=\"_ _0\"></span>edgin<span class=\"_ _0\"></span>g:</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs31f\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs320\">a minimum of 8<span class=\"_ _0\"></span>0% and a ma<span class=\"_ _0\"></span>ximum of 100% of proj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osures ar<span class=\"_ _0\"></span>ising fro<span class=\"_ _0\"></span>m trading in t<span class=\"_ _0\"></span>he for<span class=\"_ _0\"></span>thco<span class=\"_ _0\"></span>ming six-<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>nth </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls127 ws130 gs321\">pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>d; a<span class=\"_ _0\"></span>n<span class=\"_ _0\"></span>d</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs322\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs323\">a minimum of 75% and a maximum of 100% of pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure<span class=\"_ _0\"></span>s arising in t<span class=\"_ _0\"></span>he follow<span class=\"_ _0\"></span>ing si<span class=\"_ _0\"></span>x-mo<span class=\"_ _0\"></span>nth pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs324\">Profi<span class=\"_ _0\"></span>tabi<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y can va<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y due to th<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t of f<span class=\"_ _0\"></span>luc<span class=\"_ _0\"></span>tuating e<span class=\"_ _0\"></span>xchange rate<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e unhed<span class=\"_ _0\"></span>ged p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on of the t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion e<span class=\"_ _0\"></span>xpo<span class=\"_ _0\"></span>sures an<span class=\"_ _0\"></span>d from </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs325\">revis<span class=\"_ _0\"></span>ed fore<span class=\"_ _0\"></span>cas<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of future tra<span class=\"_ _0\"></span>ding, w<span class=\"_ _0\"></span>hich ca<span class=\"_ _0\"></span>n lead to an a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>tment of cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y cove<span class=\"_ _0\"></span>r in place. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs326\">In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, the Gro<span class=\"_ _0\"></span>up includ<span class=\"_ _0\"></span>es a numb<span class=\"_ _0\"></span>er of forei<span class=\"_ _0\"></span>gn subsi<span class=\"_ _0\"></span>diarie<span class=\"_ _0\"></span>s. A<span class=\"_ _0\"></span>s a re<span class=\"_ _0\"></span>sult of th<span class=\"_ _0\"></span>ese fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s, th<span class=\"_ _0\"></span>e Group\u2019s financial s<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>s are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs327\">to curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y fluc<span class=\"_ _0\"></span>tuati<span class=\"_ _0\"></span>ons. T<span class=\"_ _0\"></span>he cur<span class=\"_ _0\"></span>renci<span class=\"_ _0\"></span>es giv<span class=\"_ _0\"></span>ing ris<span class=\"_ _0\"></span>e to this transl<span class=\"_ _0\"></span>ation r<span class=\"_ _0\"></span>isk are pr<span class=\"_ _0\"></span>imarily U<span class=\"_ _0\"></span>S Dolla<span class=\"_ _0\"></span>r and Euro. </div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls7c ws7a gs328\">Sensitivit<span class=\"_ _0\"></span>y analysis<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs329\">The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of a 5% streng<span class=\"_ _0\"></span>thenin<span class=\"_ _0\"></span>g in the avera<span class=\"_ _0\"></span>ge Sterling<span class=\"_ _0\"></span>/<span class=\"_ _1\"></span>US Dollar<span class=\"_ _3\"></span>, Sterling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>Euro, and Sterling<span class=\"_ _0\"></span>/Chines<span class=\"_ _0\"></span>e Renmin<span class=\"_ _0\"></span>bi rates re<span class=\"_ _0\"></span>duces p<span class=\"_ _0\"></span>rofit for </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs32a\">202<span class=\"_ _3\"></span>4 by \u00a33.5m, \u00a34.7<span class=\"_ _3\"></span>m and \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m, \u00a34.2m and \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.4m) respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive<span class=\"_ _0\"></span>ly. The impac<span class=\"_ _0\"></span>t of a 5% stren<span class=\"_ _0\"></span>gthe<span class=\"_ _0\"></span>ning in the ave<span class=\"_ _0\"></span>rage </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs32b\">Sterling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>US D<span class=\"_ _0\"></span>ollar, S<span class=\"_ _3\"></span>terling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>Euro and Sterlin<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>/Chines<span class=\"_ _0\"></span>e Renminb<span class=\"_ _0\"></span>i rates red<span class=\"_ _0\"></span>uces eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y for 2024 by \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.4<span class=\"_ _0\"></span>m, \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.0m and \u00a32.3m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs32c\">increas<span class=\"_ _0\"></span>es of \u00a30.7<span class=\"_ _3\"></span>m, \u00a30.8m and \u00a31<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m) respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs32d\">In accord<span class=\"_ _0\"></span>ance wi<span class=\"_ _0\"></span>th I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, the fair value of gain<span class=\"_ _0\"></span>s and los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on ca<span class=\"_ _0\"></span>sh flow h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>es is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e Consolida<span class=\"_ _0\"></span>ted incom<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs32e\">st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt as par<span class=\"_ _0\"></span>t of gro<span class=\"_ _0\"></span>ss prof<span class=\"_ _0\"></span>it.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs32f\">The n<span class=\"_ _0\"></span>otio<span class=\"_ _0\"></span>nal contrac<span class=\"_ _0\"></span>t am<span class=\"_ _0\"></span>ount, c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt and fair value o<span class=\"_ _0\"></span>f the Grou<span class=\"_ _0\"></span>p\u2019s f<span class=\"_ _3\"></span>or<span class=\"_ _0\"></span>ward e<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and s<span class=\"_ _0\"></span>waps a<span class=\"_ _0\"></span>re as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span></div><div class=\"gs330\"><table class=\"s w338 h124\" id=\"_17a22150-f3cf-4766-81a3-806bca098dbf\"><tr><td></td><td></td><td class=\"c n x78d y3253 w339 h129\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x78e y3254 w33a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2023<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x6bc h2b y3255 ff2a fs17 fc4 sc0 ls141 ws14f\">Notional<span class=\"_ _295\"> </span></td><td class=\"t m0 x78f h2b y3256 ff2a fs17 fc4 sc0 ls9e ws7\">Carr<span class=\"_ _0\"></span>ying<span class=\"_ _295\"> </span></td><td class=\"t m0 x790 h38 y3257 ff2c fs17 fc4 sc0 lse0 wsdb\">Notio<span class=\"_ _0\"></span>nal<span class=\"_ _295\"> </span></td><td class=\"t m0 x791 h38 y3258 ff2c fs17 fc4 sc0 ls93 ws8f\">Carrying<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x792 h2b y3259 ff2a fs17 fc4 sc0 ls153 wsf7\">contract </td><td class=\"t m0 x793 h2b y325a ff2a fs17 fc4 sc0 ls7 ws1\">am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t an<span class=\"_ _0\"></span>d </td><td class=\"t m0 x790 h38 y325b ff2c fs17 fc4 sc0 ls53 ws7b\">contrac<span class=\"_ _0\"></span>t </td><td class=\"t m0 x794 h38 y325c ff2c fs17 fc4 sc0 ls7 ws1\">amo<span class=\"_ _0\"></span>unt an<span class=\"_ _0\"></span>d </td></tr><tr><td></td><td class=\"t m0 x795 h2b y325d ff2a fs17 fc4 sc0 lsdf ws4\">amount </td><td class=\"t m0 x45d h2b y325e ff2a fs17 fc4 sc0 ls7 ws1\">fair v<span class=\"_ _0\"></span>alu<span class=\"_ _0\"></span>e </td><td class=\"t m0 x462 h38 y325f ff2c fs17 fc4 sc0 ls7 ws1\">amo<span class=\"_ _0\"></span>unt </td><td class=\"t m0 x796 h38 y3260 ff2c fs17 fc4 sc0 ls7 ws1\">fair va<span class=\"_ _0\"></span>lue </td></tr><tr><td></td><td class=\"t m0 x2d7 h2b y3261 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x200 h2b y3262 ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x201 h38 y3263 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x467 h38 y3264 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w33b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">C<span class=\"_ _3\"></span>urrent assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x797 y3163 w33c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12a ws146\">17<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x798 y3163 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x799 y3162 w33d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x79a y3162 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w33e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Current liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x79b y3128 w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x79c y3128 wb9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x79d y3127 w33f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _1\"></span>6.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x79e y3127 w340 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x79f y2fb3 w18a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">165<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a0 y2fb3 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a1 y2fb2 w341 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">192<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a2 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs331\">The fair va<span class=\"_ _0\"></span>lues have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n calcu<span class=\"_ _0\"></span>lated by ap<span class=\"_ _0\"></span>ply<span class=\"_ _0\"></span>ing (whe<span class=\"_ _0\"></span>re releva<span class=\"_ _0\"></span>nt), for equiva<span class=\"_ _0\"></span>lent matur<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y profil<span class=\"_ _0\"></span>es, th<span class=\"_ _0\"></span>e rate at whi<span class=\"_ _0\"></span>ch for<span class=\"_ _0\"></span>ward c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs332\">contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s wi<span class=\"_ _0\"></span>th the s<span class=\"_ _0\"></span>ame pr<span class=\"_ _0\"></span>incipa<span class=\"_ _0\"></span>l amount<span class=\"_ _0\"></span>s coul<span class=\"_ _0\"></span>d be acq<span class=\"_ _0\"></span>uired at th<span class=\"_ _0\"></span>e balance s<span class=\"_ _0\"></span>hee<span class=\"_ _0\"></span>t date. The<span class=\"_ _0\"></span>se are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 2 wi<span class=\"_ _0\"></span>thin the fair </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs333\">value hi<span class=\"_ _0\"></span>erarchy unde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>RS 7<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing tab<span class=\"_ _0\"></span>le indi<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>s the pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>ds in whi<span class=\"_ _0\"></span>ch cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ated wi<span class=\"_ _0\"></span>th the matu<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y date of t<span class=\"_ _0\"></span>he for<span class=\"_ _0\"></span>ward fo<span class=\"_ _0\"></span>reign e<span class=\"_ _0\"></span>xchange cont<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s for whic<span class=\"_ _0\"></span>h hedg<span class=\"_ _0\"></span>e accountin<span class=\"_ _0\"></span>g is app<span class=\"_ _0\"></span>lied are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to o<span class=\"_ _0\"></span>ccur:<span class=\"_ _295\"> </span><table class=\"s w342 h12a\" id=\"_fc55f504-e02b-48c0-a8a4-5df854e5ef60\"><tr><td></td><td></td><td></td><td class=\"c n x7a3 y3265 w343 h113\"><div class=\"t m0 x1c1 h38 y3148 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x7a4 y3266 w33a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7a5 h2b y3267 ff2a fs17 fc4 sc0 ls1c0 ws1d7\">Expected<span class=\"_ _3\"></span> </td><td></td><td></td><td></td><td class=\"t m0 x7a6 h38 y3268 ff2c fs17 fc4 sc0 ls9f ws97\">Expected </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7a7 h2b y3269 ff2a fs17 fc4 sc0 ls7 ws1\">ca<span class=\"_ _0\"></span>sh </td><td class=\"t m0 x6e0 h2b y326a ff2a fs17 fc4 sc0 ls7 ws1\">6 mo<span class=\"_ _0\"></span>nth<span class=\"_ _0\"></span>s </td><td class=\"t m0 x614 h2b y326b ff2a fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h2b y326c ff2a fs17 fc4 sc0 ls7 ws1\">12 to 18 </td><td class=\"t m0 x227 h38 y326d ff2c fs17 fc4 sc0 ls7 ws1\">cas<span class=\"_ _0\"></span>h </td><td class=\"t m0 x7a8 h38 y326e ff2c fs17 fc4 sc0 ls7 ws1\">6 mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7a9 h38 y326f ff2c fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x7aa h38 y3270 ff2c fs17 fc4 sc0 ls7 ws1\">12 to 1<span class=\"_ _3\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ab h2b y3271 ff2a fs17 fc4 sc0 ls7 ws1\">flow<span class=\"_ _0\"></span>s </td><td class=\"t m0 x7ac h2b y3272 ff2a fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x38b h2b y3273 ff2a fs17 fc4 sc0 ls9c ws95\"> months </td><td class=\"t m0 x380 h2b y3274 ff2a fs17 fc4 sc0 ls9c ws95\">months<span class=\"_ _295\"> </span></td><td class=\"t m0 x7ad h38 y3275 ff2c fs17 fc4 sc0 ls7 ws1\">flow<span class=\"_ _0\"></span>s </td><td class=\"t m0 x223 h38 y3276 ff2c fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x7ae h38 y3277 ff2c fs17 fc4 sc0 ls7 ws1\"> mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7af h38 y3278 ff2c fs17 fc4 sc0 ls11c ws11f\">months<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x7b0 h2b y3279 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x7b1 h2b y327a ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m</td><td class=\"t m0 x7b2 h2b y327b ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x7b3 h2b y327c ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x569 h38 y327d ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x7b4 h38 y327e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x7b5 h38 y327f ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x22a h38 y3280 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3281 ff2c fs7 fc4 sc0 ls52 ws6\">For<span class=\"_ _0\"></span>ward exchange contract<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3162 w344 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b6 y3163 w33c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12a ws146\">17<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b7 y3163 w345 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">75<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b8 y3163 w346 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">76.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b9 y3163 w347 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">18<span class=\"_ _1\"></span>.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ba y3162 w348 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">105<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bb y3162 w349 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bc y3162 w78 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">49<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bd y3162 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w34a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7be y3128 w34b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bf y3128 w34c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(3.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c0 y3128 w18c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ad y3128 w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c1 y3127 w34d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c2 y3127 w11e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">30<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c3 y3127 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">39.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c4 y3127 w34e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _1\"></span>.6<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c5 y2fb3 w34f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">165<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c6 y2fb3 w1cb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c7 y2fb3 w350 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lseb wsf8\">74<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c8 y2fb3 w345 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">18<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c9 y2fb2 w341 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">192<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ca y2fb2 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">79.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cb y2fb2 w351 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cc y2fb2 w23e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls159 ws169\">24<span class=\"_ _0\"></span>.3<span class=\"_ _295\"> </span></div></td></tr></table>The av<span class=\"_ _0\"></span>erage e<span class=\"_ _0\"></span>xchange rate<span class=\"_ _0\"></span>s on op<span class=\"_ _0\"></span>en for<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ard curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s are:<span class=\"_ _295\"> </span><table class=\"s w342 h12b\" id=\"_8c12540b-4b5f-466f-b076-8b272125c80e\"><tr><td></td><td></td><td class=\"c n x7cd y3282 w343 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x7ce y3283 w352 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er 202<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x6e0 h2b y3284 ff2a fs17 fc4 sc0 ls7 ws1\">6 mo<span class=\"_ _0\"></span>nth<span class=\"_ _0\"></span>s </td><td class=\"t m0 x614 h2b y3285 ff2a fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h2b y3286 ff2a fs17 fc4 sc0 ls7 ws1\">12 to 18 </td><td class=\"t m0 x7a8 h38 y3287 ff2c fs17 fc4 sc0 ls7 ws1\">6 mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7a9 h38 y3288 ff2c fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x7aa h38 y3289 ff2c fs17 fc4 sc0 ls7 ws1\">12 to 1<span class=\"_ _3\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ac h2b y328a ff2a fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x38b h2b y328b ff2a fs17 fc4 sc0 ls9c ws95\"> months </td><td class=\"t m0 x380 h2b y328c ff2a fs17 fc4 sc0 ls9c ws95\">months<span class=\"_ _295\"> </span></td><td class=\"t m0 x223 h38 y328d ff2c fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x7ae h38 y328e ff2c fs17 fc4 sc0 ls7 ws1\"> mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7af h38 y328f ff2c fs17 fc4 sc0 ls11c ws11f\">months</td></tr><tr><td></td><td class=\"t m0 x7b1 h2b y3290 ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m</td><td class=\"t m0 x7b2 h2b y3291 ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x7b3 h2b y3292 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x7b4 h38 y3293 ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x7b5 h38 y3294 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x22a h38 y3295 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fcb w353 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">US Dollar<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cf y2fcc w354 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d0 y2fcc w355 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _1\"></span>28<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d1 y2fcc w354 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d2 y2fcb w356 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d3 y2fcb w165 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>24<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d4 y2fcb w165 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>22<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w357 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">Euro<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d5 y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>.1<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d6 y2fb3 w358 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1.1<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d7 y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>.1<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d8 y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d9 y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7da y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr></table>Gains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d in the he<span class=\"_ _0\"></span>dging re<span class=\"_ _0\"></span>ser<span class=\"_ _1\"></span>ve in equit<span class=\"_ _0\"></span>y on for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d foreign e<span class=\"_ _0\"></span>xchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2024 will be re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent durin<span class=\"_ _0\"></span>g the pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d in whic<span class=\"_ _0\"></span>h the he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d forec<span class=\"_ _0\"></span>ast t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion af<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>, whic<span class=\"_ _0\"></span>h is t<span class=\"_ _0\"></span>ypi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y one to t<span class=\"_ _0\"></span>wo mont<span class=\"_ _0\"></span>hs prio<span class=\"_ _0\"></span>r to the ca<span class=\"_ _0\"></span>sh flow o<span class=\"_ _0\"></span>ccurr<span class=\"_ _0\"></span>ing. At 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024, there are a numb<span class=\"_ _0\"></span>er of he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions w<span class=\"_ _0\"></span>hich are exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to occur at var<span class=\"_ _0\"></span>ious date<span class=\"_ _0\"></span>s durin<span class=\"_ _0\"></span>g the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months. Dur<span class=\"_ _0\"></span>ing the ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>, gains of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.8m (F<span class=\"_ _0\"></span>Y 2023: los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s of \u00a30.6m) relating to unset<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ed for<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rd exchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s on t<span class=\"_ _0\"></span>he bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 were relea<span class=\"_ _0\"></span>sed to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Gains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>n contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s whi<span class=\"_ _0\"></span>ch are yet to s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle are a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted as a no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ash m<span class=\"_ _0\"></span>ovement o<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>ash flow s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>his eq<span class=\"_ _0\"></span>uated to a gain of \u00a3<span class=\"_ _0\"></span>2.4m in the ye<span class=\"_ _0\"></span>ar (F<span class=\"_ _0\"></span>Y 2023: gain of \u00a32.5m).<span class=\"_ _295\"> </span>The<span class=\"_ _0\"></span>re was no h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e inef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vene<span class=\"_ _0\"></span>ss dur<span class=\"_ _0\"></span>ing the yea<span class=\"_ _0\"></span>r (F<span class=\"_ _0\"></span>Y 2023: nil). The h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e ratio is 1<span class=\"_ _3\"></span>:<span class=\"_ _3\"></span>1 in all insta<span class=\"_ _0\"></span>nces.<span class=\"_ _295\"> </span><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls25 ws21 gs38c\">Financial<span class=\"_ _3\"></span> assets held at amortised cost<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs38d\">The l<span class=\"_ _0\"></span>oans re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble grante<span class=\"_ _0\"></span>d in the cu<span class=\"_ _0\"></span>rrent and p<span class=\"_ _0\"></span>revio<span class=\"_ _0\"></span>us year are s<span class=\"_ _0\"></span>ecure<span class=\"_ _0\"></span>d and no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>intere<span class=\"_ _0\"></span>st b<span class=\"_ _0\"></span>earing w<span class=\"_ _0\"></span>ith an a<span class=\"_ _0\"></span>gree<span class=\"_ _0\"></span>d term of 1<span class=\"_ _3\"></span>2 year<span class=\"_ _0\"></span>s, wit<span class=\"_ _0\"></span>h </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs38e\">repay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s comm<span class=\"_ _0\"></span>encing f<span class=\"_ _0\"></span>rom F<span class=\"_ _0\"></span>Y 2029. The lo<span class=\"_ _0\"></span>ans rece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>le have be<span class=\"_ _0\"></span>en dis<span class=\"_ _0\"></span>counted to pr<span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>nt value, wit<span class=\"_ _0\"></span>h this dis<span class=\"_ _0\"></span>count charg<span class=\"_ _0\"></span>e includ<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs38f\">in<span class=\"_ gs34\"> </span>finance co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment, m<span class=\"_ _0\"></span>atching again<span class=\"_ _0\"></span>st wh<span class=\"_ _0\"></span>ere the inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>t is bein<span class=\"_ _0\"></span>g unwound ove<span class=\"_ _0\"></span>r the ter<span class=\"_ _0\"></span>m of the lo<span class=\"_ _0\"></span>an.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs390\">The c<span class=\"_ _0\"></span>redit r<span class=\"_ _0\"></span>isk in relat<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e loans re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble is d<span class=\"_ _0\"></span>eem<span class=\"_ _0\"></span>ed to b<span class=\"_ _0\"></span>e low af<span class=\"_ _0\"></span>ter cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>e risk of d<span class=\"_ _0\"></span>efault; th<span class=\"_ _0\"></span>e deb<span class=\"_ _0\"></span>tor is consid<span class=\"_ _0\"></span>ered </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs391\">to<span class=\"_ gs34\"> </span>have cap<span class=\"_ _0\"></span>acit<span class=\"_ _0\"></span>y to me<span class=\"_ _0\"></span>et the co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>tual c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns per t<span class=\"_ _0\"></span>he contrac<span class=\"_ _0\"></span>t.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls20 ws49 gs392\">Price risk<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs393\">The G<span class=\"_ _0\"></span>roup\u2019s produc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s cont<span class=\"_ _0\"></span>ain a numb<span class=\"_ _0\"></span>er of key raw material<span class=\"_ _0\"></span>s and it<span class=\"_ _0\"></span>s op<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>ons requi<span class=\"_ _0\"></span>re energ<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, nota<span class=\"_ _0\"></span>bly el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>icit<span class=\"_ _0\"></span>y and na<span class=\"_ _0\"></span>tural gas<span class=\"_ _0\"></span>. Any </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs394\">increas<span class=\"_ _0\"></span>e or vo<span class=\"_ _0\"></span>latilit<span class=\"_ _0\"></span>y in pr<span class=\"_ _0\"></span>ices an<span class=\"_ _0\"></span>d any signif<span class=\"_ _0\"></span>icant d<span class=\"_ _0\"></span>ecre<span class=\"_ _0\"></span>ase in t<span class=\"_ _0\"></span>he availab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of raw mater<span class=\"_ _0\"></span>ials or en<span class=\"_ _0\"></span>ergy co<span class=\"_ _0\"></span>uld af<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t the G<span class=\"_ _0\"></span>roup\u2019s result<span class=\"_ _0\"></span>s. </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs395\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex s<span class=\"_ _0\"></span>trive<span class=\"_ _0\"></span>s to obt<span class=\"_ _0\"></span>ain the b<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t price<span class=\"_ _0\"></span>s and use<span class=\"_ _0\"></span>s contrac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>l means to b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it whe<span class=\"_ _0\"></span>re appro<span class=\"_ _0\"></span>priate a<span class=\"_ _0\"></span>nd po<span class=\"_ _0\"></span>ssib<span class=\"_ _0\"></span>le. The G<span class=\"_ _0\"></span>roup has a sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs396\">deg<span class=\"_ _0\"></span>ree of influ<span class=\"_ _0\"></span>ence over i<span class=\"_ _0\"></span>ts su<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>y chain whi<span class=\"_ _0\"></span>ch enabl<span class=\"_ _0\"></span>es it to ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ivel<span class=\"_ _0\"></span>y manage t<span class=\"_ _0\"></span>he risk in t<span class=\"_ _0\"></span>his area.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls7 ws1 gs397\">Int<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t rate ri<span class=\"_ _0\"></span>sk<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs398\">The G<span class=\"_ _0\"></span>roup has an e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to intere<span class=\"_ _0\"></span>st rate ri<span class=\"_ _0\"></span>sk only o<span class=\"_ _0\"></span>n it<span class=\"_ _0\"></span>s bor<span class=\"_ _0\"></span>rowing<span class=\"_ _0\"></span>s which a<span class=\"_ _0\"></span>re at varia<span class=\"_ _0\"></span>ble rate<span class=\"_ _0\"></span>s of interes<span class=\"_ _0\"></span>t. Th<span class=\"_ _0\"></span>e loan<span class=\"_ _0\"></span>s from HSBC, referr<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs399\">to in note 1<span class=\"_ _3\"></span>5, and the revo<span class=\"_ _0\"></span>lving c<span class=\"_ _0\"></span>redit faci<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, are at varia<span class=\"_ _0\"></span>ble rate<span class=\"_ _0\"></span>s of interes<span class=\"_ _0\"></span>t. Th<span class=\"_ _0\"></span>e group d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not manag<span class=\"_ _0\"></span>e this ri<span class=\"_ _0\"></span>sk throug<span class=\"_ _0\"></span>h the us<span class=\"_ _0\"></span>e of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs39a\">financia<span class=\"_ _0\"></span>l deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ves. T<span class=\"_ _0\"></span>he imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of a 100 bps in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>e in the intere<span class=\"_ _0\"></span>st rate cha<span class=\"_ _0\"></span>rged o<span class=\"_ _0\"></span>n the HSB<span class=\"_ _0\"></span>C loan w<span class=\"_ _0\"></span>ould red<span class=\"_ _0\"></span>uce profi<span class=\"_ _0\"></span>t in F<span class=\"_ _0\"></span>Y 2024 by </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs39b\">\u00a30.3m (F<span class=\"_ _0\"></span>Y 2023: \u00a30.2m<span class=\"_ _3\"></span>). The imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of a 100 bps inc<span class=\"_ _0\"></span>reas<span class=\"_ _0\"></span>e in the intere<span class=\"_ _0\"></span>st rate char<span class=\"_ _0\"></span>ged o<span class=\"_ _0\"></span>n the revo<span class=\"_ _0\"></span>lvin<span class=\"_ _0\"></span>g credit fa<span class=\"_ _0\"></span>cilit<span class=\"_ _0\"></span>y woul<span class=\"_ _0\"></span>d reduce p<span class=\"_ _0\"></span>rofit </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs39c\">in<span class=\"_ gs34\"> </span>F<span class=\"_ _0\"></span>Y 2024 by \u00a30.<span class=\"_ _1e\"></span>1m (FY 2023: nil).<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfMarketRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-552": {
   "value": "Sensitivit<span class=\"_ _0\"></span>y analysis<span class=\"_ _295\"> </span>The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of a 5% streng<span class=\"_ _0\"></span>thenin<span class=\"_ _0\"></span>g in the avera<span class=\"_ _0\"></span>ge Sterling<span class=\"_ _0\"></span>/<span class=\"_ _1\"></span>US Dollar<span class=\"_ _3\"></span>, Sterling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>Euro, and Sterling<span class=\"_ _0\"></span>/Chines<span class=\"_ _0\"></span>e Renmin<span class=\"_ _0\"></span>bi rates re<span class=\"_ _0\"></span>duces p<span class=\"_ _0\"></span>rofit for 202<span class=\"_ _3\"></span>4 by \u00a33.5m, \u00a34.7<span class=\"_ _3\"></span>m and \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.<span class=\"_ _0\"></span>2m (F<span class=\"_ _0\"></span>Y 2023: \u00a32.<span class=\"_ _3\"></span>7<span class=\"_ _3\"></span>m, \u00a34.2m and \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.4m) respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive<span class=\"_ _0\"></span>ly. The impac<span class=\"_ _0\"></span>t of a 5% stren<span class=\"_ _0\"></span>gthe<span class=\"_ _0\"></span>ning in the ave<span class=\"_ _0\"></span>rage Sterling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>US D<span class=\"_ _0\"></span>ollar, S<span class=\"_ _3\"></span>terling<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>Euro and Sterlin<span class=\"_ _0\"></span>g<span class=\"_ _0\"></span>/Chines<span class=\"_ _0\"></span>e Renminb<span class=\"_ _0\"></span>i rates red<span class=\"_ _0\"></span>uces eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y for 2024 by \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>.4<span class=\"_ _0\"></span>m, \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.0m and \u00a32.3m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: increas<span class=\"_ _0\"></span>es of \u00a30.7<span class=\"_ _3\"></span>m, \u00a30.8m and \u00a31<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m) respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span>In accord<span class=\"_ _0\"></span>ance wi<span class=\"_ _0\"></span>th I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9, the fair value of gain<span class=\"_ _0\"></span>s and los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on ca<span class=\"_ _0\"></span>sh flow h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>es is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e Consolida<span class=\"_ _0\"></span>ted incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt as par<span class=\"_ _0\"></span>t of gro<span class=\"_ _0\"></span>ss prof<span class=\"_ _0\"></span>it.<span class=\"_ _295\"> </span>The n<span class=\"_ _0\"></span>otio<span class=\"_ _0\"></span>nal contrac<span class=\"_ _0\"></span>t am<span class=\"_ _0\"></span>ount, c<span class=\"_ _0\"></span>arr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>ing amo<span class=\"_ _0\"></span>unt and fair value o<span class=\"_ _0\"></span>f the Grou<span class=\"_ _0\"></span>p\u2019s f<span class=\"_ _3\"></span>or<span class=\"_ _0\"></span>ward e<span class=\"_ _0\"></span>xchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s and s<span class=\"_ _0\"></span>waps a<span class=\"_ _0\"></span>re as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span><table class=\"s w338 h124\" id=\"_17a22150-f3cf-4766-81a3-806bca098dbf\"><tr><td></td><td></td><td class=\"c n x78d y3253 w339 h129\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x78e y3254 w33a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2023<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x6bc h2b y3255 ff2a fs17 fc4 sc0 ls141 ws14f\">Notional<span class=\"_ _295\"> </span></td><td class=\"t m0 x78f h2b y3256 ff2a fs17 fc4 sc0 ls9e ws7\">Carr<span class=\"_ _0\"></span>ying<span class=\"_ _295\"> </span></td><td class=\"t m0 x790 h38 y3257 ff2c fs17 fc4 sc0 lse0 wsdb\">Notio<span class=\"_ _0\"></span>nal<span class=\"_ _295\"> </span></td><td class=\"t m0 x791 h38 y3258 ff2c fs17 fc4 sc0 ls93 ws8f\">Carrying<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x792 h2b y3259 ff2a fs17 fc4 sc0 ls153 wsf7\">contract </td><td class=\"t m0 x793 h2b y325a ff2a fs17 fc4 sc0 ls7 ws1\">am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t an<span class=\"_ _0\"></span>d </td><td class=\"t m0 x790 h38 y325b ff2c fs17 fc4 sc0 ls53 ws7b\">contrac<span class=\"_ _0\"></span>t </td><td class=\"t m0 x794 h38 y325c ff2c fs17 fc4 sc0 ls7 ws1\">amo<span class=\"_ _0\"></span>unt an<span class=\"_ _0\"></span>d </td></tr><tr><td></td><td class=\"t m0 x795 h2b y325d ff2a fs17 fc4 sc0 lsdf ws4\">amount </td><td class=\"t m0 x45d h2b y325e ff2a fs17 fc4 sc0 ls7 ws1\">fair v<span class=\"_ _0\"></span>alu<span class=\"_ _0\"></span>e </td><td class=\"t m0 x462 h38 y325f ff2c fs17 fc4 sc0 ls7 ws1\">amo<span class=\"_ _0\"></span>unt </td><td class=\"t m0 x796 h38 y3260 ff2c fs17 fc4 sc0 ls7 ws1\">fair va<span class=\"_ _0\"></span>lue </td></tr><tr><td></td><td class=\"t m0 x2d7 h2b y3261 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x200 h2b y3262 ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x201 h38 y3263 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x467 h38 y3264 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w33b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">C<span class=\"_ _3\"></span>urrent assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x797 y3163 w33c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12a ws146\">17<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x798 y3163 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x799 y3162 w33d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x79a y3162 we7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w33e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Current liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x79b y3128 w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x79c y3128 wb9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x79d y3127 w33f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _1\"></span>6.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x79e y3127 w340 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x79f y2fb3 w18a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">165<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a0 y2fb3 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a1 y2fb2 w341 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">192<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7a2 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr></table>The fair va<span class=\"_ _0\"></span>lues have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n calcu<span class=\"_ _0\"></span>lated by ap<span class=\"_ _0\"></span>ply<span class=\"_ _0\"></span>ing (whe<span class=\"_ _0\"></span>re releva<span class=\"_ _0\"></span>nt), for equiva<span class=\"_ _0\"></span>lent matur<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y profil<span class=\"_ _0\"></span>es, th<span class=\"_ _0\"></span>e rate at whi<span class=\"_ _0\"></span>ch for<span class=\"_ _0\"></span>ward c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s wi<span class=\"_ _0\"></span>th the s<span class=\"_ _0\"></span>ame pr<span class=\"_ _0\"></span>incipa<span class=\"_ _0\"></span>l amount<span class=\"_ _0\"></span>s coul<span class=\"_ _0\"></span>d be acq<span class=\"_ _0\"></span>uired at th<span class=\"_ _0\"></span>e balance s<span class=\"_ _0\"></span>hee<span class=\"_ _0\"></span>t date. The<span class=\"_ _0\"></span>se are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 2 wi<span class=\"_ _0\"></span>thin the fair value hi<span class=\"_ _0\"></span>erarchy unde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>RS 7<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>The fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>ing tab<span class=\"_ _0\"></span>le indi<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>s the pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>ds in whi<span class=\"_ _0\"></span>ch cash f<span class=\"_ _0\"></span>low<span class=\"_ _0\"></span>s ass<span class=\"_ _0\"></span>oci<span class=\"_ _0\"></span>ated wi<span class=\"_ _0\"></span>th the matu<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y date of t<span class=\"_ _0\"></span>he for<span class=\"_ _0\"></span>ward fo<span class=\"_ _0\"></span>reign e<span class=\"_ _0\"></span>xchange cont<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s for whic<span class=\"_ _0\"></span>h hedg<span class=\"_ _0\"></span>e accountin<span class=\"_ _0\"></span>g is app<span class=\"_ _0\"></span>lied are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to o<span class=\"_ _0\"></span>ccur:<span class=\"_ _295\"> </span><table class=\"s w342 h12a\" id=\"_fc55f504-e02b-48c0-a8a4-5df854e5ef60\"><tr><td></td><td></td><td></td><td class=\"c n x7a3 y3265 w343 h113\"><div class=\"t m0 x1c1 h38 y3148 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x7a4 y3266 w33a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 2023<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x7a5 h2b y3267 ff2a fs17 fc4 sc0 ls1c0 ws1d7\">Expected<span class=\"_ _3\"></span> </td><td></td><td></td><td></td><td class=\"t m0 x7a6 h38 y3268 ff2c fs17 fc4 sc0 ls9f ws97\">Expected </td><td></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 x7a7 h2b y3269 ff2a fs17 fc4 sc0 ls7 ws1\">ca<span class=\"_ _0\"></span>sh </td><td class=\"t m0 x6e0 h2b y326a ff2a fs17 fc4 sc0 ls7 ws1\">6 mo<span class=\"_ _0\"></span>nth<span class=\"_ _0\"></span>s </td><td class=\"t m0 x614 h2b y326b ff2a fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h2b y326c ff2a fs17 fc4 sc0 ls7 ws1\">12 to 18 </td><td class=\"t m0 x227 h38 y326d ff2c fs17 fc4 sc0 ls7 ws1\">cas<span class=\"_ _0\"></span>h </td><td class=\"t m0 x7a8 h38 y326e ff2c fs17 fc4 sc0 ls7 ws1\">6 mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7a9 h38 y326f ff2c fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x7aa h38 y3270 ff2c fs17 fc4 sc0 ls7 ws1\">12 to 1<span class=\"_ _3\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ab h2b y3271 ff2a fs17 fc4 sc0 ls7 ws1\">flow<span class=\"_ _0\"></span>s </td><td class=\"t m0 x7ac h2b y3272 ff2a fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x38b h2b y3273 ff2a fs17 fc4 sc0 ls9c ws95\"> months </td><td class=\"t m0 x380 h2b y3274 ff2a fs17 fc4 sc0 ls9c ws95\">months<span class=\"_ _295\"> </span></td><td class=\"t m0 x7ad h38 y3275 ff2c fs17 fc4 sc0 ls7 ws1\">flow<span class=\"_ _0\"></span>s </td><td class=\"t m0 x223 h38 y3276 ff2c fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x7ae h38 y3277 ff2c fs17 fc4 sc0 ls7 ws1\"> mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7af h38 y3278 ff2c fs17 fc4 sc0 ls11c ws11f\">months<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x7b0 h2b y3279 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x7b1 h2b y327a ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m</td><td class=\"t m0 x7b2 h2b y327b ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x7b3 h2b y327c ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x569 h38 y327d ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m</td><td class=\"t m0 x7b4 h38 y327e ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x7b5 h38 y327f ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x22a h38 y3280 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3281 ff2c fs7 fc4 sc0 ls52 ws6\">For<span class=\"_ _0\"></span>ward exchange contract<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3162 w344 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 A<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b6 y3163 w33c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls12a ws146\">17<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b7 y3163 w345 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">75<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b8 y3163 w346 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">76.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7b9 y3163 w347 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">18<span class=\"_ _1\"></span>.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ba y3162 w348 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7d wse6\">105<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bb y3162 w349 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bc y3162 w78 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">49<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bd y3162 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w34a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7be y3128 w34b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7bf y3128 w34c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(3.7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c0 y3128 w18c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x5ad y3128 w16a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c1 y3127 w34d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c2 y3127 w11e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">30<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c3 y3127 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">39.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c4 y3127 w34e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _1\"></span>.6<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x7c5 y2fb3 w34f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls16 ws10\">165<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c6 y2fb3 w1cb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1d ws18\">72.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c7 y2fb3 w350 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lseb wsf8\">74<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c8 y2fb3 w345 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls17 ws11\">18<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7c9 y2fb2 w341 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">192<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ca y2fb2 w274 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">79.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cb y2fb2 w351 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cc y2fb2 w23e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls159 ws169\">24<span class=\"_ _0\"></span>.3<span class=\"_ _295\"> </span></div></td></tr></table>The av<span class=\"_ _0\"></span>erage e<span class=\"_ _0\"></span>xchange rate<span class=\"_ _0\"></span>s on op<span class=\"_ _0\"></span>en for<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ard curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s are:<span class=\"_ _295\"> </span><table class=\"s w342 h12b\" id=\"_8c12540b-4b5f-466f-b076-8b272125c80e\"><tr><td></td><td></td><td class=\"c n x7cd y3282 w343 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x7ce y3283 w352 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er 202<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x6e0 h2b y3284 ff2a fs17 fc4 sc0 ls7 ws1\">6 mo<span class=\"_ _0\"></span>nth<span class=\"_ _0\"></span>s </td><td class=\"t m0 x614 h2b y3285 ff2a fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x380 h2b y3286 ff2a fs17 fc4 sc0 ls7 ws1\">12 to 18 </td><td class=\"t m0 x7a8 h38 y3287 ff2c fs17 fc4 sc0 ls7 ws1\">6 mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7a9 h38 y3288 ff2c fs17 fc4 sc0 ls7 ws1\">6 to 12<span class=\"_ _295\"> </span></td><td class=\"t m0 x7aa h38 y3289 ff2c fs17 fc4 sc0 ls7 ws1\">12 to 1<span class=\"_ _3\"></span>8 </td></tr><tr><td></td><td class=\"t m0 x7ac h2b y328a ff2a fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x38b h2b y328b ff2a fs17 fc4 sc0 ls9c ws95\"> months </td><td class=\"t m0 x380 h2b y328c ff2a fs17 fc4 sc0 ls9c ws95\">months<span class=\"_ _295\"> </span></td><td class=\"t m0 x223 h38 y328d ff2c fs17 fc4 sc0 ls7 ws1\">or le<span class=\"_ _0\"></span>ss</td><td class=\"t m0 x7ae h38 y328e ff2c fs17 fc4 sc0 ls7 ws1\"> mon<span class=\"_ _0\"></span>ths </td><td class=\"t m0 x7af h38 y328f ff2c fs17 fc4 sc0 ls11c ws11f\">months</td></tr><tr><td></td><td class=\"t m0 x7b1 h2b y3290 ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m</td><td class=\"t m0 x7b2 h2b y3291 ff2a fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x7b3 h2b y3292 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m</td><td class=\"t m0 x7b4 h38 y3293 ff2c fs17 fc4 sc0 lsf ws9\"> \u00a3m</td><td class=\"t m0 x7b5 h38 y3294 ff2c fs17 fc4 sc0 ls7 ws1\"> \u00a3m </td><td class=\"t m0 x22a h38 y3295 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fcb w353 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">US Dollar<span class=\"_ _295\"> </span></div></td><td class=\"c n x7cf y2fcc w354 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d0 y2fcc w355 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _1\"></span>28<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d1 y2fcc w354 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d2 y2fcb w356 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d3 y2fcb w165 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>24<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d4 y2fcb w165 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>22<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w357 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls26 ws22\">Euro<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d5 y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>.1<span class=\"_ _1\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d6 y2fb3 w358 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1.1<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d7 y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>.1<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d8 y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7d9 y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7da y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr></table>Gains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es d<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d in the he<span class=\"_ _0\"></span>dging re<span class=\"_ _0\"></span>ser<span class=\"_ _1\"></span>ve in equit<span class=\"_ _0\"></span>y on for<span class=\"_ _0\"></span>war<span class=\"_ _0\"></span>d foreign e<span class=\"_ _0\"></span>xchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2024 will be re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent durin<span class=\"_ _0\"></span>g the pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d in whic<span class=\"_ _0\"></span>h the he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d forec<span class=\"_ _0\"></span>ast t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ion af<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>, whic<span class=\"_ _0\"></span>h is t<span class=\"_ _0\"></span>ypi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y one to t<span class=\"_ _0\"></span>wo mont<span class=\"_ _0\"></span>hs prio<span class=\"_ _0\"></span>r to the ca<span class=\"_ _0\"></span>sh flow o<span class=\"_ _0\"></span>ccurr<span class=\"_ _0\"></span>ing. At 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024, there are a numb<span class=\"_ _0\"></span>er of he<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>d foreign cu<span class=\"_ _0\"></span>rrenc<span class=\"_ _0\"></span>y t<span class=\"_ _0\"></span>ransa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions w<span class=\"_ _0\"></span>hich are exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to occur at var<span class=\"_ _0\"></span>ious date<span class=\"_ _0\"></span>s durin<span class=\"_ _0\"></span>g the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months. Dur<span class=\"_ _0\"></span>ing the ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>, gains of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.8m (F<span class=\"_ _0\"></span>Y 2023: los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s of \u00a30.6m) relating to unset<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ed for<span class=\"_ _0\"></span>wa<span class=\"_ _0\"></span>rd exchang<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s on t<span class=\"_ _0\"></span>he bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024 were relea<span class=\"_ _0\"></span>sed to t<span class=\"_ _0\"></span>he incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Gains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement o<span class=\"_ _0\"></span>n contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s whi<span class=\"_ _0\"></span>ch are yet to s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle are a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted as a no<span class=\"_ _0\"></span>n-<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ash m<span class=\"_ _0\"></span>ovement o<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>ash flow s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment. T<span class=\"_ _0\"></span>his eq<span class=\"_ _0\"></span>uated to a gain of \u00a3<span class=\"_ _0\"></span>2.4m in the ye<span class=\"_ _0\"></span>ar (F<span class=\"_ _0\"></span>Y 2023: gain of \u00a32.5m).<span class=\"_ _295\"> </span>The<span class=\"_ _0\"></span>re was no h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e inef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vene<span class=\"_ _0\"></span>ss dur<span class=\"_ _0\"></span>ing the yea<span class=\"_ _0\"></span>r (F<span class=\"_ _0\"></span>Y 2023: nil). The h<span class=\"_ _0\"></span>edg<span class=\"_ _0\"></span>e ratio is 1<span class=\"_ _3\"></span>:<span class=\"_ _3\"></span>1 in all insta<span class=\"_ _0\"></span>nces.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:SensitivityAnalysisForEachTypeOfMarketRisk",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-540": {
   "value": "Cre<span class=\"_ _0\"></span>dit r<span class=\"_ _0\"></span>isk<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup mana<span class=\"_ _0\"></span>ges e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>osure to cred<span class=\"_ _0\"></span>it risk at m<span class=\"_ _0\"></span>any levels<span class=\"_ _0\"></span>, ranging fro<span class=\"_ _0\"></span>m Exe<span class=\"_ _0\"></span>cuti<span class=\"_ _0\"></span>ve Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor app<span class=\"_ _0\"></span>roval be<span class=\"_ _0\"></span>ing requir<span class=\"_ _0\"></span>ed for the c<span class=\"_ _0\"></span>redit lim<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s of<span class=\"_ gs34\"> </span>large<span class=\"_ _0\"></span>r custom<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s, to the us<span class=\"_ _0\"></span>e of let<span class=\"_ _0\"></span>ter<span class=\"_ _0\"></span>s of cre<span class=\"_ _0\"></span>dit and c<span class=\"_ _0\"></span>ash in ad<span class=\"_ _0\"></span>vance w<span class=\"_ _0\"></span>here ap<span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>riate. Inter<span class=\"_ _0\"></span>nal proce<span class=\"_ _0\"></span>dures re<span class=\"_ _0\"></span>quire re<span class=\"_ _0\"></span>gular consi<span class=\"_ _0\"></span>derat<span class=\"_ _0\"></span>ion of credi<span class=\"_ _0\"></span>t ratings, b<span class=\"_ _0\"></span>oth inter<span class=\"_ _0\"></span>nally for l<span class=\"_ _0\"></span>ower valu<span class=\"_ _0\"></span>e custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s and re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed cre<span class=\"_ _0\"></span>dit refere<span class=\"_ _0\"></span>nce age<span class=\"_ _0\"></span>ncie<span class=\"_ _0\"></span>s for highe<span class=\"_ _0\"></span>r value cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>rs, p<span class=\"_ _0\"></span>aym<span class=\"_ _0\"></span>ent histor<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, a<span class=\"_ _0\"></span>ged i<span class=\"_ _0\"></span>tems and pro<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve debt co<span class=\"_ _0\"></span>llec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion. A<span class=\"_ _0\"></span>ll custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>signe<span class=\"_ _0\"></span>d a cred<span class=\"_ _0\"></span>it limit w<span class=\"_ _0\"></span>hich is subj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t to annual re<span class=\"_ _0\"></span>vie<span class=\"_ _0\"></span>w<span class=\"_ _3\"></span>. Considerati<span class=\"_ _0\"></span>on is given to s<span class=\"_ _0\"></span>ignifi<span class=\"_ _0\"></span>cant ad<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>se chan<span class=\"_ _0\"></span>ges in b<span class=\"_ _0\"></span>usines<span class=\"_ _0\"></span>s, fina<span class=\"_ _0\"></span>ncial and e<span class=\"_ _0\"></span>cono<span class=\"_ _0\"></span>mic cond<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>ns that may c<span class=\"_ _0\"></span>ause a sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant chang<span class=\"_ _0\"></span>e in the ab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of<span class=\"_ gs34\"> </span>custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s to me<span class=\"_ _0\"></span>et their o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Any ad<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>se dat<span class=\"_ _0\"></span>a relat<span class=\"_ _0\"></span>ing to the<span class=\"_ _0\"></span>se fac<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s is consid<span class=\"_ _0\"></span>ered in d<span class=\"_ _0\"></span>eter<span class=\"_ _0\"></span>mining wh<span class=\"_ _0\"></span>ethe<span class=\"_ _0\"></span>r there ha<span class=\"_ _0\"></span>s bee<span class=\"_ _0\"></span>n a<span class=\"_ gs34\"> </span>signif<span class=\"_ _0\"></span>icant in<span class=\"_ _0\"></span>creas<span class=\"_ _0\"></span>e in credi<span class=\"_ _0\"></span>t risk of a fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set o<span class=\"_ _0\"></span>n an ong<span class=\"_ _0\"></span>oing ba<span class=\"_ _0\"></span>sis throu<span class=\"_ _0\"></span>ghout e<span class=\"_ _0\"></span>ach rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g peri<span class=\"_ _0\"></span>od. Re<span class=\"_ _0\"></span>gardl<span class=\"_ _0\"></span>ess of t<span class=\"_ _0\"></span>he anal<span class=\"_ _0\"></span>ysis<span class=\"_ _0\"></span>, an<span class=\"_ gs34\"> </span>increa<span class=\"_ _0\"></span>se in cre<span class=\"_ _0\"></span>dit risk i<span class=\"_ _0\"></span>s presum<span class=\"_ _0\"></span>ed if a d<span class=\"_ _0\"></span>ebtor is m<span class=\"_ _0\"></span>ore than 3<span class=\"_ _0\"></span>0 days p<span class=\"_ _0\"></span>ast du<span class=\"_ _0\"></span>e in makin<span class=\"_ _0\"></span>g a contrac<span class=\"_ _0\"></span>tual p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has ap<span class=\"_ _0\"></span>plie<span class=\"_ _0\"></span>d the sim<span class=\"_ _0\"></span>plifi<span class=\"_ _0\"></span>ed ap<span class=\"_ _0\"></span>proach to m<span class=\"_ _0\"></span>easur<span class=\"_ _0\"></span>ing ex<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>, whic<span class=\"_ _0\"></span>h require<span class=\"_ _0\"></span>s lifetim<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>ses to b<span class=\"_ _0\"></span>e recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d from init<span class=\"_ _0\"></span>ial reco<span class=\"_ _0\"></span>gniti<span class=\"_ _0\"></span>on for trad<span class=\"_ _0\"></span>e rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es. L<span class=\"_ _0\"></span>ifetim<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d cred<span class=\"_ _0\"></span>it los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s for trad<span class=\"_ _0\"></span>e recei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s are ca<span class=\"_ _0\"></span>lculate<span class=\"_ _0\"></span>d base<span class=\"_ _0\"></span>d on histor<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l los<span class=\"_ _0\"></span>s rates and a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted wh<span class=\"_ _0\"></span>ere ne<span class=\"_ _0\"></span>cess<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y for re<span class=\"_ _0\"></span>levant for<span class=\"_ _1\"></span>ward-<span class=\"_ _0\"></span>loo<span class=\"_ _0\"></span>king es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en group<span class=\"_ _0\"></span>ed for t<span class=\"_ _0\"></span>his analy<span class=\"_ _0\"></span>sis bas<span class=\"_ _0\"></span>ed o<span class=\"_ _0\"></span>n shared cre<span class=\"_ _0\"></span>dit ris<span class=\"_ _0\"></span>k charac<span class=\"_ _0\"></span>teri<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>cs, i<span class=\"_ _0\"></span>ncluding t<span class=\"_ _0\"></span>he se<span class=\"_ _0\"></span>gment a<span class=\"_ _0\"></span>nd countr<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>/regi<span class=\"_ _0\"></span>on in whi<span class=\"_ _0\"></span>ch the cus<span class=\"_ _0\"></span>tom<span class=\"_ _0\"></span>er op<span class=\"_ _0\"></span>erates<span class=\"_ _0\"></span>. The m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>el, which co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>rs ma<span class=\"_ _0\"></span>cro<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>conomi<span class=\"_ _0\"></span>c informati<span class=\"_ _0\"></span>on, has b<span class=\"_ _0\"></span>een a<span class=\"_ _0\"></span>pplie<span class=\"_ _0\"></span>d to the Gro<span class=\"_ _0\"></span>up\u2019s two s<span class=\"_ _0\"></span>egme<span class=\"_ _0\"></span>nts d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>ferently. For tra<span class=\"_ _0\"></span>de re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les in t<span class=\"_ _0\"></span>he Sust<span class=\"_ _0\"></span>ainabl<span class=\"_ _0\"></span>e So<span class=\"_ _0\"></span>lutio<span class=\"_ _0\"></span>ns sec<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>, a differe<span class=\"_ _0\"></span>nt los<span class=\"_ _0\"></span>s rate has be<span class=\"_ _0\"></span>en ap<span class=\"_ _0\"></span>plied to t<span class=\"_ _0\"></span>he USA a<span class=\"_ _0\"></span>nd Japa<span class=\"_ _0\"></span>n compar<span class=\"_ _0\"></span>ed to the rem<span class=\"_ _0\"></span>ainde<span class=\"_ _0\"></span>r of the s<span class=\"_ _0\"></span>egme<span class=\"_ _0\"></span>nt\u2019s geo<span class=\"_ _0\"></span>graph<span class=\"_ _0\"></span>ical ma<span class=\"_ _0\"></span>rkets<span class=\"_ _0\"></span>. In th<span class=\"_ _0\"></span>e Me<span class=\"_ _0\"></span>dica<span class=\"_ _0\"></span>l sec<span class=\"_ _0\"></span>tor, a single highe<span class=\"_ _0\"></span>r rate of allowa<span class=\"_ _0\"></span>nce has b<span class=\"_ _0\"></span>een us<span class=\"_ _0\"></span>ed to ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>e higher r<span class=\"_ _0\"></span>isk of de<span class=\"_ _0\"></span>fault of the customer base.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s payme<span class=\"_ _0\"></span>nt terms t<span class=\"_ _0\"></span>yp<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>lly rang<span class=\"_ _0\"></span>e from 30 to 6<span class=\"_ _0\"></span>0 day<span class=\"_ _0\"></span>s dep<span class=\"_ _0\"></span>ending o<span class=\"_ _0\"></span>n ge<span class=\"_ _0\"></span>ograp<span class=\"_ _0\"></span>hy<span class=\"_ _3\"></span>. T<span class=\"_ _3\"></span>rade recei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s are sp<span class=\"_ _0\"></span>ecif<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>lly impa<span class=\"_ _0\"></span>ired and consid<span class=\"_ _0\"></span>ered in d<span class=\"_ _0\"></span>efault wh<span class=\"_ _0\"></span>en the am<span class=\"_ _0\"></span>ount is in di<span class=\"_ _0\"></span>spute, whe<span class=\"_ _0\"></span>n custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s are be<span class=\"_ _0\"></span>lieve<span class=\"_ _0\"></span>d to be in fina<span class=\"_ _0\"></span>ncial dif<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>icult<span class=\"_ _0\"></span>y, or if any other rea<span class=\"_ _0\"></span>son e<span class=\"_ _0\"></span>xis<span class=\"_ _0\"></span>ts which i<span class=\"_ _0\"></span>mplie<span class=\"_ _0\"></span>s that the<span class=\"_ _0\"></span>re is dou<span class=\"_ _0\"></span>bt over th<span class=\"_ _0\"></span>e recovera<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of th<span class=\"_ _0\"></span>e debt. T<span class=\"_ _0\"></span>hey a<span class=\"_ _0\"></span>re wri<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>n off w<span class=\"_ _0\"></span>hen t<span class=\"_ _0\"></span>here is no r<span class=\"_ _0\"></span>easo<span class=\"_ _0\"></span>nable e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ation of<span class=\"_ gs34\"> </span>recover<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on an es<span class=\"_ _0\"></span>timate of t<span class=\"_ _0\"></span>he finan<span class=\"_ _0\"></span>cial po<span class=\"_ _0\"></span>sitio<span class=\"_ _0\"></span>n of the cus<span class=\"_ _0\"></span>tome<span class=\"_ _0\"></span>r<span class=\"_ _3\"></span>. Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Climate change w<span class=\"_ _0\"></span>ill impac<span class=\"_ _0\"></span>t t<span class=\"_ _0\"></span>he Group\u2019s custo<span class=\"_ _0\"></span>mer<span class=\"_ _0\"></span>s in dif<span class=\"_ _0\"></span>ferent way<span class=\"_ _0\"></span>s and ove<span class=\"_ _0\"></span>r dif<span class=\"_ _0\"></span>ferent tim<span class=\"_ _0\"></span>e hor<span class=\"_ _0\"></span>izons. W<span class=\"_ _0\"></span>hilst t<span class=\"_ _0\"></span>he overall im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of climate chang<span class=\"_ _0\"></span>e on th<span class=\"_ _0\"></span>e Group\u2019s revenue is ant<span class=\"_ _0\"></span>icipate<span class=\"_ _0\"></span>d to be p<span class=\"_ _0\"></span>ositi<span class=\"_ _0\"></span>ve, there w<span class=\"_ _0\"></span>ill be mar<span class=\"_ _0\"></span>kets<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>sec<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>rs w<span class=\"_ _0\"></span>hich are a<span class=\"_ _0\"></span>dver<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ly impac<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d. Thi<span class=\"_ _0\"></span>s is not antic<span class=\"_ _0\"></span>ipated to have a<span class=\"_ _0\"></span>n adve<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>e impac<span class=\"_ _0\"></span>t in t<span class=\"_ _0\"></span>he sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t-term ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sment of re<span class=\"_ _0\"></span>coverab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y, i<span class=\"_ _3\"></span>.e. over the life of the re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les o<span class=\"_ _0\"></span>n the ba<span class=\"_ _0\"></span>lance she<span class=\"_ _0\"></span>et at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024. Th<span class=\"_ _0\"></span>e agein<span class=\"_ _0\"></span>g of trade r<span class=\"_ _0\"></span>ecei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s is show<span class=\"_ _0\"></span>n be<span class=\"_ _0\"></span>low wi<span class=\"_ _0\"></span>th 8<span class=\"_ _0\"></span>4% not yet due, of whi<span class=\"_ _0\"></span>ch the vas<span class=\"_ _0\"></span>t majo<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y wi<span class=\"_ _0\"></span>ll beco<span class=\"_ _0\"></span>me du<span class=\"_ _0\"></span>e within 6<span class=\"_ _0\"></span>0 day<span class=\"_ _0\"></span>s of the yea<span class=\"_ _0\"></span>r end. T<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p monito<span class=\"_ _0\"></span>rs th<span class=\"_ _0\"></span>e age<span class=\"_ _0\"></span>ing and prof<span class=\"_ _0\"></span>ile of the re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les o<span class=\"_ _0\"></span>n a regular b<span class=\"_ _0\"></span>asis, in<span class=\"_ _0\"></span>cluding t<span class=\"_ _0\"></span>he regul<span class=\"_ _0\"></span>ar use of e<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>ternal cre<span class=\"_ _0\"></span>dit ratin<span class=\"_ _0\"></span>g agen<span class=\"_ _0\"></span>cies<span class=\"_ _0\"></span>, and up<span class=\"_ _0\"></span>dates th<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d credit los<span class=\"_ _0\"></span>s mod<span class=\"_ _0\"></span>el as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons if ev<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nce of changin<span class=\"_ _0\"></span>g trends o<span class=\"_ _0\"></span>r risk prof<span class=\"_ _0\"></span>iles e<span class=\"_ _0\"></span>merg<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es, b<span class=\"_ _0\"></span>eing \u2018hel<span class=\"_ _0\"></span>d to colle<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>\u2019 a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s, can b<span class=\"_ _0\"></span>e analy<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span><table class=\"s w35a h12c\" id=\"_35809fbe-de32-47c7-80ea-1bf58c146765\"><tr><td></td><td class=\"t m0 x1fe h2b y3296 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3296 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3297 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x201 h2b y3297 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y3297 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y3298 w35b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s not pas<span class=\"_ _0\"></span>t due<span class=\"_ _295\"> </span></div></td><td class=\"c n x7db y3299 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x7dc y3298 w2b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y329a ff2c fs7 fc4 sc0 ls7 ws1\">Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s pas<span class=\"_ _0\"></span>t due:<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y31bf w35c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 Les<span class=\"_ _0\"></span>s than 3<span class=\"_ _0\"></span>0 days<span class=\"_ _295\"> </span></div></td><td class=\"c n x7dd y329b w35d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d0 y31bf w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y329c w35e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 30 to 60 d<span class=\"_ _0\"></span>ays<span class=\"_ _295\"> </span></div></td><td class=\"c n x7de y329d w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7df y329c w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y329e w35f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2013 More t<span class=\"_ _0\"></span>han 60 d<span class=\"_ _0\"></span>ays<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e0 y329f w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e1 y329e w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32a0 w360 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal pas<span class=\"_ _0\"></span>t due<span class=\"_ _295\"> </span></div></td><td class=\"c n x510 y32a1 w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e2 y32a0 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">5.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3168 w361 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Lifet<span class=\"_ _0\"></span>ime ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted cre<span class=\"_ _0\"></span>dit los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e3 y3169 wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">(0.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e4 y3168 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w362 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>call<span class=\"_ _0\"></span>y impaire<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y316a w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e5 y316b w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32a2 w363 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Spe<span class=\"_ _0\"></span>cifi<span class=\"_ _0\"></span>c allowa<span class=\"_ _0\"></span>nces for ba<span class=\"_ _0\"></span>d and do<span class=\"_ _0\"></span>ubt<span class=\"_ _0\"></span>ful de<span class=\"_ _0\"></span>bts<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e6 y32a3 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e7 y32a2 w277 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w364 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Carr<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g amount of im<span class=\"_ _0\"></span>paire<span class=\"_ _0\"></span>d recei<span class=\"_ _0\"></span>vable<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e8 y3128 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x2f4 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w365 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade r<span class=\"_ _0\"></span>ece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>le<span class=\"_ _0\"></span>s ne<span class=\"_ _0\"></span>t of all<span class=\"_ _0\"></span>owan<span class=\"_ _0\"></span>ces<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e9 y2fb3 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">33.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ea y2fb2 w366 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls72 ws70\">35.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td></tr></table>Move<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in the a<span class=\"_ _0\"></span>llowan<span class=\"_ _0\"></span>ce for impair<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s were:<span class=\"_ _295\"> </span><table class=\"s w367 h126\" id=\"_c961c915-925e-41e9-a47d-29e85c9e7bcf\"><tr><td></td><td class=\"t m0 x1fe h2b y32a4 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32a4 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y32a5 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32a5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fc9 w368 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">At beginnin<span class=\"_ _0\"></span>g of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x7eb y2fc8 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ec y2fc9 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w369 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Charge in the yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x638 y3163 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ed y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w36a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Rele<span class=\"_ _0\"></span>ase of all<span class=\"_ _0\"></span>owance<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ee y3128 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ef y3127 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w36b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">At end o<span class=\"_ _0\"></span>f year<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cf y2fb3 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d0 y2fb2 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr></table>The ra<span class=\"_ _0\"></span>nge of e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>ss (\u2018ECL<span class=\"_ _5\"></span>\u2019) a<span class=\"_ _0\"></span>llowan<span class=\"_ _0\"></span>ce is as follow<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span><table class=\"s w36c h12d\" id=\"_3a63181c-09af-45c4-ac39-c8dff13fc6cd\"><tr><td></td><td></td><td class=\"t m0 x6ad h38 y32a6 ff2c fs17 fc4 sc0 ls7 ws1\">Le<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>an<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h38 y32a7 ff2c fs17 fc4 sc0 ls7 ws1\">30 to 6<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f1 h38 y32a8 ff2c fs17 fc4 sc0 ls7 ws1\">60 to 9<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f2 h38 y32a9 ff2c fs17 fc4 sc0 ls7 ws1\">Mo<span class=\"_ _0\"></span>re tha<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x726 h38 y32aa ff2c fs17 fc4 sc0 ls7 ws1\">30 da<span class=\"_ _0\"></span>ys </td><td class=\"t m0 x7f3 h38 y32ab ff2c fs17 fc4 sc0 lse0 wsdb\">days<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f4 h38 y32ac ff2c fs17 fc4 sc0 lse0 wsdb\">days<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f5 h38 y32ad ff2c fs17 fc4 sc0 ls7 ws1\">90 d<span class=\"_ _0\"></span>ays<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7f6 h38 y32ae ff2c fs17 fc4 sc0 lse8 ws1d6\">Cur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></td><td class=\"t m0 x45e h38 y32af ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h38 y32b0 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f1 h38 y32b1 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f7 h38 y32b2 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32b2 ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f8 h38 y32b3 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x6aa h38 y32b4 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f9 h38 y32b5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x66d h38 y32b6 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x790 h38 y32b7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32b7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32b8 ff2a fs7 fc0 sc0 ls11 wsb\">2024<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32b9 w36d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">% allowa<span class=\"_ _0\"></span>nce<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fa y32ba w36e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsdc wsd8\">0\u20130<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>3<span class=\"_ _1e\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fb y32ba w36f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">0.5<span class=\"_ _0\"></span>\u2013<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.5<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fc y32ba w370 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls72 ws70\">2<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fd y32ba w371 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls72 ws70\">5<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fe y32ba w372 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lseb wsf8\">7<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>\u201310<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y3158 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ff y3159 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x800 y3159 w35d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x801 y3159 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x802 y3159 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x803 y3159 w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x804 y3159 w373 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">33.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y32bb ff2c fs7 fc4 sc0 ls7 ws1\">Allo<span class=\"_ _0\"></span>wance (in<span class=\"_ _0\"></span>clusive of s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32bc w374 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">impairm<span class=\"_ _0\"></span>ents)<span class=\"_ _295\"> </span></div></td><td class=\"c n x805 y32bd w375 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x806 y32bd w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x807 y32bd w23e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x808 y32bd w61 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x809 y32bd wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x80a y32bd wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">(0.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x80b h9 y32be ff2a fs7 fc4 sc0 lsd9 wsd5\">33.0<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32bf ff2a fs7 fc0 sc0 ls11 wsb\">2023<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32c0 w36d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">% allowa<span class=\"_ _0\"></span>nce<span class=\"_ _295\"> </span></div></td><td class=\"c n x80c y32c0 w376 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c1 ws1d8\">0\u20130<span class=\"_ _5\"></span>.<span class=\"_ _3\"></span>3<span class=\"_ _1e\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80d y32c0 w377 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">0.5<span class=\"_ _1\"></span>\u2013<span class=\"_ _5\"></span>1.5<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80e y32c0 w378 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">20<span class=\"_ _1\"></span>\u201350%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80f y32c0 w379 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">50<span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span>60%<span class=\"_ _295\"> </span></div></td><td class=\"c n x810 y32c0 w37a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">7<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>\u201310<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y32c1 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x811 y32c1 w37b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x812 y32c1 w17e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x813 y32c1 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x814 y32c1 w112 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x815 y32c1 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x816 y32c1 w37c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y32c2 ff2c fs7 fc4 sc0 ls7 ws1\">Allo<span class=\"_ _0\"></span>wance (in<span class=\"_ _0\"></span>clusive of s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fb0 w374 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">impairm<span class=\"_ _0\"></span>ents)<span class=\"_ _295\"> </span></div></td><td class=\"c n x817 y2fb0 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x818 y2fb0 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x819 y2fb0 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81a y2fb0 w277 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81b y2fb0 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81c y2fb0 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x80b hb y32c3 ff2c fs7 fc4 sc0 ls72 ws70\">35.5<span class=\"_ _295\"> </span></td></tr></table>The c<span class=\"_ _0\"></span>redit r<span class=\"_ _0\"></span>isk in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s, othe<span class=\"_ _0\"></span>r financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and de<span class=\"_ _0\"></span>rivat<span class=\"_ _0\"></span>ive finan<span class=\"_ _0\"></span>cial ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s is limited b<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ause t<span class=\"_ _0\"></span>he counterp<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s with s<span class=\"_ _0\"></span>ignifi<span class=\"_ _0\"></span>cant ba<span class=\"_ _0\"></span>lances a<span class=\"_ _0\"></span>re est<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>ished inte<span class=\"_ _0\"></span>rnatio<span class=\"_ _0\"></span>nal bank<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e credi<span class=\"_ _0\"></span>t ratings are m<span class=\"_ _0\"></span>onitor<span class=\"_ _0\"></span>ed on an o<span class=\"_ _0\"></span>ngoin<span class=\"_ _0\"></span>g basis<span class=\"_ _0\"></span>. The<span class=\"_ _0\"></span>se<span class=\"_ gs34\"> </span>ba<span class=\"_ _0\"></span>lances a<span class=\"_ _0\"></span>re there<span class=\"_ _0\"></span>fore consid<span class=\"_ _0\"></span>ered to have l<span class=\"_ _0\"></span>ow credi<span class=\"_ _0\"></span>t risk on in<span class=\"_ _0\"></span>itial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion.<span class=\"_ _295\"> </span>Ca<span class=\"_ _0\"></span>sh a<span class=\"_ _0\"></span>nd c<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>h eq<span class=\"_ _0\"></span>uival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Cash and c<span class=\"_ _0\"></span>ash equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>e cas<span class=\"_ _0\"></span>h balance<span class=\"_ _0\"></span>s, ca<span class=\"_ _0\"></span>ll dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d other sh<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t-term d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h origin<span class=\"_ _0\"></span>al maturit<span class=\"_ _0\"></span>ies t<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>pic<span class=\"_ _0\"></span>ally of thr<span class=\"_ _0\"></span>ee months o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he ca<span class=\"_ _0\"></span>sh and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts di<span class=\"_ _0\"></span>sclo<span class=\"_ _0\"></span>sed i<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p balance s<span class=\"_ _0\"></span>heet a<span class=\"_ _0\"></span>nd in the Gr<span class=\"_ _0\"></span>oup ca<span class=\"_ _0\"></span>sh flow s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement in<span class=\"_ _0\"></span>clude \u00a30.8<span class=\"_ _0\"></span>m ring<span class=\"_ _0\"></span>-fenced in t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p\u2019s C<span class=\"_ _3\"></span>hinese sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, which is co<span class=\"_ _0\"></span>mmit<span class=\"_ _0\"></span>ted to c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pansi<span class=\"_ _0\"></span>on (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a33.4m) and th<span class=\"_ _0\"></span>erefore is<span class=\"_ gs34\"> </span>not availa<span class=\"_ _0\"></span>ble for g<span class=\"_ _0\"></span>eneral u<span class=\"_ _0\"></span>se by the o<span class=\"_ _0\"></span>ther ent<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s withi<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p.<span class=\"_ _295\"> </span>Other financial assets<span class=\"_ _295\"> </span>Cash inves<span class=\"_ _0\"></span>ted in ter<span class=\"_ _0\"></span>m or noti<span class=\"_ _0\"></span>ce dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ith ori<span class=\"_ _0\"></span>ginal matur<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s greater t<span class=\"_ _0\"></span>han thre<span class=\"_ _0\"></span>e months in d<span class=\"_ _0\"></span>uration d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia to be<span class=\"_ gs34\"> </span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. Accord<span class=\"_ _0\"></span>ingly, these d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d with<span class=\"_ _0\"></span>in other fi<span class=\"_ _0\"></span>nancial as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd are car<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>d at amor<span class=\"_ _1\"></span>tised cos<span class=\"_ _0\"></span>t in accordan<span class=\"_ _0\"></span>ce with I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9.<span class=\"_ _295\"> </span>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed co<span class=\"_ _0\"></span>st Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ised co<span class=\"_ _0\"></span>st cons<span class=\"_ _0\"></span>ist of l<span class=\"_ _0\"></span>oans re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Th<span class=\"_ _0\"></span>e loan re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble\u2019s initial fair va<span class=\"_ _0\"></span>lue is the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of th<span class=\"_ _0\"></span>e future repay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s, di<span class=\"_ _0\"></span>scounted u<span class=\"_ _0\"></span>sing a market rate of intere<span class=\"_ _0\"></span>st for a<span class=\"_ _0\"></span>n arm\u2019s length l<span class=\"_ _0\"></span>oan, wh<span class=\"_ _0\"></span>en the l<span class=\"_ _0\"></span>oan is gra<span class=\"_ _0\"></span>nted interes<span class=\"_ _0\"></span>t fre<span class=\"_ _0\"></span>e. As t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>ans recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e are held fo<span class=\"_ _0\"></span>r colle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion of co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>tual c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>ws, w<span class=\"_ _0\"></span>here c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent so<span class=\"_ _0\"></span>lel<span class=\"_ _0\"></span>y paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s of princi<span class=\"_ _0\"></span>pal and e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, they are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost i<span class=\"_ _0\"></span>n accordance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Both th<span class=\"_ _0\"></span>e initial d<span class=\"_ _0\"></span>iscount b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the fair valu<span class=\"_ _0\"></span>e and lo<span class=\"_ _0\"></span>an value a<span class=\"_ _0\"></span>nd the subse<span class=\"_ _0\"></span>quent unw<span class=\"_ _0\"></span>ind of th<span class=\"_ _0\"></span>e discou<span class=\"_ _0\"></span>nt are includ<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>thin finan<span class=\"_ _0\"></span>ce (cost<span class=\"_ _0\"></span>s)/<span class=\"_ _0\"></span>incom<span class=\"_ _0\"></span>e in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024, the max<span class=\"_ _0\"></span>imum ex<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sure wit<span class=\"_ _0\"></span>h a single b<span class=\"_ _0\"></span>ank for de<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s (cash and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>nd other f<span class=\"_ _0\"></span>inancial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s) was \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>5.2m (30 Septe<span class=\"_ _0\"></span>mber 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>9.8m) for the Group. A<span class=\"_ _0\"></span>s a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024, the large<span class=\"_ _0\"></span>st mar<span class=\"_ _0\"></span>k to market exp<span class=\"_ _0\"></span>osure for g<span class=\"_ _0\"></span>ains on for<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>ard foreign e<span class=\"_ _0\"></span>xchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s to a single b<span class=\"_ _0\"></span>ank was \u00a3<span class=\"_ _0\"></span>3.0m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a30.9m)<span class=\"_ _3\"></span>. The a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s on d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit at th<span class=\"_ _0\"></span>e year end re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent the<span class=\"_ gs34\"> </span>Grou<span class=\"_ _0\"></span>p\u2019s maximum e<span class=\"_ _0\"></span>xpo<span class=\"_ _0\"></span>sure to cred<span class=\"_ _0\"></span>it risk on c<span class=\"_ _0\"></span>ash an<span class=\"_ _0\"></span>d dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCreditRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-553": {
   "value": "The ra<span class=\"_ _0\"></span>nge of e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted cre<span class=\"_ _0\"></span>dit lo<span class=\"_ _0\"></span>ss (\u2018ECL<span class=\"_ _5\"></span>\u2019) a<span class=\"_ _0\"></span>llowan<span class=\"_ _0\"></span>ce is as follow<span class=\"_ _0\"></span>s:<span class=\"_ _295\"> </span><table class=\"s w36c h12d\" id=\"_3a63181c-09af-45c4-ac39-c8dff13fc6cd\"><tr><td></td><td></td><td class=\"t m0 x6ad h38 y32a6 ff2c fs17 fc4 sc0 ls7 ws1\">Le<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>an<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h38 y32a7 ff2c fs17 fc4 sc0 ls7 ws1\">30 to 6<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f1 h38 y32a8 ff2c fs17 fc4 sc0 ls7 ws1\">60 to 9<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f2 h38 y32a9 ff2c fs17 fc4 sc0 ls7 ws1\">Mo<span class=\"_ _0\"></span>re tha<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x726 h38 y32aa ff2c fs17 fc4 sc0 ls7 ws1\">30 da<span class=\"_ _0\"></span>ys </td><td class=\"t m0 x7f3 h38 y32ab ff2c fs17 fc4 sc0 lse0 wsdb\">days<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f4 h38 y32ac ff2c fs17 fc4 sc0 lse0 wsdb\">days<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f5 h38 y32ad ff2c fs17 fc4 sc0 ls7 ws1\">90 d<span class=\"_ _0\"></span>ays<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x7f6 h38 y32ae ff2c fs17 fc4 sc0 lse8 ws1d6\">Cur<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></td><td class=\"t m0 x45e h38 y32af ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h38 y32b0 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f1 h38 y32b1 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f7 h38 y32b2 ff2c fs17 fc4 sc0 ls7 ws1\">pas<span class=\"_ _0\"></span>t du<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32b2 ff2c fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x7f8 h38 y32b3 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x6aa h38 y32b4 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f9 h38 y32b5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x66d h38 y32b6 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x790 h38 y32b7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32b7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32b8 ff2a fs7 fc0 sc0 ls11 wsb\">2024<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32b9 w36d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">% allowa<span class=\"_ _0\"></span>nce<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fa y32ba w36e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsdc wsd8\">0\u20130<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span>3<span class=\"_ _1e\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fb y32ba w36f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">0.5<span class=\"_ _0\"></span>\u2013<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.5<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fc y32ba w370 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls72 ws70\">2<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fd y32ba w371 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls72 ws70\">5<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x7fe y32ba w372 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lseb wsf8\">7<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>\u201310<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y3158 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ff y3159 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x800 y3159 w35d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1bc ws45\">2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x801 y3159 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x802 y3159 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x803 y3159 w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls1f ws1a\">0.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x804 y3159 w373 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls20 ws49\">33.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y32bb ff2c fs7 fc4 sc0 ls7 ws1\">Allo<span class=\"_ _0\"></span>wance (in<span class=\"_ _0\"></span>clusive of s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32bc w374 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">impairm<span class=\"_ _0\"></span>ents)<span class=\"_ _295\"> </span></div></td><td class=\"c n x805 y32bd w375 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x806 y32bd w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x807 y32bd w23e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x808 y32bd w61 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x809 y32bd wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x80a y32bd wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">(0.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x80b h9 y32be ff2a fs7 fc4 sc0 lsd9 wsd5\">33.0<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32bf ff2a fs7 fc0 sc0 ls11 wsb\">2023<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32c0 w36d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">% allowa<span class=\"_ _0\"></span>nce<span class=\"_ _295\"> </span></div></td><td class=\"c n x80c y32c0 w376 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c1 ws1d8\">0\u20130<span class=\"_ _5\"></span>.<span class=\"_ _3\"></span>3<span class=\"_ _1e\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80d y32c0 w377 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">0.5<span class=\"_ _1\"></span>\u2013<span class=\"_ _5\"></span>1.5<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80e y32c0 w378 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">20<span class=\"_ _1\"></span>\u201350%<span class=\"_ _295\"> </span></div></td><td class=\"c n x80f y32c0 w379 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">50<span class=\"_ _1\"></span>\u2013<span class=\"_ _1\"></span>60%<span class=\"_ _295\"> </span></div></td><td class=\"c n x810 y32c0 w37a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">7<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>\u201310<span class=\"_ _1\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y32c1 w32a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x811 y32c1 w37b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x812 y32c1 w17e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">4.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x813 y32c1 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x814 y32c1 w112 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x815 y32c1 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x816 y32c1 w37c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y32c2 ff2c fs7 fc4 sc0 ls7 ws1\">Allo<span class=\"_ _0\"></span>wance (in<span class=\"_ _0\"></span>clusive of s<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cific </td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fb0 w374 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls18 ws12\">impairm<span class=\"_ _0\"></span>ents)<span class=\"_ _295\"> </span></div></td><td class=\"c n x817 y2fb0 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x818 y2fb0 w275 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x819 y2fb0 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81a y2fb0 w277 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81b y2fb0 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x81c y2fb0 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.6)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td></td><td></td><td></td><td></td><td class=\"t m0 x80b hb y32c3 ff2c fs7 fc4 sc0 ls72 ws70\">35.5<span class=\"_ _295\"> </span></td></tr></table>The c<span class=\"_ _0\"></span>redit r<span class=\"_ _0\"></span>isk in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s, othe<span class=\"_ _0\"></span>r financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and de<span class=\"_ _0\"></span>rivat<span class=\"_ _0\"></span>ive finan<span class=\"_ _0\"></span>cial ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s is limited b<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ause t<span class=\"_ _0\"></span>he counterp<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s with s<span class=\"_ _0\"></span>ignifi<span class=\"_ _0\"></span>cant ba<span class=\"_ _0\"></span>lances a<span class=\"_ _0\"></span>re est<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>ished inte<span class=\"_ _0\"></span>rnatio<span class=\"_ _0\"></span>nal bank<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e credi<span class=\"_ _0\"></span>t ratings are m<span class=\"_ _0\"></span>onitor<span class=\"_ _0\"></span>ed on an o<span class=\"_ _0\"></span>ngoin<span class=\"_ _0\"></span>g basis<span class=\"_ _0\"></span>. The<span class=\"_ _0\"></span>se<span class=\"_ gs34\"> </span>ba<span class=\"_ _0\"></span>lances a<span class=\"_ _0\"></span>re there<span class=\"_ _0\"></span>fore consid<span class=\"_ _0\"></span>ered to have l<span class=\"_ _0\"></span>ow credi<span class=\"_ _0\"></span>t risk on in<span class=\"_ _0\"></span>itial re<span class=\"_ _0\"></span>cognit<span class=\"_ _0\"></span>ion.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAllowanceForCreditLossesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-587": {
   "value": "Ca<span class=\"_ _0\"></span>sh a<span class=\"_ _0\"></span>nd c<span class=\"_ _0\"></span>as<span class=\"_ _0\"></span>h eq<span class=\"_ _0\"></span>uival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Cash and c<span class=\"_ _0\"></span>ash equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts co<span class=\"_ _0\"></span>mpris<span class=\"_ _0\"></span>e cas<span class=\"_ _0\"></span>h balance<span class=\"_ _0\"></span>s, ca<span class=\"_ _0\"></span>ll dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d other sh<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t-term d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h origin<span class=\"_ _0\"></span>al maturit<span class=\"_ _0\"></span>ies t<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>pic<span class=\"_ _0\"></span>ally of thr<span class=\"_ _0\"></span>ee months o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he ca<span class=\"_ _0\"></span>sh and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts di<span class=\"_ _0\"></span>sclo<span class=\"_ _0\"></span>sed i<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p balance s<span class=\"_ _0\"></span>heet a<span class=\"_ _0\"></span>nd in the Gr<span class=\"_ _0\"></span>oup ca<span class=\"_ _0\"></span>sh flow s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement in<span class=\"_ _0\"></span>clude \u00a30.8<span class=\"_ _0\"></span>m ring<span class=\"_ _0\"></span>-fenced in t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p\u2019s C<span class=\"_ _3\"></span>hinese sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>, which is co<span class=\"_ _0\"></span>mmit<span class=\"_ _0\"></span>ted to c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pansi<span class=\"_ _0\"></span>on (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a33.4m) and th<span class=\"_ _0\"></span>erefore is<span class=\"_ gs34\"> </span>not availa<span class=\"_ _0\"></span>ble for g<span class=\"_ _0\"></span>eneral u<span class=\"_ _0\"></span>se by the o<span class=\"_ _0\"></span>ther ent<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s withi<span class=\"_ _0\"></span>n the Grou<span class=\"_ _0\"></span>p.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyToDetermineComponentsOfCashAndCashEquivalents",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-588": {
   "value": "Other financial assets<span class=\"_ _295\"> </span>Cash inves<span class=\"_ _0\"></span>ted in ter<span class=\"_ _0\"></span>m or noti<span class=\"_ _0\"></span>ce dep<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ith ori<span class=\"_ _0\"></span>ginal matur<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s greater t<span class=\"_ _0\"></span>han thre<span class=\"_ _0\"></span>e months in d<span class=\"_ _0\"></span>uration d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not me<span class=\"_ _0\"></span>et th<span class=\"_ _0\"></span>e criter<span class=\"_ _0\"></span>ia to be<span class=\"_ gs34\"> </span>clas<span class=\"_ _0\"></span>sifi<span class=\"_ _0\"></span>ed as c<span class=\"_ _0\"></span>ash and c<span class=\"_ _0\"></span>ash e<span class=\"_ _0\"></span>quival<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. Accord<span class=\"_ _0\"></span>ingly, these d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d with<span class=\"_ _0\"></span>in other fi<span class=\"_ _0\"></span>nancial as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>nd are car<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>d at amor<span class=\"_ _1\"></span>tised cos<span class=\"_ _0\"></span>t in accordan<span class=\"_ _0\"></span>ce with I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9.<span class=\"_ _295\"> </span>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at a<span class=\"_ _0\"></span>mor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>ed co<span class=\"_ _0\"></span>st Financia<span class=\"_ _0\"></span>l ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s held a<span class=\"_ _0\"></span>t amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ised co<span class=\"_ _0\"></span>st cons<span class=\"_ _0\"></span>ist of l<span class=\"_ _0\"></span>oans re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>le. Th<span class=\"_ _0\"></span>e loan re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble\u2019s initial fair va<span class=\"_ _0\"></span>lue is the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of th<span class=\"_ _0\"></span>e future repay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s, di<span class=\"_ _0\"></span>scounted u<span class=\"_ _0\"></span>sing a market rate of intere<span class=\"_ _0\"></span>st for a<span class=\"_ _0\"></span>n arm\u2019s length l<span class=\"_ _0\"></span>oan, wh<span class=\"_ _0\"></span>en the l<span class=\"_ _0\"></span>oan is gra<span class=\"_ _0\"></span>nted interes<span class=\"_ _0\"></span>t fre<span class=\"_ _0\"></span>e. As t<span class=\"_ _0\"></span>he lo<span class=\"_ _0\"></span>ans recei<span class=\"_ _0\"></span>vabl<span class=\"_ _0\"></span>e are held fo<span class=\"_ _0\"></span>r colle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tion of co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>tual c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>ws, w<span class=\"_ _0\"></span>here c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ows re<span class=\"_ _0\"></span>pres<span class=\"_ _0\"></span>ent so<span class=\"_ _0\"></span>lel<span class=\"_ _0\"></span>y paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s of princi<span class=\"_ _0\"></span>pal and e<span class=\"_ _0\"></span>ffe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, they are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cost i<span class=\"_ _0\"></span>n accordance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9. Both th<span class=\"_ _0\"></span>e initial d<span class=\"_ _0\"></span>iscount b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>we<span class=\"_ _0\"></span>en the fair valu<span class=\"_ _0\"></span>e and lo<span class=\"_ _0\"></span>an value a<span class=\"_ _0\"></span>nd the subse<span class=\"_ _0\"></span>quent unw<span class=\"_ _0\"></span>ind of th<span class=\"_ _0\"></span>e discou<span class=\"_ _0\"></span>nt are includ<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>thin finan<span class=\"_ _0\"></span>ce (cost<span class=\"_ _0\"></span>s)/<span class=\"_ _0\"></span>incom<span class=\"_ _0\"></span>e in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFinancialAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-541": {
   "value": "<div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls13 wsd gs37a\">Liquidity risk<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs37b\">The G<span class=\"_ _0\"></span>roup\u2019s obje<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive in ter<span class=\"_ _0\"></span>ms of funding c<span class=\"_ _0\"></span>apa<span class=\"_ _0\"></span>cit<span class=\"_ _0\"></span>y is to ensure t<span class=\"_ _0\"></span>hat it alw<span class=\"_ _0\"></span>ays has su<span class=\"_ _0\"></span>ff<span class=\"_ _0\"></span>icient s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>t-term an<span class=\"_ _0\"></span>d long<span class=\"_ _0\"></span>-ter<span class=\"_ _0\"></span>m funding av<span class=\"_ _0\"></span>ailabl<span class=\"_ _0\"></span>e, </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs37c\">eithe<span class=\"_ _0\"></span>r in the for<span class=\"_ _0\"></span>m of the Gro<span class=\"_ _0\"></span>up\u2019s cash res<span class=\"_ _0\"></span>ources or co<span class=\"_ _0\"></span>mmit<span class=\"_ _0\"></span>ted b<span class=\"_ _0\"></span>ank faciliti<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>he Gro<span class=\"_ _0\"></span>up has suf<span class=\"_ _0\"></span>fi<span class=\"_ _0\"></span>cient fund<span class=\"_ _0\"></span>s availabl<span class=\"_ _0\"></span>e to me<span class=\"_ _0\"></span>et it<span class=\"_ _0\"></span>s current </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs37d\">funding re<span class=\"_ _0\"></span>quirem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s for both re<span class=\"_ _0\"></span>venue and c<span class=\"_ _0\"></span>api<span class=\"_ _0\"></span>tal e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditur<span class=\"_ _0\"></span>e. In orde<span class=\"_ _0\"></span>r to fur<span class=\"_ _0\"></span>ther ma<span class=\"_ _0\"></span>nage liq<span class=\"_ _0\"></span>uidit<span class=\"_ _0\"></span>y ri<span class=\"_ _0\"></span>sk to an accept<span class=\"_ _0\"></span>abl<span class=\"_ _0\"></span>e level, th<span class=\"_ _0\"></span>e Group </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs37e\">has a bank faci<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y of \u00a360.0m (\u00a34<span class=\"_ _0\"></span>0.0m com<span class=\"_ _0\"></span>mit<span class=\"_ _0\"></span>ted and \u00a3<span class=\"_ _0\"></span>20.0m accord<span class=\"_ _0\"></span>ion) which e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ires in O<span class=\"_ _0\"></span>cto<span class=\"_ _0\"></span>ber 2027<span class=\"_ _5\"></span>. Intere<span class=\"_ _0\"></span>st is charg<span class=\"_ _0\"></span>ed at a rate </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs37f\">of<span class=\"_ gs34\"> </span>SO<span class=\"_ _0\"></span>NI<span class=\"_ _0\"></span>A +<span class=\"_ _0\"></span>0.7<span class=\"_ _3\"></span>5<span class=\"_ _3\"></span>% to SON<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>A +<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.05% dependi<span class=\"_ _0\"></span>ng on the l<span class=\"_ _0\"></span>evel of ut<span class=\"_ _0\"></span>ilisa<span class=\"_ _0\"></span>tion. I<span class=\"_ _0\"></span>n Fe<span class=\"_ _0\"></span>bruar<span class=\"_ _0\"></span>y 2024, \u00a326.0m of th<span class=\"_ _0\"></span>e bank facili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y was draw<span class=\"_ _0\"></span>n and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs380\">was fully r<span class=\"_ _0\"></span>epaid b<span class=\"_ _0\"></span>y 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs381\">The fac<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y conta<span class=\"_ _0\"></span>ins covenant m<span class=\"_ _0\"></span>easures t<span class=\"_ _0\"></span>hat are tes<span class=\"_ _0\"></span>ted bi<span class=\"_ _0\"></span>annually. They cons<span class=\"_ _0\"></span>ist of:</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs382\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs383\">levera<span class=\"_ _0\"></span>ge, bein<span class=\"_ _0\"></span>g the rati<span class=\"_ _0\"></span>o of Group cons<span class=\"_ _0\"></span>olid<span class=\"_ _0\"></span>ated net d<span class=\"_ _0\"></span>ebt to Gro<span class=\"_ _0\"></span>up conso<span class=\"_ _0\"></span>lidate<span class=\"_ _0\"></span>d profit b<span class=\"_ _0\"></span>efore intere<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>, ta<span class=\"_ _0\"></span>x, d<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>ciatio<span class=\"_ _0\"></span>n and </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7c ws7a gs384\">amortisation; and</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs385\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u<span class=\"_ _295\"> </span></span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs386\">interes<span class=\"_ _0\"></span>t cover<span class=\"_ _3\"></span>, being t<span class=\"_ _0\"></span>he ratio of G<span class=\"_ _0\"></span>roup cons<span class=\"_ _0\"></span>olida<span class=\"_ _0\"></span>ted profi<span class=\"_ _0\"></span>t before inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>t and ta<span class=\"_ _0\"></span>x to the Gr<span class=\"_ _0\"></span>oup cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d net intere<span class=\"_ _0\"></span>st.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs387\">In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n to the U<span class=\"_ _0\"></span>K bank facilit<span class=\"_ _0\"></span>y, the Group ha<span class=\"_ _0\"></span>s an RM<span class=\"_ _0\"></span>B loa<span class=\"_ _0\"></span>n facilit<span class=\"_ _0\"></span>y in V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L<span class=\"_ _0\"></span>, det<span class=\"_ _0\"></span>ails of whi<span class=\"_ _0\"></span>ch are inclu<span class=\"_ _0\"></span>ded in n<span class=\"_ _0\"></span>ote 1<span class=\"_ _3\"></span>5.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs388\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2024, the Group ha<span class=\"_ _0\"></span>d a cash a<span class=\"_ _0\"></span>nd cas<span class=\"_ _0\"></span>h equi<span class=\"_ _0\"></span>valent<span class=\"_ _0\"></span>s bal<span class=\"_ _0\"></span>ance of \u00a329.3m (30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2023: \u00a333.4m). The Grou<span class=\"_ _0\"></span>p had no </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs389\">cash h<span class=\"_ _0\"></span>eld on 95<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>ay notice d<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>sit accou<span class=\"_ _0\"></span>nts (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: \u00a3<span class=\"_ _3\"></span>0.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>. The m<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>imum de<span class=\"_ _0\"></span>posi<span class=\"_ _0\"></span>t leng<span class=\"_ _0\"></span>th utilis<span class=\"_ _0\"></span>ed by th<span class=\"_ _0\"></span>e Group w<span class=\"_ _0\"></span>hen c<span class=\"_ _0\"></span>ash </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs38a\">was inves<span class=\"_ _0\"></span>ted b<span class=\"_ _0\"></span>oth durin<span class=\"_ _0\"></span>g the year e<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>d 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 and up to the date of this r<span class=\"_ _0\"></span>epo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t was 95 day<span class=\"_ _0\"></span>s (F<span class=\"_ _0\"></span>Y 2023: 95 days).<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLiquidityRiskExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-542": {
   "value": "<div class=\"t m0 h9 ff2b fs7 fc5 sc0 ls13 wsd gs39e\">Capital manageme<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs39f\">The G<span class=\"_ _0\"></span>roup de<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>s the ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al that it ma<span class=\"_ _0\"></span>nage<span class=\"_ _0\"></span>s as the Gro<span class=\"_ _0\"></span>up\u2019s total equit<span class=\"_ _0\"></span>y. The Gro<span class=\"_ _0\"></span>up\u2019s polic<span class=\"_ _0\"></span>y for mana<span class=\"_ _0\"></span>ging ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al is to mainta<span class=\"_ _0\"></span>in a stro<span class=\"_ _0\"></span>ng </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3a0\">balance s<span class=\"_ _0\"></span>heet w<span class=\"_ _0\"></span>ith t<span class=\"_ _0\"></span>he obj<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve of mainta<span class=\"_ _0\"></span>ining cus<span class=\"_ _0\"></span>tomer, supplier and i<span class=\"_ _0\"></span>nvesto<span class=\"_ _0\"></span>r confid<span class=\"_ _0\"></span>ence in the b<span class=\"_ _0\"></span>usine<span class=\"_ _0\"></span>ss and to en<span class=\"_ _0\"></span>sure that the G<span class=\"_ _0\"></span>roup </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3a1\">has suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>ent res<span class=\"_ _0\"></span>ources to b<span class=\"_ _0\"></span>e abl<span class=\"_ _0\"></span>e to invest in fu<span class=\"_ _0\"></span>ture dev<span class=\"_ _0\"></span>elop<span class=\"_ _0\"></span>ment and g<span class=\"_ _0\"></span>row<span class=\"_ _0\"></span>th of t<span class=\"_ _0\"></span>he busine<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3a2\">Share buy<span class=\"_ _0\"></span>bac<span class=\"_ _0\"></span>ks a<span class=\"_ _0\"></span>re now inclu<span class=\"_ _0\"></span>ded a<span class=\"_ _0\"></span>s an opti<span class=\"_ _0\"></span>on for futur<span class=\"_ _0\"></span>e shareho<span class=\"_ _0\"></span>lde<span class=\"_ _0\"></span>r returns<span class=\"_ _0\"></span>, along<span class=\"_ _0\"></span>side s<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>ial div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ds, w<span class=\"_ _0\"></span>ithin our c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ation </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3a3\">poli<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. T<span class=\"_ _3\"></span>o ensure the Bo<span class=\"_ _0\"></span>ard has th<span class=\"_ _0\"></span>e nece<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y fl<span class=\"_ _0\"></span>exib<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y, there is a reso<span class=\"_ _0\"></span>luti<span class=\"_ _0\"></span>on prop<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>ed at ea<span class=\"_ _0\"></span>ch AGM to autho<span class=\"_ _0\"></span>rise t<span class=\"_ _0\"></span>he Company to make one </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3a4\">or mor<span class=\"_ _0\"></span>e market purchas<span class=\"_ _0\"></span>es of it<span class=\"_ _0\"></span>s ord<span class=\"_ _0\"></span>inar<span class=\"_ _0\"></span>y share<span class=\"_ _0\"></span>s up to a max<span class=\"_ _0\"></span>imum numb<span class=\"_ _0\"></span>er of shar<span class=\"_ _0\"></span>es equa<span class=\"_ _0\"></span>l to 1<span class=\"_ _3\"></span>0% of its is<span class=\"_ _0\"></span>sued o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>hare cap<span class=\"_ _0\"></span>ita<span class=\"_ _0\"></span>l as </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3a5\">at<span class=\"_ gs34\"> </span>the date of t<span class=\"_ _0\"></span>he N<span class=\"_ _0\"></span>otice of A<span class=\"_ _0\"></span>nnual Ge<span class=\"_ _0\"></span>neral M<span class=\"_ _0\"></span>eet<span class=\"_ _0\"></span>ing.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3a6\">The G<span class=\"_ _0\"></span>roup\u2019s capit<span class=\"_ _0\"></span>al and e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y rati<span class=\"_ _0\"></span>o is as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span></div><div class=\"gs3a7\"><table class=\"s w1ba h12e\" id=\"_cb18d457-9bbb-42d7-9be0-b78626acdd09\"><tr><td></td><td class=\"t m0 x1fe h2b y32c4 ff2a fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32c4 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y32c5 ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x201 h2b y32c5 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32c5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fae w37d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsda wsd6\">To<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> e<span class=\"_ _1\"></span>qu<span class=\"_ _1\"></span>i<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n x81d y2faf w19d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsaf wsa9\">4<span class=\"_ _0\"></span>61<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x81e y2fae w37e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w37f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsda wsd6\">To<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _0\"></span> a<span class=\"_ _1\"></span>s<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>t<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x81f y2fb1 wb1 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls52 ws6\">592<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x820 y2fb0 wb2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls24 ws20\">6<span class=\"_ _0\"></span>26.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w380 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc0 sc0 ls7 ws1\">Equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y rati<span class=\"_ _0\"></span>o<span class=\"_ _295\"> </span></div></td><td class=\"c n x821 y2fb3 w1c5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls24 ws20\">78%<span class=\"_ _295\"> </span></div></td><td class=\"c n x822 y2fb2 w381 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">8<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfObjectivesPoliciesAndProcessesForManagingCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-554": {
   "value": "Financia<span class=\"_ _0\"></span>l instrum<span class=\"_ _0\"></span>ents<span class=\"_ _295\"> </span>Sum<span class=\"_ _0\"></span>mar<span class=\"_ _1\"></span>y of cate<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>s of fin<span class=\"_ _0\"></span>anci<span class=\"_ _0\"></span>al as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w382 h12f\" id=\"_dec119df-b8a3-4d47-8d0d-6f9f47d3e9ca\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x7f7 h38 y32c6 ff2c fs17 fc4 sc0 ls93 ws8f\">Carrying amount and fair<span class=\"_ _3\"></span><span class=\"_ gs3a8\"> </span>value</td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x823 h2b y32c7 ff2a fs17 fc4 sc0 lsdf ws4\"> 2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32c7 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y32c8 w383 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></div></td><td class=\"c n x824 y32c8 w384 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></div></td><td class=\"c n x825 y32c8 w385 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">Cl<span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>ifi<span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>ion u<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>S 9</div></td><td class=\"t m0 x826 h2b y32c9 ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32c9 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32ca ff2a fs7 fc0 sc0 ls23 ws1f\">Financial assets<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32cb w386 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">For<span class=\"_ _1\"></span>ward exchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r hedg<span class=\"_ _0\"></span>ing (deriva<span class=\"_ _0\"></span>tive ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x827 y32cb w387 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value \u2013<span class=\"_ _295\"> </span></div></td><td class=\"c n x828 y32cc w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x829 y32cb wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x795 hb y32cd ff2c fs7 fc4 sc0 ls1d ws18\">hedging instrument<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32ce w388 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Unquote<span class=\"_ _0\"></span>d invest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x82a y32ce w47 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _295\"> </span></div></td><td class=\"c n x82b y32ce w389 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls90 ws8b\">FV<span class=\"_ _0\"></span>TPL<span class=\"_ _295\"> </span></div></td><td class=\"c n x82c y32cf w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x82d y32ce w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d0 w37 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fair value<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x82e y32d0 w38a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls90 ws8b\">FV<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>PL<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y32d1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x82f y32d0 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d2 w38b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x830 y32d2 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x32b y32d3 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ec y32d2 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d4 wa0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x831 y32d4 w38d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _295\"> </span></div></td><td class=\"c n x832 y32d4 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x833 y32d5 w1a4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">34.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x834 y32d4 w38e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3103 waa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Cash and c<span class=\"_ _0\"></span>ash equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x835 y3103 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x836 y3104 w327 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">29.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x837 y3103 w54 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 h9 y32d6 ff2a fs7 fc0 sc0 ls1d ws18\">Financial liab<span class=\"_ _0\"></span>ilities<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y320e w386 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">For<span class=\"_ _1\"></span>ward exchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r hedg<span class=\"_ _0\"></span>ing (deriva<span class=\"_ _0\"></span>tive ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x827 y320e w387 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value \u2013<span class=\"_ _295\"> </span></div></td><td class=\"c n x215 y32d7 w34 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x838 y320e w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x795 hb y32d8 ff2c fs7 fc4 sc0 ls1d ws18\">hedging instrument<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32d9 w38f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Borr<span class=\"_ _0\"></span>owings \u2013 d<span class=\"_ _0\"></span>ue wi<span class=\"_ _0\"></span>thin one ye<span class=\"_ _0\"></span>ar<span class=\"_ _295\"> </span></div></td><td class=\"c n x839 y32d9 w150 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">15<span class=\"_ _295\"> </span></div></td><td class=\"c n x83a y32d9 w390 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amor<span class=\"_ _0\"></span>tised c<span class=\"_ _3\"></span>ost<span class=\"_ _295\"> </span></div></td><td class=\"c n x83b y32da wc4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x83c y32d9 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32db w391 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Borr<span class=\"_ _0\"></span>owings \u2013 d<span class=\"_ _0\"></span>ue af<span class=\"_ _0\"></span>ter on<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x83d y32db w392 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">15<span class=\"_ _295\"> </span></div></td><td class=\"c n x830 y32db w390 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amor<span class=\"_ _0\"></span>tised c<span class=\"_ _3\"></span>ost<span class=\"_ _295\"> </span></div></td><td class=\"c n x83e y32dc w393 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(<span class=\"_ _0\"></span>32<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x83f y32db w394 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(34<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 wc9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les<span class=\"_ _295\"> </span></div></td><td class=\"c n x840 y2fb2 w395 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _295\"> </span></div></td><td class=\"c n x841 y2fb2 w396 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x842 y2fb3 w397 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x843 y2fb2 w398 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>3<span class=\"_ _b0\"></span>4<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr></table>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fa<span class=\"_ _0\"></span>ir valu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Fair value is de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed using t<span class=\"_ _0\"></span>he fair value hi<span class=\"_ _0\"></span>erarchy whi<span class=\"_ _0\"></span>ch takes into accou<span class=\"_ _0\"></span>nt the availa<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of inpu<span class=\"_ _0\"></span>t data into t<span class=\"_ _0\"></span>he fair value c<span class=\"_ _0\"></span>alcula<span class=\"_ _0\"></span>tion, with l<span class=\"_ _0\"></span>evels g<span class=\"_ _0\"></span>oing fro<span class=\"_ _0\"></span>m Leve<span class=\"_ _0\"></span>l 1 (quoted market pri<span class=\"_ _0\"></span>ces availa<span class=\"_ _0\"></span>ble) through to L<span class=\"_ _0\"></span>evel 3 (unobs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>ble inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s) with mo<span class=\"_ _0\"></span>re assum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns inherent in the fair valu<span class=\"_ _0\"></span>e calc<span class=\"_ _0\"></span>ulatio<span class=\"_ _0\"></span>n of Leve<span class=\"_ _0\"></span>l 3 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>here o<span class=\"_ _0\"></span>bser<span class=\"_ _1\"></span>vable input<span class=\"_ _0\"></span>s are n<span class=\"_ _0\"></span>ot availabl<span class=\"_ _0\"></span>e then a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r valuati<span class=\"_ _0\"></span>on techni<span class=\"_ _0\"></span>que is us<span class=\"_ _0\"></span>ed, such as<span class=\"_ gs34\"> </span>an incom<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>roach o<span class=\"_ _0\"></span>r market app<span class=\"_ _0\"></span>roach.<span class=\"_ _295\"> </span>All fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d liabilit<span class=\"_ _0\"></span>ies m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 2 w<span class=\"_ _0\"></span>ithin th<span class=\"_ _0\"></span>e fair value hi<span class=\"_ _0\"></span>erarchy<span class=\"_ _3\"></span>, with t<span class=\"_ _0\"></span>he exce<span class=\"_ _0\"></span>ption of invest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in unq<span class=\"_ _0\"></span>uoted com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s and oth<span class=\"_ _0\"></span>er financ<span class=\"_ _0\"></span>ial ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at fair value w<span class=\"_ _0\"></span>hich are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 3. Se<span class=\"_ _0\"></span>e note 1<span class=\"_ _5\"></span>1 for fur<span class=\"_ _1\"></span>ther det<span class=\"_ _0\"></span>ails. T<span class=\"_ _0\"></span>he matu<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y profil<span class=\"_ _0\"></span>es of th<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ve instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s in d<span class=\"_ _0\"></span>esigna<span class=\"_ _0\"></span>ted hed<span class=\"_ _0\"></span>ge accou<span class=\"_ _0\"></span>nting relat<span class=\"_ _0\"></span>ionshi<span class=\"_ _0\"></span>ps and tra<span class=\"_ _0\"></span>de rece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>les are g<span class=\"_ _0\"></span>iven on<span class=\"_ gs34\"> </span>pag<span class=\"_ _0\"></span>es 1<span class=\"_ _3\"></span>77 and 1<span class=\"_ _3\"></span>78 respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tivel<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. Informa<span class=\"_ _0\"></span>tion o<span class=\"_ _0\"></span>n the matur<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y of the f<span class=\"_ _0\"></span>inancial lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es is inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d both w<span class=\"_ _0\"></span>ithin this n<span class=\"_ _0\"></span>ote and w<span class=\"_ _0\"></span>ithin note 1<span class=\"_ _3\"></span>5. For trad<span class=\"_ _0\"></span>e and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les th<span class=\"_ _0\"></span>ere are no a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s due a<span class=\"_ _0\"></span>fte<span class=\"_ _0\"></span>r one year, the majori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y falling due in 3<span class=\"_ _0\"></span>0 days o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s. A<span class=\"_ _0\"></span>ll fair value measurem<span class=\"_ _0\"></span>ents a<span class=\"_ _0\"></span>re recurring.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-543": {
   "value": "Financia<span class=\"_ _0\"></span>l instrum<span class=\"_ _0\"></span>ents<span class=\"_ _295\"> </span>Sum<span class=\"_ _0\"></span>mar<span class=\"_ _1\"></span>y of cate<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>s of fin<span class=\"_ _0\"></span>anci<span class=\"_ _0\"></span>al as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d liabili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w382 h12f\" id=\"_dec119df-b8a3-4d47-8d0d-6f9f47d3e9ca\"><tr><td></td><td></td><td></td><td></td><td class=\"t m0 x7f7 h38 y32c6 ff2c fs17 fc4 sc0 ls93 ws8f\">Carrying amount and fair<span class=\"_ _3\"></span><span class=\"_ gs3a8\"> </span>value</td></tr><tr><td></td><td></td><td></td><td class=\"t m0 x823 h2b y32c7 ff2a fs17 fc4 sc0 lsdf ws4\"> 2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y32c7 ff2c fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y32c8 w383 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></div></td><td class=\"c n x824 y32c8 w384 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></div></td><td class=\"c n x825 y32c8 w385 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff2c fs17 fc4 sc0 ls7 ws1\">Cl<span class=\"_ _0\"></span>ass<span class=\"_ _0\"></span>ifi<span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>ion u<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>r IF<span class=\"_ _0\"></span>R<span class=\"_ _0\"></span>S 9</div></td><td class=\"t m0 x826 h2b y32c9 ff2a fs17 fc4 sc0 lse0 wsdb\"> \u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y32c9 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h9 y32ca ff2a fs7 fc0 sc0 ls23 ws1f\">Financial assets<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32cb w386 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">For<span class=\"_ _1\"></span>ward exchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r hedg<span class=\"_ _0\"></span>ing (deriva<span class=\"_ _0\"></span>tive ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x827 y32cb w387 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value \u2013<span class=\"_ _295\"> </span></div></td><td class=\"c n x828 y32cc w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x829 y32cb wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x795 hb y32cd ff2c fs7 fc4 sc0 ls1d ws18\">hedging instrument<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32ce w388 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Unquote<span class=\"_ _0\"></span>d invest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x82a y32ce w47 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _295\"> </span></div></td><td class=\"c n x82b y32ce w389 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls90 ws8b\">FV<span class=\"_ _0\"></span>TPL<span class=\"_ _295\"> </span></div></td><td class=\"c n x82c y32cf w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">3.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x82d y32ce w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d0 w37 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fair value<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x82e y32d0 w38a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls90 ws8b\">FV<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>PL<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y32d1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x82f y32d0 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d2 w38b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x830 y32d2 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x32b y32d3 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x7ec y32d2 w31c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32d4 wa0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er rece<span class=\"_ _0\"></span>ivabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x831 y32d4 w38d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _295\"> </span></div></td><td class=\"c n x832 y32d4 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x833 y32d5 w1a4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsd9 wsd5\">34.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x834 y32d4 w38e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3103 waa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Cash and c<span class=\"_ _0\"></span>ash equi<span class=\"_ _0\"></span>vale<span class=\"_ _0\"></span>nts<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x835 y3103 w38c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amortised cost<span class=\"_ _295\"> </span></div></td><td class=\"c n x836 y3104 w327 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">29.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x837 y3103 w54 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 h9 y32d6 ff2a fs7 fc0 sc0 ls1d ws18\">Financial liab<span class=\"_ _0\"></span>ilities<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y320e w386 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">For<span class=\"_ _1\"></span>ward exchange co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s used fo<span class=\"_ _0\"></span>r hedg<span class=\"_ _0\"></span>ing (deriva<span class=\"_ _0\"></span>tive ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x827 y320e w387 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Fair value \u2013<span class=\"_ _295\"> </span></div></td><td class=\"c n x215 y32d7 w34 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsbb ws13d\">(0.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x838 y320e w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>8)<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td></td><td class=\"t m0 x795 hb y32d8 ff2c fs7 fc4 sc0 ls1d ws18\">hedging instrument<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32d9 w38f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Borr<span class=\"_ _0\"></span>owings \u2013 d<span class=\"_ _0\"></span>ue wi<span class=\"_ _0\"></span>thin one ye<span class=\"_ _0\"></span>ar<span class=\"_ _295\"> </span></div></td><td class=\"c n x839 y32d9 w150 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">15<span class=\"_ _295\"> </span></div></td><td class=\"c n x83a y32d9 w390 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amor<span class=\"_ _0\"></span>tised c<span class=\"_ _3\"></span>ost<span class=\"_ _295\"> </span></div></td><td class=\"c n x83b y32da wc4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x83c y32d9 w10b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(5.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32db w391 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Borr<span class=\"_ _0\"></span>owings \u2013 d<span class=\"_ _0\"></span>ue af<span class=\"_ _0\"></span>ter on<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x83d y32db w392 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa6 ws9f\">15<span class=\"_ _295\"> </span></div></td><td class=\"c n x830 y32db w390 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11 wsb\">Amor<span class=\"_ _0\"></span>tised c<span class=\"_ _3\"></span>ost<span class=\"_ _295\"> </span></div></td><td class=\"c n x83e y32dc w393 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls27 ws23\">(<span class=\"_ _0\"></span>32<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x83f y32db w394 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(34<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 wc9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les<span class=\"_ _295\"> </span></div></td><td class=\"c n x840 y2fb2 w395 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _295\"> </span></div></td><td class=\"c n x841 y2fb2 w396 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Ot<span class=\"_ _0\"></span>her finan<span class=\"_ _0\"></span>cial liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x842 y2fb3 w397 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls82 wsb2\">(<span class=\"_ _0\"></span>34<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x843 y2fb2 w398 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _0\"></span>3<span class=\"_ _b0\"></span>4<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr></table>Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fa<span class=\"_ _0\"></span>ir valu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Fair value is de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed using t<span class=\"_ _0\"></span>he fair value hi<span class=\"_ _0\"></span>erarchy whi<span class=\"_ _0\"></span>ch takes into accou<span class=\"_ _0\"></span>nt the availa<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of inpu<span class=\"_ _0\"></span>t data into t<span class=\"_ _0\"></span>he fair value c<span class=\"_ _0\"></span>alcula<span class=\"_ _0\"></span>tion, with l<span class=\"_ _0\"></span>evels g<span class=\"_ _0\"></span>oing fro<span class=\"_ _0\"></span>m Leve<span class=\"_ _0\"></span>l 1 (quoted market pri<span class=\"_ _0\"></span>ces availa<span class=\"_ _0\"></span>ble) through to L<span class=\"_ _0\"></span>evel 3 (unobs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>ble inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s) with mo<span class=\"_ _0\"></span>re assum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns inherent in the fair valu<span class=\"_ _0\"></span>e calc<span class=\"_ _0\"></span>ulatio<span class=\"_ _0\"></span>n of Leve<span class=\"_ _0\"></span>l 3 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>here o<span class=\"_ _0\"></span>bser<span class=\"_ _1\"></span>vable input<span class=\"_ _0\"></span>s are n<span class=\"_ _0\"></span>ot availabl<span class=\"_ _0\"></span>e then a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r valuati<span class=\"_ _0\"></span>on techni<span class=\"_ _0\"></span>que is us<span class=\"_ _0\"></span>ed, such as<span class=\"_ gs34\"> </span>an incom<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>roach o<span class=\"_ _0\"></span>r market app<span class=\"_ _0\"></span>roach.<span class=\"_ _295\"> </span><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3b0\">All fina<span class=\"_ _0\"></span>ncial as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d liabilit<span class=\"_ _0\"></span>ies m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at fair value are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 2 w<span class=\"_ _0\"></span>ithin th<span class=\"_ _0\"></span>e fair value hi<span class=\"_ _0\"></span>erarchy<span class=\"_ _3\"></span>, with t<span class=\"_ _0\"></span>he exce<span class=\"_ _0\"></span>ption of </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3b1\">invest<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in unq<span class=\"_ _0\"></span>uoted com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s and oth<span class=\"_ _0\"></span>er financ<span class=\"_ _0\"></span>ial ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s hel<span class=\"_ _0\"></span>d at fair value w<span class=\"_ _0\"></span>hich are c<span class=\"_ _0\"></span>ateg<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed as L<span class=\"_ _0\"></span>evel 3. Se<span class=\"_ _0\"></span>e note 1<span class=\"_ _5\"></span>1 for fur<span class=\"_ _1\"></span>ther </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3b2\">det<span class=\"_ _0\"></span>ails. T<span class=\"_ _0\"></span>he matu<span class=\"_ _0\"></span>rit<span class=\"_ _0\"></span>y profil<span class=\"_ _0\"></span>es of th<span class=\"_ _0\"></span>e deri<span class=\"_ _0\"></span>vati<span class=\"_ _0\"></span>ve instr<span class=\"_ _0\"></span>ument<span class=\"_ _0\"></span>s in d<span class=\"_ _0\"></span>esigna<span class=\"_ _0\"></span>ted hed<span class=\"_ _0\"></span>ge accou<span class=\"_ _0\"></span>nting relat<span class=\"_ _0\"></span>ionshi<span class=\"_ _0\"></span>ps and tra<span class=\"_ _0\"></span>de rece<span class=\"_ _0\"></span>ivab<span class=\"_ _0\"></span>les are g<span class=\"_ _0\"></span>iven </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3b3\">on<span class=\"_ gs34\"> </span>pag<span class=\"_ _0\"></span>es 1<span class=\"_ _3\"></span>77 and 1<span class=\"_ _3\"></span>78 respe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tivel<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. Informa<span class=\"_ _0\"></span>tion o<span class=\"_ _0\"></span>n the matur<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y of the f<span class=\"_ _0\"></span>inancial lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es is inc<span class=\"_ _0\"></span>lude<span class=\"_ _0\"></span>d both w<span class=\"_ _0\"></span>ithin this n<span class=\"_ _0\"></span>ote and w<span class=\"_ _0\"></span>ithin note </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3b4\">1<span class=\"_ _3\"></span>5. For trad<span class=\"_ _0\"></span>e and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les th<span class=\"_ _0\"></span>ere are no a<span class=\"_ _0\"></span>mount<span class=\"_ _0\"></span>s due a<span class=\"_ _0\"></span>fte<span class=\"_ _0\"></span>r one year, the majori<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y falling due in 3<span class=\"_ _0\"></span>0 days o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s. A<span class=\"_ _0\"></span>ll fair value </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls18 ws12 gs3b5\">measurem<span class=\"_ _0\"></span>ents a<span class=\"_ _0\"></span>re recurring.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfFairValueOfFinancialInstrumentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-594": {
   "value": "Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s he<span class=\"_ _0\"></span>ld at fa<span class=\"_ _0\"></span>ir valu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>Fair value is de<span class=\"_ _0\"></span>termin<span class=\"_ _0\"></span>ed using t<span class=\"_ _0\"></span>he fair value hi<span class=\"_ _0\"></span>erarchy whi<span class=\"_ _0\"></span>ch takes into accou<span class=\"_ _0\"></span>nt the availa<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of inpu<span class=\"_ _0\"></span>t data into t<span class=\"_ _0\"></span>he fair value c<span class=\"_ _0\"></span>alcula<span class=\"_ _0\"></span>tion, with l<span class=\"_ _0\"></span>evels g<span class=\"_ _0\"></span>oing fro<span class=\"_ _0\"></span>m Leve<span class=\"_ _0\"></span>l 1 (quoted market pri<span class=\"_ _0\"></span>ces availa<span class=\"_ _0\"></span>ble) through to L<span class=\"_ _0\"></span>evel 3 (unobs<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>va<span class=\"_ _0\"></span>ble inp<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>s) with mo<span class=\"_ _0\"></span>re assum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns inherent in the fair valu<span class=\"_ _0\"></span>e calc<span class=\"_ _0\"></span>ulatio<span class=\"_ _0\"></span>n of Leve<span class=\"_ _0\"></span>l 3 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>here o<span class=\"_ _0\"></span>bser<span class=\"_ _1\"></span>vable input<span class=\"_ _0\"></span>s are n<span class=\"_ _0\"></span>ot availabl<span class=\"_ _0\"></span>e then a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r valuati<span class=\"_ _0\"></span>on techni<span class=\"_ _0\"></span>que is us<span class=\"_ _0\"></span>ed, such as<span class=\"_ gs34\"> </span>an incom<span class=\"_ _0\"></span>e app<span class=\"_ _0\"></span>roach o<span class=\"_ _0\"></span>r market app<span class=\"_ _0\"></span>roach.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFairValueMeasurementExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-544": {
   "value": "<div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls7 ws1 gs3b7\">Rec<span class=\"_ _0\"></span>onc<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on of m<span class=\"_ _0\"></span>oveme<span class=\"_ _0\"></span>nt in n<span class=\"_ _0\"></span>et (de<span class=\"_ _0\"></span>bt<span class=\"_ _0\"></span>)/fun<span class=\"_ _0\"></span>ds<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3b8\">Net (de<span class=\"_ _0\"></span>bt)<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>funds cons<span class=\"_ _0\"></span>ist<span class=\"_ _0\"></span>s of ca<span class=\"_ _0\"></span>sh and c<span class=\"_ _0\"></span>ash equ<span class=\"_ _0\"></span>ivale<span class=\"_ _0\"></span>nts to<span class=\"_ _0\"></span>get<span class=\"_ _0\"></span>her wi<span class=\"_ _0\"></span>th othe<span class=\"_ _0\"></span>r financial a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s (within c<span class=\"_ _0\"></span>urrent as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s), long<span class=\"_ _0\"></span>-term a<span class=\"_ _0\"></span>nd shor<span class=\"_ _0\"></span>t-ter<span class=\"_ _0\"></span>m </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3b9\">loans a<span class=\"_ _0\"></span>nd finance l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"gs3ba\"><table class=\"s w399 h130\" id=\"_0fe4584a-144f-4201-b827-88f94dbbde89\"><tr><td></td><td></td><td class=\"t m0 x844 h38 y32dd ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at </td><td></td><td class=\"t m0 x6d3 h38 y32de ff2c fs17 fc4 sc0 ls93 ws8f\">Exchange and </td><td class=\"t m0 x845 h2b y32df ff2a fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t </td></tr><tr><td></td><td></td><td class=\"t m0 x846 h38 y32e0 ff2c fs17 fc4 sc0 ls7 ws1\">1 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x847 h38 y32e1 ff2c fs17 fc4 sc0 lse2 wsdd\">other non-cash </td><td class=\"t m0 x848 h2b y32e2 ff2a fs17 fc4 sc0 ls153 wsf7\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x222 h38 y32e3 ff2c fs17 fc4 sc0 lse3 wsde\"> 2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x849 h38 y32e3 ff2c fs17 fc4 sc0 ls7 ws1\">Cash fl<span class=\"_ _0\"></span>ow<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y32e4 ff2c fs17 fc4 sc0 lse2 wsdd\">movements</td><td class=\"t m0 x84a h2b y32e5 ff2a fs17 fc4 sc0 lsdf ws4\"> 2024<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x84b h38 y32e6 ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x617 h38 y32e7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b4 h38 y32e7 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b5 h38 y32e8 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h2b y32e9 ff2a fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30de w39a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">Cash and cash equivalents<span class=\"_ _295\"> </span></div></td><td class=\"c n x84c y30de w90 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x84d y30de wac hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x84e y30de w319 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls6d ws94\">(3.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x84f y30de w276 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(0.<span class=\"_ _0\"></span>8)<span class=\"_ _295\"> </span></div></td><td class=\"c n x850 y30df wab hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls39 ws35\">29.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 wa8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other financial assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x851 y2fc9 wa9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x852 y2fc9 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x853 y2fc9 w45 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x854 y2fc9 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x281 y2fc8 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 wbb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">Borrowings<span class=\"_ _295\"> </span></div></td><td class=\"c n x855 y3162 w39b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">1<span class=\"_ _3\"></span>5, 1<span class=\"_ _5\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x856 y3162 w311 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x857 y3162 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(0.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x858 y3162 w77 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7e wsfc\">(0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x859 y3163 w39c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls83 ws12d\">(4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w39d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Leas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x85a y3127 w39e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _295\"> </span></div></td><td class=\"c n x85b y3127 w39f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(1<span class=\"_ _5\"></span>0.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x85c y3127 w220 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x85d y3127 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x85e y3128 w1b2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3a0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">Net d<span class=\"_ _0\"></span>ebt<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x85f y2fb2 w3a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(16<span class=\"_ _0\"></span>.7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x860 y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x861 y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x862 y2fb3 w22 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff2a fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>1<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"gs3bb\"><table class=\"s w3a2 h131\" id=\"_4d593c9e-adc5-4872-9596-560ea9a6a97a\"><tr><td></td><td></td><td class=\"t m0 x844 h38 y32ea ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at </td><td></td><td class=\"t m0 x6d3 h38 y32eb ff2c fs17 fc4 sc0 ls93 ws8f\">Exchange and </td><td class=\"t m0 x225 h38 y32ec ff2c fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at </td></tr><tr><td></td><td></td><td class=\"t m0 x846 h38 y32ed ff2c fs17 fc4 sc0 ls7 ws1\">1 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x847 h38 y32ee ff2c fs17 fc4 sc0 lse2 wsdd\">other non-cash </td><td class=\"t m0 x863 h38 y32ef ff2c fs17 fc4 sc0 lse2 wsdd\">30 September</td></tr><tr><td></td><td></td><td class=\"t m0 x222 h38 y32f0 ff2c fs17 fc4 sc0 lse3 wsde\"> 2022<span class=\"_ _295\"> </span></td><td class=\"t m0 x849 h38 y32f0 ff2c fs17 fc4 sc0 ls7 ws1\">Cash fl<span class=\"_ _0\"></span>ow<span class=\"_ _295\"> </span></td><td class=\"t m0 x565 h38 y32f1 ff2c fs17 fc4 sc0 lse2 wsdd\">movements</td><td class=\"t m0 x845 h38 y32f2 ff2c fs17 fc4 sc0 lse3 wsde\"> 2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x84b h38 y32f3 ff2c fs17 fc4 sc0 lse0 wsdb\">Note<span class=\"_ _295\"> </span></td><td class=\"t m0 x617 h38 y32f4 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b4 h38 y32f4 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b5 h38 y32f5 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y32f6 ff2c fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y32f7 w39a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls52 ws6\">Cash and cash equivalents<span class=\"_ _295\"> </span></div></td><td class=\"c n x84c y32f7 w90 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x84d y32f7 w262 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">5<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x864 y32f7 w3a3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls159 ws169\">(24<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x865 y32f7 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x690 y32f7 wac hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls83 ws12d\">33.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32f8 wa8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1d ws18\">Other financial assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x851 y32f8 wa9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _295\"> </span></div></td><td class=\"c n x866 y32f8 w1b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x867 y32f8 w3a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(10.<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x868 y32f8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x869 y32f8 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32f9 wbb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls20 ws49\">Borrowings<span class=\"_ _295\"> </span></div></td><td class=\"c n x86a y32f9 w39b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">1<span class=\"_ _3\"></span>5, 1<span class=\"_ _5\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x86b y32f9 w3a5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2<span class=\"_ _0\"></span>2.5<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x86c y32f9 w3a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(18<span class=\"_ _1\"></span>.9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x86d y32f9 w107 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x86e y32f9 w23 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32fa w39d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls27 ws23\">Leas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x85a y32fa w39e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1c ws17\">19<span class=\"_ _295\"> </span></div></td><td class=\"c n x86f y32fa w5f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls127 ws130\">(9.<span class=\"_ _0\"></span>6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x870 y32fa w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">2<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x871 y32fa wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1b ws16\">(3.0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x872 y32fa w3a7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls7 ws1\">(<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>0.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32fb w3a8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls1a ws15\">Net funds<span class=\"_ _0\"></span>/(debt)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x873 y32fb w262 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lsaf wsa9\">3<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x874 y32fb w3a9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>51.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x875 y32fb w3aa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls21 ws1d\">(2.3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x876 y32fb w3a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff2c fs7 fc4 sc0 ls64 ws29\">(16<span class=\"_ _1\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff2a fs7 fc5 sc0 ls23 ws1f gs3bc\">Company<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3bd\">The o<span class=\"_ _0\"></span>nly re<span class=\"_ _0\"></span>ceivab<span class=\"_ _0\"></span>les of t<span class=\"_ _0\"></span>he Company are am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s owed by su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings. T<span class=\"_ _0\"></span>hes<span class=\"_ _0\"></span>e are c<span class=\"_ _0\"></span>arri<span class=\"_ _0\"></span>ed at amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tise<span class=\"_ _0\"></span>d cos<span class=\"_ _0\"></span>t subse<span class=\"_ _0\"></span>quent </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3be\">to<span class=\"_ gs34\"> </span>initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3bf\">The fu<span class=\"_ _0\"></span>ture ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted cred<span class=\"_ _0\"></span>it los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s on amo<span class=\"_ _0\"></span>unts o<span class=\"_ _0\"></span>wed by sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y u<span class=\"_ _0\"></span>nder<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>akin<span class=\"_ _0\"></span>gs are consid<span class=\"_ _0\"></span>ered to b<span class=\"_ _0\"></span>e immater<span class=\"_ _0\"></span>ial and th<span class=\"_ _0\"></span>erefore n<span class=\"_ _0\"></span>o exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3c0\">credi<span class=\"_ _0\"></span>t los<span class=\"_ _0\"></span>ses have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3c1\">The Comp<span class=\"_ _0\"></span>any has issu<span class=\"_ _0\"></span>ed finan<span class=\"_ _0\"></span>cial guarante<span class=\"_ _0\"></span>e contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s to guara<span class=\"_ _0\"></span>ntee the in<span class=\"_ _0\"></span>debte<span class=\"_ _0\"></span>dne<span class=\"_ _0\"></span>ss of oth<span class=\"_ _0\"></span>er compa<span class=\"_ _0\"></span>nies w<span class=\"_ _0\"></span>ithin it<span class=\"_ _0\"></span>s Gro<span class=\"_ _0\"></span>up as foll<span class=\"_ _0\"></span>ows:</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs3c2\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u</span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3c3\"> <span class=\"_ _d2\"></span>in favou<span class=\"_ _0\"></span>r of Barclay<span class=\"_ _0\"></span>s Bank P<span class=\"_ _0\"></span>LC (\u2018Barclay<span class=\"_ _0\"></span>s\u2019) to cover any lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es due to B<span class=\"_ _0\"></span>arclays by t<span class=\"_ _0\"></span>he Company and it<span class=\"_ _0\"></span>s fell<span class=\"_ _0\"></span>ow UK sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3c4\">up<span class=\"_ gs34\"> </span>to<span class=\"_ gs34\"> </span>a<span class=\"_ gs34\"> </span>max<span class=\"_ _0\"></span>imum valu<span class=\"_ _0\"></span>e of \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>2<span class=\"_ _3\"></span>m; and</div><div class=\"t m0 ha ff2c fs6 fc0 sc0 ls7 ws1 gs3c5\"> <span class=\"_ _d\"></span><span class=\"ff2e\">u</span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3c6\"> <span class=\"_ _d2\"></span>in favou<span class=\"_ _0\"></span>r of HSBC Ban<span class=\"_ _0\"></span>k (C<span class=\"_ _3\"></span>hina) C<span class=\"_ _3\"></span>ompa<span class=\"_ _0\"></span>ny Ltd (\u2018HSBC\u2019) to cover the RM<span class=\"_ _0\"></span>B lo<span class=\"_ _0\"></span>an faciliti<span class=\"_ _0\"></span>es due to H<span class=\"_ _0\"></span>SBC by V<span class=\"_ _0\"></span>IP<span class=\"_ _0\"></span>L (se<span class=\"_ _0\"></span>e note 1<span class=\"_ _3\"></span>5).<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3c7\">The p<span class=\"_ _0\"></span>roba<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y of de<span class=\"_ _0\"></span>fault is consid<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>d remote and t<span class=\"_ _0\"></span>herefo<span class=\"_ _0\"></span>re the es<span class=\"_ _0\"></span>timate<span class=\"_ _0\"></span>d financi<span class=\"_ _0\"></span>al ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of is<span class=\"_ _0\"></span>suing is \u00a3nil (F<span class=\"_ _0\"></span>Y 2023: \u00a3nil). The fair va<span class=\"_ _0\"></span>lue </div><div class=\"t m0 hb ff2c fs7 fc4 sc0 ls7 ws1 gs3c8\">of<span class=\"_ gs34\"> </span>the is<span class=\"_ _0\"></span>sued f<span class=\"_ _0\"></span>inancial gu<span class=\"_ _0\"></span>arantee cont<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s is dee<span class=\"_ _0\"></span>med to b<span class=\"_ _0\"></span>e immater<span class=\"_ _0\"></span>ial.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDebtSecuritiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-523": {
   "value": "1<span class=\"_ _3\"></span>7<span class=\"_ _5\"></span>. Reti<span class=\"_ _3\"></span>rement benefits<span class=\"_ _295\"> </span>Employee<span class=\"_ _3\"></span> benefits<span class=\"_ _295\"> </span>Defined cont<span class=\"_ _3\"></span>ribution<span class=\"_ _3\"></span> pension schemes<span class=\"_ _295\"> </span>Obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns for contri<span class=\"_ _0\"></span>butio<span class=\"_ _0\"></span>ns to def<span class=\"_ _0\"></span>ined cont<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>ion p<span class=\"_ _0\"></span>ension s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s an ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e in the inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent as inc<span class=\"_ _0\"></span>urred.<span class=\"_ _295\"> </span>Defined benefit pension schemes<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s asse<span class=\"_ _0\"></span>t and ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _0\"></span>n in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of d<span class=\"_ _0\"></span>efine<span class=\"_ _0\"></span>d ben<span class=\"_ _0\"></span>efit p<span class=\"_ _0\"></span>ensio<span class=\"_ _0\"></span>n sche<span class=\"_ _0\"></span>mes re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in t<span class=\"_ _0\"></span>he bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et are the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of<span class=\"_ gs34\"> </span>the futu<span class=\"_ _0\"></span>re bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s that em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>es have ea<span class=\"_ _0\"></span>rne<span class=\"_ _0\"></span>d in return for t<span class=\"_ _0\"></span>heir s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ce in the cur<span class=\"_ _0\"></span>rent and pr<span class=\"_ _0\"></span>ior p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>ds, le<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>e fair value of p<span class=\"_ _0\"></span>lan ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he de<span class=\"_ _0\"></span>fined b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>on is cal<span class=\"_ _0\"></span>culated by i<span class=\"_ _0\"></span>ndep<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>ent ac<span class=\"_ _0\"></span>tuar<span class=\"_ _0\"></span>ies usin<span class=\"_ _0\"></span>g the pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d unit cred<span class=\"_ _0\"></span>it met<span class=\"_ _0\"></span>hod. T<span class=\"_ _0\"></span>he pre<span class=\"_ _0\"></span>sent va<span class=\"_ _0\"></span>lue of the de<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d bene<span class=\"_ _0\"></span>fit as<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>nd obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>n is dete<span class=\"_ _0\"></span>rmine<span class=\"_ _0\"></span>d by discou<span class=\"_ _0\"></span>nting the e<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mated futur<span class=\"_ _0\"></span>e cash o<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>flow<span class=\"_ _0\"></span>s using inter<span class=\"_ _0\"></span>est rate<span class=\"_ _0\"></span>s of high qualit<span class=\"_ _0\"></span>y cor<span class=\"_ _0\"></span>porate b<span class=\"_ _0\"></span>ond<span class=\"_ _0\"></span>s that are de<span class=\"_ _0\"></span>nomina<span class=\"_ _0\"></span>ted in the c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y in w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>he ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be pai<span class=\"_ _0\"></span>d and have ter<span class=\"_ _0\"></span>ms to maturit<span class=\"_ _0\"></span>y approx<span class=\"_ _0\"></span>imating to th<span class=\"_ _0\"></span>e terms of t<span class=\"_ _0\"></span>he relate<span class=\"_ _0\"></span>d pens<span class=\"_ _0\"></span>ion liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Whe<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>alculat<span class=\"_ _0\"></span>ion re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s in a ben<span class=\"_ _0\"></span>efit to th<span class=\"_ _0\"></span>e Group, the re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t is the pre<span class=\"_ _0\"></span>sent val<span class=\"_ _0\"></span>ue of eco<span class=\"_ _0\"></span>nomic b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s availab<span class=\"_ _0\"></span>le in the fo<span class=\"_ _0\"></span>rm of any future refu<span class=\"_ _0\"></span>nds from th<span class=\"_ _0\"></span>e plan or r<span class=\"_ _0\"></span>educ<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons in future co<span class=\"_ _0\"></span>ntribu<span class=\"_ _0\"></span>tions to t<span class=\"_ _0\"></span>he plan. I<span class=\"_ _0\"></span>n orde<span class=\"_ _0\"></span>r to calcu<span class=\"_ _0\"></span>late the pre<span class=\"_ _0\"></span>sent va<span class=\"_ _0\"></span>lue of eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s, cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion is g<span class=\"_ _0\"></span>iven to any minimu<span class=\"_ _0\"></span>m funding re<span class=\"_ _0\"></span>quirem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s that app<span class=\"_ _0\"></span>ly. An econo<span class=\"_ _0\"></span>mic be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>t is availabl<span class=\"_ _0\"></span>e to the Gro<span class=\"_ _0\"></span>up if it is<span class=\"_ _0\"></span> realis<span class=\"_ _0\"></span>able d<span class=\"_ _0\"></span>uring th<span class=\"_ _0\"></span>e life of the pl<span class=\"_ _0\"></span>an or on s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tlem<span class=\"_ _0\"></span>ent of the p<span class=\"_ _0\"></span>lan liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s of a plan a<span class=\"_ _0\"></span>re improve<span class=\"_ _0\"></span>d, the po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of the increas<span class=\"_ _0\"></span>ed b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it relati<span class=\"_ _0\"></span>ng to pas<span class=\"_ _0\"></span>t ser<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ice by emp<span class=\"_ _0\"></span>loye<span class=\"_ _0\"></span>es is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss on a s<span class=\"_ _0\"></span>traig<span class=\"_ _0\"></span>ht line basi<span class=\"_ _0\"></span>s over the av<span class=\"_ _0\"></span>erage p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od until<span class=\"_ _0\"></span> the<span class=\"_ gs34\"> </span>b<span class=\"_ _0\"></span>enefi<span class=\"_ _0\"></span>ts b<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>me ves<span class=\"_ _0\"></span>ted. To the ex<span class=\"_ _0\"></span>tent that th<span class=\"_ _0\"></span>e ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s ves<span class=\"_ _0\"></span>t imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, the ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nse is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Ac<span class=\"_ _0\"></span>tuarial g<span class=\"_ _0\"></span>ains and lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are imm<span class=\"_ _0\"></span>ediate<span class=\"_ _0\"></span>ly reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in full thro<span class=\"_ _0\"></span>ugh th<span class=\"_ _0\"></span>e Consolidate<span class=\"_ _0\"></span>d st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt of compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve income.<span class=\"_ _295\"> </span>Crit<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l jud<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d key sou<span class=\"_ _0\"></span>rce<span class=\"_ _0\"></span>s of es<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>mati<span class=\"_ _0\"></span>on un<span class=\"_ _0\"></span>cer<span class=\"_ _1\"></span>taint<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n rela<span class=\"_ _0\"></span>tion to p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nsi<span class=\"_ _0\"></span>on s<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me va<span class=\"_ _0\"></span>luati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span>The v<span class=\"_ _0\"></span>aluatio<span class=\"_ _0\"></span>n of pens<span class=\"_ _0\"></span>ion sc<span class=\"_ _0\"></span>heme li<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>ies is c<span class=\"_ _0\"></span>alculate<span class=\"_ _0\"></span>d in accorda<span class=\"_ _0\"></span>nce wit<span class=\"_ _0\"></span>h Group p<span class=\"_ _0\"></span>olic<span class=\"_ _0\"></span>y. The valuat<span class=\"_ _0\"></span>ions are p<span class=\"_ _0\"></span>repar<span class=\"_ _0\"></span>ed by ind<span class=\"_ _0\"></span>epe<span class=\"_ _0\"></span>ndent qualifi<span class=\"_ _0\"></span>ed ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>ries<span class=\"_ _0\"></span>, but sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant es<span class=\"_ _0\"></span>timates a<span class=\"_ _0\"></span>re require<span class=\"_ _0\"></span>d in relati<span class=\"_ _0\"></span>on to the a<span class=\"_ _0\"></span>ssump<span class=\"_ _0\"></span>tions for p<span class=\"_ _0\"></span>ensi<span class=\"_ _0\"></span>on incre<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s, inflati<span class=\"_ _0\"></span>on, the di<span class=\"_ _0\"></span>scount rate applied and member longevity,<span class=\"_ _3\"></span> which underpin the v<span class=\"_ _3\"></span>aluations. Inf<span class=\"_ _3\"></span>ormation about the assump<span class=\"_ _3\"></span>tions relati<span class=\"_ _3\"></span>ng to<span class=\"_ _3\"></span> retirement<span class=\"_ _3\"></span> benefit asset<span class=\"_ _0\"></span>s and ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>ons and als<span class=\"_ _0\"></span>o the s<span class=\"_ _0\"></span>ensit<span class=\"_ _0\"></span>ivit<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he pe<span class=\"_ _0\"></span>nsion a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t and liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y to movem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s in the<span class=\"_ _0\"></span>se as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons is pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow. The sensi<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y show<span class=\"_ _0\"></span>s that a chan<span class=\"_ _0\"></span>ge in the e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n assum<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s could resul<span class=\"_ _0\"></span>t in a materia<span class=\"_ _0\"></span>l change in t<span class=\"_ _0\"></span>he ca<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g value of th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s with<span class=\"_ _0\"></span>in the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months.<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of clima<span class=\"_ _0\"></span>te change ha<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>en disc<span class=\"_ _0\"></span>uss<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>th the U<span class=\"_ _0\"></span>K pensi<span class=\"_ _0\"></span>on tru<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>e. Whils<span class=\"_ _0\"></span>t not an inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent impa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ing chang<span class=\"_ _0\"></span>e, a movem<span class=\"_ _0\"></span>ent in the n<span class=\"_ _0\"></span>et def<span class=\"_ _0\"></span>ined b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it pe<span class=\"_ _0\"></span>nsion ba<span class=\"_ _0\"></span>lance wou<span class=\"_ _0\"></span>ld potent<span class=\"_ _0\"></span>ially imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t lon<span class=\"_ _0\"></span>g-te<span class=\"_ _0\"></span>rm ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _0\"></span>s if fur<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>her contr<span class=\"_ _0\"></span>ibuti<span class=\"_ _0\"></span>ons were req<span class=\"_ _0\"></span>uired or a l<span class=\"_ _0\"></span>ower sur<span class=\"_ _0\"></span>plus were re<span class=\"_ _0\"></span>turne<span class=\"_ _0\"></span>d to the Company on s<span class=\"_ _0\"></span>atis<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of all out<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ding liabil<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he potent<span class=\"_ _0\"></span>ial impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of climate chang<span class=\"_ _0\"></span>e woul<span class=\"_ _0\"></span>d mos<span class=\"_ _0\"></span>t likely be s<span class=\"_ _0\"></span>een i<span class=\"_ _0\"></span>n the valu<span class=\"_ _0\"></span>e of sche<span class=\"_ _0\"></span>me as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s if th<span class=\"_ _0\"></span>ey were n<span class=\"_ _0\"></span>ot appro<span class=\"_ _0\"></span>priate<span class=\"_ _0\"></span>ly manag<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 the sc<span class=\"_ _0\"></span>heme d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not ho<span class=\"_ _0\"></span>ld any equi<span class=\"_ _0\"></span>ties o<span class=\"_ _0\"></span>r grow<span class=\"_ _0\"></span>th fu<span class=\"_ _0\"></span>nds wi<span class=\"_ _0\"></span>th the fun<span class=\"_ _0\"></span>ds held a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2022 sol<span class=\"_ _0\"></span>d during t<span class=\"_ _0\"></span>he year<span class=\"_ _3\"></span>. The p<span class=\"_ _0\"></span>ensi<span class=\"_ _0\"></span>on trus<span class=\"_ _0\"></span>tee<span class=\"_ _0\"></span>s, wi<span class=\"_ _0\"></span>th the sup<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he Company, continue to devel<span class=\"_ _0\"></span>op th<span class=\"_ _0\"></span>eir own E<span class=\"_ _0\"></span>SG po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y wh<span class=\"_ _0\"></span>ich is likely<span class=\"_ _0\"></span> to result in an E<span class=\"_ _0\"></span>SG linked inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt strate<span class=\"_ _0\"></span>gy for w<span class=\"_ _0\"></span>hen e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y and gro<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>th as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are h<span class=\"_ _0\"></span>eld by th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me. This w<span class=\"_ _0\"></span>ill align to th<span class=\"_ _0\"></span>e Company\u2019s strate<span class=\"_ _0\"></span>gy an<span class=\"_ _0\"></span>d also ensu<span class=\"_ _0\"></span>re that inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>re not \u2018stuck<span class=\"_ _0\"></span>\u2019 in de<span class=\"_ _0\"></span>clining e<span class=\"_ _0\"></span>quiti<span class=\"_ _0\"></span>es, thus r<span class=\"_ _0\"></span>isking un<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance. A<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>a<span class=\"_ gs34\"> </span>result<span class=\"_ _0\"></span>, the Di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have conclu<span class=\"_ _0\"></span>ded t<span class=\"_ _0\"></span>hat no climate<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>relate<span class=\"_ _0\"></span>d risk a<span class=\"_ _0\"></span>djust<span class=\"_ _0\"></span>ment is re<span class=\"_ _0\"></span>quired at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup op<span class=\"_ _0\"></span>erates a nu<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r of pensi<span class=\"_ _0\"></span>on sch<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>s for it<span class=\"_ _0\"></span>s empl<span class=\"_ _0\"></span>oyee<span class=\"_ _0\"></span>s throug<span class=\"_ _0\"></span>hout th<span class=\"_ _0\"></span>e worl<span class=\"_ _0\"></span>d. Out<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>de the U<span class=\"_ _0\"></span>K and G<span class=\"_ _0\"></span>ermany, the Company ope<span class=\"_ _0\"></span>rates de<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d contribu<span class=\"_ _0\"></span>tion p<span class=\"_ _0\"></span>ensi<span class=\"_ _0\"></span>on sch<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>s. Eac<span class=\"_ _0\"></span>h sche<span class=\"_ _0\"></span>me op<span class=\"_ _0\"></span>erates u<span class=\"_ _0\"></span>nder t<span class=\"_ _0\"></span>he regula<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>y envi<span class=\"_ _0\"></span>ronment of t<span class=\"_ _0\"></span>he juris<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n in whi<span class=\"_ _0\"></span>ch it<span class=\"_ gs34\"> </span>is<span class=\"_ gs34\"> </span>lo<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x Pen<span class=\"_ _0\"></span>sio<span class=\"_ _0\"></span>n Fun<span class=\"_ _0\"></span>d (UK<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span>The p<span class=\"_ _0\"></span>rincip<span class=\"_ _0\"></span>al sch<span class=\"_ _0\"></span>eme o<span class=\"_ _0\"></span>perate<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up is a fund<span class=\"_ _0\"></span>ed UK p<span class=\"_ _0\"></span>ensio<span class=\"_ _0\"></span>n sche<span class=\"_ _0\"></span>me, whic<span class=\"_ _0\"></span>h is subje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t to the s<span class=\"_ _0\"></span>tatuto<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y funding o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive un<span class=\"_ _0\"></span>der the<span class=\"_ gs34\"> </span>Pe<span class=\"_ _0\"></span>nsions Ac<span class=\"_ _0\"></span>t 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, in w<span class=\"_ _0\"></span>hich emp<span class=\"_ _0\"></span>loye<span class=\"_ _0\"></span>es of UK su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings par<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>icipate. T<span class=\"_ _0\"></span>he sch<span class=\"_ _0\"></span>eme ha<span class=\"_ _0\"></span>s tw<span class=\"_ _0\"></span>o se<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions<span class=\"_ _0\"></span>. One s<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>s ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s on a d<span class=\"_ _0\"></span>efine<span class=\"_ _0\"></span>d ben<span class=\"_ _0\"></span>efit b<span class=\"_ _0\"></span>asis wi<span class=\"_ _0\"></span>th ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s rela<span class=\"_ _0\"></span>ted to final p<span class=\"_ _0\"></span>ensio<span class=\"_ _0\"></span>nabl<span class=\"_ _0\"></span>e pay<span class=\"_ _3\"></span>. Th<span class=\"_ _0\"></span>e defin<span class=\"_ _0\"></span>ed be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>t sec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion was c<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>ed to new m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>ers from 31 Decem<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>01<span class=\"_ _5\"></span>. Fro<span class=\"_ _0\"></span>m this date n<span class=\"_ _0\"></span>ew emp<span class=\"_ _0\"></span>loyee<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en invi<span class=\"_ _0\"></span>ted to join t<span class=\"_ _0\"></span>he se<span class=\"_ _0\"></span>cond s<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n that prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>s ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s on a d<span class=\"_ _0\"></span>efin<span class=\"_ _0\"></span>ed contrib<span class=\"_ _0\"></span>utio<span class=\"_ _0\"></span>n basis<span class=\"_ _0\"></span>. The d<span class=\"_ _0\"></span>efin<span class=\"_ _0\"></span>ed be<span class=\"_ _0\"></span>nefit s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e clos<span class=\"_ _0\"></span>ed to futu<span class=\"_ _0\"></span>re accrual o<span class=\"_ _0\"></span>n 31 March 20<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>6, with em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>es in th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me eli<span class=\"_ _0\"></span>gible to j<span class=\"_ _0\"></span>oin the defined contri<span class=\"_ _3\"></span>bution scheme. The l<span class=\"_ _0\"></span>atest t<span class=\"_ _0\"></span>rienn<span class=\"_ _0\"></span>ial valuati<span class=\"_ _0\"></span>on was p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ed to 31 March 2022 and show<span class=\"_ _0\"></span>ed a sch<span class=\"_ _0\"></span>eme sur<span class=\"_ _0\"></span>plus of \u00a31<span class=\"_ _3\"></span>6.8m. T<span class=\"_ _0\"></span>he surp<span class=\"_ _0\"></span>lus pos<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n means th<span class=\"_ _0\"></span>e Group has n<span class=\"_ _0\"></span>o current o<span class=\"_ _0\"></span>bligat<span class=\"_ _0\"></span>ion to make fur<span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>er contri<span class=\"_ _0\"></span>butio<span class=\"_ _0\"></span>ns to the s<span class=\"_ _0\"></span>cheme, al<span class=\"_ _0\"></span>thoug<span class=\"_ _0\"></span>h this may chang<span class=\"_ _0\"></span>e follo<span class=\"_ _0\"></span>wing futu<span class=\"_ _0\"></span>re valuati<span class=\"_ _0\"></span>ons. T<span class=\"_ _0\"></span>he Group ma<span class=\"_ _0\"></span>de ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>nal contri<span class=\"_ _0\"></span>butio<span class=\"_ _0\"></span>ns of \u00a31<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m during th<span class=\"_ _0\"></span>e year<span class=\"_ _0\"></span>s end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2022 and 2023 as p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t of an ong<span class=\"_ _0\"></span>oing pro<span class=\"_ _0\"></span>gramm<span class=\"_ _0\"></span>e with the trustees to work<span class=\"_ _3\"></span> towards<span class=\"_ _3\"></span> self-sufficienc<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. The Group<span class=\"_ _3\"></span> remains<span class=\"_ _3\"></span> committed to worki<span class=\"_ _3\"></span>ng towar<span class=\"_ _3\"></span>ds self-sufficiency and intends t<span class=\"_ _3\"></span>o continue to ma<span class=\"_ _0\"></span>ke voluntar<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>ntribut<span class=\"_ _0\"></span>ions w<span class=\"_ _0\"></span>here ap<span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>riate.<span class=\"_ _295\"> </span>The c<span class=\"_ _0\"></span>urrent inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent stra<span class=\"_ _0\"></span>tegy wa<span class=\"_ _0\"></span>s agre<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>th the tr<span class=\"_ _0\"></span>uste<span class=\"_ _0\"></span>es foll<span class=\"_ _0\"></span>owing t<span class=\"_ _0\"></span>he lates<span class=\"_ _0\"></span>t tri<span class=\"_ _0\"></span>ennial valu<span class=\"_ _0\"></span>ation a<span class=\"_ _0\"></span>nd focus<span class=\"_ _0\"></span>ed on wo<span class=\"_ _0\"></span>rking to<span class=\"_ _0\"></span>wards self-<span class=\"_ _0\"></span>suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>enc<span class=\"_ _0\"></span>y wi<span class=\"_ _0\"></span>th the a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts i<span class=\"_ _0\"></span>ncreasi<span class=\"_ _0\"></span>ngly match<span class=\"_ _0\"></span>ed to the natu<span class=\"_ _0\"></span>re and term o<span class=\"_ _0\"></span>f the liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s. Dur<span class=\"_ _0\"></span>ing F<span class=\"_ _0\"></span>Y 2024 this involve<span class=\"_ _0\"></span>d transiti<span class=\"_ _0\"></span>oning p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t of the as<span class=\"_ _0\"></span>set p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>folio f<span class=\"_ _0\"></span>rom liabil<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>iven inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s to debt ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h tenor<span class=\"_ _0\"></span>s whi<span class=\"_ _0\"></span>ch match tho<span class=\"_ _0\"></span>se of th<span class=\"_ _0\"></span>e liabili<span class=\"_ _0\"></span>ties<span class=\"_ _0\"></span>, fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r protec<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g the sc<span class=\"_ _0\"></span>heme a<span class=\"_ _0\"></span>gains<span class=\"_ _0\"></span>t market risk<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent st<span class=\"_ _0\"></span>rategy i<span class=\"_ _0\"></span>s revie<span class=\"_ _0\"></span>wed on a r<span class=\"_ _0\"></span>egular b<span class=\"_ _0\"></span>asis wi<span class=\"_ _0\"></span>th the t<span class=\"_ _0\"></span>ruste<span class=\"_ _0\"></span>es an<span class=\"_ _0\"></span>d schem<span class=\"_ _0\"></span>e ad<span class=\"_ _0\"></span>viso<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The d<span class=\"_ _0\"></span>efin<span class=\"_ _0\"></span>ed contr<span class=\"_ _0\"></span>ibuti<span class=\"_ _0\"></span>on sch<span class=\"_ _0\"></span>eme is o<span class=\"_ _0\"></span>pen to all U<span class=\"_ _0\"></span>K emp<span class=\"_ _0\"></span>loye<span class=\"_ _0\"></span>es wit<span class=\"_ _0\"></span>h the Gro<span class=\"_ _0\"></span>up making co<span class=\"_ _0\"></span>ntribu<span class=\"_ _0\"></span>tions at a l<span class=\"_ _0\"></span>evel w<span class=\"_ _0\"></span>hich var<span class=\"_ _0\"></span>ies w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e percent<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>e of salar<span class=\"_ _1\"></span>y the employ<span class=\"_ _0\"></span>ee contr<span class=\"_ _0\"></span>ibutes<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e total e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense for t<span class=\"_ _0\"></span>he def<span class=\"_ _0\"></span>ined co<span class=\"_ _0\"></span>ntribut<span class=\"_ _0\"></span>ion s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e is includ<span class=\"_ _0\"></span>ed in \u2018st<span class=\"_ _0\"></span>af<span class=\"_ _0\"></span>f cost<span class=\"_ _0\"></span>s\u2019 w<span class=\"_ _0\"></span>ithin th<span class=\"_ _0\"></span>e income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement lin<span class=\"_ _0\"></span>e whe<span class=\"_ _0\"></span>re the em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>e op<span class=\"_ _0\"></span>erates<span class=\"_ _0\"></span>. The e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense for t<span class=\"_ _0\"></span>he year e<span class=\"_ _0\"></span>nded 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 was \u00a3<span class=\"_ _3\"></span>6.9m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: \u00a3<span class=\"_ _3\"></span>6.7<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>).<span class=\"_ _295\"> </span>In Jun<span class=\"_ _0\"></span>e 2023, the English Hig<span class=\"_ _0\"></span>h Court is<span class=\"_ _0\"></span>sued a ju<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>ment invol<span class=\"_ _0\"></span>ving t<span class=\"_ _0\"></span>he Vi<span class=\"_ _0\"></span>rgin Me<span class=\"_ _0\"></span>dia N<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>L Pensio<span class=\"_ _0\"></span>n Plan w<span class=\"_ _0\"></span>hich he<span class=\"_ _0\"></span>ld that am<span class=\"_ _0\"></span>endm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s to the plan\u2019s rules in rela<span class=\"_ _0\"></span>tion to b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it chang<span class=\"_ _0\"></span>es were inva<span class=\"_ _0\"></span>lid in the a<span class=\"_ _0\"></span>bsen<span class=\"_ _0\"></span>ce of a confirm<span class=\"_ _0\"></span>ation f<span class=\"_ _0\"></span>rom the s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e ac<span class=\"_ _0\"></span>tuar<span class=\"_ _0\"></span>y un<span class=\"_ _0\"></span>der S<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n 37 of the Pensi<span class=\"_ _0\"></span>on Sch<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>s Ac<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>993. The Cour<span class=\"_ _0\"></span>t of Ap<span class=\"_ _0\"></span>peal d<span class=\"_ _0\"></span>ismis<span class=\"_ _0\"></span>sed an a<span class=\"_ _0\"></span>ppe<span class=\"_ _0\"></span>al to this jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent in July 2024. Whil<span class=\"_ _0\"></span>e uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y aroun<span class=\"_ _0\"></span>d this rulin<span class=\"_ _0\"></span>g per<span class=\"_ _0\"></span>sis<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>, it could c<span class=\"_ _0\"></span>reate a pre<span class=\"_ _0\"></span>cede<span class=\"_ _0\"></span>nt that could im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t othe<span class=\"_ _0\"></span>r UK \u2018contrac<span class=\"_ _0\"></span>ted<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>out<span class=\"_ _0\"></span>\u2019 p<span class=\"_ _0\"></span>ensio<span class=\"_ _0\"></span>n plans, in<span class=\"_ _0\"></span>cluding p<span class=\"_ _0\"></span>otentiall<span class=\"_ _0\"></span>y the V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x Pensio<span class=\"_ _0\"></span>n Fund (U<span class=\"_ _0\"></span>K). T<span class=\"_ _0\"></span>he Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors ar<span class=\"_ _0\"></span>e in discus<span class=\"_ _0\"></span>sio<span class=\"_ _0\"></span>n with t<span class=\"_ _0\"></span>he trus<span class=\"_ _0\"></span>tee a<span class=\"_ _0\"></span>nd prelimi<span class=\"_ _0\"></span>nar<span class=\"_ _0\"></span>y comm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s from the t<span class=\"_ _0\"></span>ruste<span class=\"_ _0\"></span>e\u2019s legal a<span class=\"_ _0\"></span>dvis<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>s note that t<span class=\"_ _0\"></span>he de<span class=\"_ _0\"></span>ed of<span class=\"_ gs34\"> </span>amen<span class=\"_ _0\"></span>dment cl<span class=\"_ _0\"></span>osing t<span class=\"_ _0\"></span>he DB S<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n to future b<span class=\"_ _0\"></span>enefi<span class=\"_ _0\"></span>t accrual a<span class=\"_ _0\"></span>ppe<span class=\"_ _0\"></span>ars to in<span class=\"_ _0\"></span>clude t<span class=\"_ _0\"></span>he require<span class=\"_ _0\"></span>d s37 confir<span class=\"_ _0\"></span>matio<span class=\"_ _0\"></span>n. Ot<span class=\"_ _0\"></span>her d<span class=\"_ _0\"></span>eed am<span class=\"_ _0\"></span>endm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s will b<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e outcom<span class=\"_ _0\"></span>e of this ca<span class=\"_ _0\"></span>se b<span class=\"_ _0\"></span>ecom<span class=\"_ _0\"></span>es mo<span class=\"_ _0\"></span>re cer<span class=\"_ _0\"></span>tai<span class=\"_ _0\"></span>n but are not e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to re<span class=\"_ _0\"></span>sult in a mater<span class=\"_ _0\"></span>ial chang<span class=\"_ _0\"></span>e to the valua<span class=\"_ _0\"></span>tion of schem<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies.<span class=\"_ _295\"> </span>Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x Europ<span class=\"_ _0\"></span>a Gmb<span class=\"_ _0\"></span>H Pe<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ion Fu<span class=\"_ _0\"></span>nd (Ge<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>ny)<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup op<span class=\"_ _0\"></span>erates a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r defin<span class=\"_ _0\"></span>ed b<span class=\"_ _0\"></span>enefi<span class=\"_ _0\"></span>t sche<span class=\"_ _0\"></span>me in Ge<span class=\"_ _0\"></span>rmany for th<span class=\"_ _0\"></span>e ben<span class=\"_ _0\"></span>efit of on<span class=\"_ _0\"></span>e, now retire<span class=\"_ _0\"></span>d, empl<span class=\"_ _0\"></span>oyee. Risks associated<span class=\"_ _3\"></span> with the<span class=\"_ _3\"></span> defined benefit<span class=\"_ _3\"></span> scheme<span class=\"_ _295\"> </span>Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt ri<span class=\"_ _0\"></span>sk<span class=\"_ _295\"> </span>The s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e has the o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n to hold inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>set cla<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es, such a<span class=\"_ _0\"></span>s equit<span class=\"_ _0\"></span>ies, w<span class=\"_ _0\"></span>hich have vo<span class=\"_ _0\"></span>latil<span class=\"_ _0\"></span>e market value<span class=\"_ _0\"></span>s, and w<span class=\"_ _0\"></span>hile th<span class=\"_ _0\"></span>ese as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to provid<span class=\"_ _0\"></span>e real ret<span class=\"_ _0\"></span>urns over t<span class=\"_ _0\"></span>he lon<span class=\"_ _0\"></span>g term, the s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>t-term v<span class=\"_ _0\"></span>olatilit<span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>an ca<span class=\"_ _0\"></span>use ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>nal fundin<span class=\"_ _0\"></span>g to be req<span class=\"_ _0\"></span>uired if a d<span class=\"_ _0\"></span>efici<span class=\"_ _0\"></span>t emer<span class=\"_ _0\"></span>ges<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Int<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t rate ri<span class=\"_ _0\"></span>sk<span class=\"_ _295\"> </span>The s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e\u2019s liabilitie<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>d using mar<span class=\"_ _0\"></span>ket yield<span class=\"_ _0\"></span>s on high qu<span class=\"_ _0\"></span>alit<span class=\"_ _0\"></span>y corp<span class=\"_ _0\"></span>orate b<span class=\"_ _0\"></span>onds to dis<span class=\"_ _0\"></span>count the l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>. A<span class=\"_ _0\"></span>s the s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e holds ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s such as e<span class=\"_ _0\"></span>quiti<span class=\"_ _0\"></span>es, th<span class=\"_ _0\"></span>e value of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and liab<span class=\"_ _0\"></span>iliti<span class=\"_ _0\"></span>es may not m<span class=\"_ _0\"></span>ove in the s<span class=\"_ _0\"></span>ame way, althou<span class=\"_ _0\"></span>gh this is mi<span class=\"_ _0\"></span>tigate<span class=\"_ _0\"></span>d to som<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>tent by the sc<span class=\"_ _0\"></span>heme\u2019s liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>dri<span class=\"_ _0\"></span>ven inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt hold<span class=\"_ _0\"></span>ings whi<span class=\"_ _0\"></span>ch, alth<span class=\"_ _0\"></span>ough not b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on chang<span class=\"_ _0\"></span>es in cor<span class=\"_ _0\"></span>porate b<span class=\"_ _0\"></span>ond<span class=\"_ _0\"></span>s, would b<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to move in<span class=\"_ gs34\"> </span>a similar way to t<span class=\"_ _0\"></span>he liabili<span class=\"_ _0\"></span>ties<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Inflation risk<span class=\"_ _295\"> </span>A signif<span class=\"_ _0\"></span>icant p<span class=\"_ _0\"></span>ropo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he be<span class=\"_ _0\"></span>nefit<span class=\"_ _0\"></span>s un<span class=\"_ _0\"></span>der th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me are linked to infla<span class=\"_ _0\"></span>tion. A<span class=\"_ _0\"></span>lth<span class=\"_ _0\"></span>ough th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me\u2019s asse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to provid<span class=\"_ _0\"></span>e a<span class=\"_ gs34\"> </span>goo<span class=\"_ _0\"></span>d hed<span class=\"_ _0\"></span>ge ag<span class=\"_ _0\"></span>ainst inf<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n over the l<span class=\"_ _0\"></span>ong ter<span class=\"_ _0\"></span>m, in par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cular throu<span class=\"_ _0\"></span>gh the s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e\u2019s liabilit<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>iven inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent hol<span class=\"_ _0\"></span>dings, m<span class=\"_ _0\"></span>ovem<span class=\"_ _0\"></span>ents i<span class=\"_ _0\"></span>n the<span class=\"_ gs34\"> </span>sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t term cou<span class=\"_ _0\"></span>ld lea<span class=\"_ _0\"></span>d to defi<span class=\"_ _0\"></span>cit<span class=\"_ _0\"></span>s emerg<span class=\"_ _0\"></span>ing.<span class=\"_ _295\"> </span>Longevity risk<span class=\"_ _295\"> </span>In the e<span class=\"_ _0\"></span>vent that m<span class=\"_ _0\"></span>embe<span class=\"_ _0\"></span>rs li<span class=\"_ _0\"></span>ve long<span class=\"_ _0\"></span>er than a<span class=\"_ _0\"></span>ssum<span class=\"_ _0\"></span>ed, an ad<span class=\"_ _0\"></span>diti<span class=\"_ _0\"></span>onal de<span class=\"_ _0\"></span>ficit w<span class=\"_ _0\"></span>ill eme<span class=\"_ _0\"></span>rge in th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me, as the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of th<span class=\"_ _0\"></span>e defi<span class=\"_ _0\"></span>ned ben<span class=\"_ _0\"></span>efit liab<span class=\"_ _0\"></span>iliti<span class=\"_ _0\"></span>es is ca<span class=\"_ _0\"></span>lculate<span class=\"_ _0\"></span>d with re<span class=\"_ _0\"></span>gard to a b<span class=\"_ _0\"></span>est e<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mate of the m<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y of plan m<span class=\"_ _0\"></span>embe<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Whe<span class=\"_ _0\"></span>re the I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>9 valuati<span class=\"_ _0\"></span>on show<span class=\"_ _0\"></span>s sch<span class=\"_ _0\"></span>eme a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in e<span class=\"_ _0\"></span>xces<span class=\"_ _0\"></span>s of sche<span class=\"_ _0\"></span>me liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s, an as<span class=\"_ _0\"></span>set is r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on the fa<span class=\"_ _0\"></span>ct t<span class=\"_ _0\"></span>hat unde<span class=\"_ _0\"></span>r the terms of th<span class=\"_ _0\"></span>e T<span class=\"_ _3\"></span>rust D<span class=\"_ _0\"></span>eed a<span class=\"_ _0\"></span>greem<span class=\"_ _0\"></span>ent, th<span class=\"_ _0\"></span>e spo<span class=\"_ _0\"></span>nsor<span class=\"_ _0\"></span>ing comp<span class=\"_ _0\"></span>any is entitl<span class=\"_ _0\"></span>ed to any as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s that re<span class=\"_ _0\"></span>main in the s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e af<span class=\"_ _0\"></span>ter the s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment of all<span class=\"_ gs34\"> </span>pen<span class=\"_ _0\"></span>sion lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>re no res<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ions on t<span class=\"_ _0\"></span>he curre<span class=\"_ _0\"></span>nt realis<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he surp<span class=\"_ _0\"></span>lus.<span class=\"_ _295\"> </span>IA<span class=\"_ _0\"></span>S 19 disclosu<span class=\"_ _0\"></span>res relat<span class=\"_ _0\"></span>ing to def<span class=\"_ _0\"></span>ined b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s are as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span>Principal ac<span class=\"_ _0\"></span>tuarial assump<span class=\"_ _0\"></span>tions<span class=\"_ _295\"> </span><table class=\"s w3ab h132\" id=\"_cf67d53d-ffd9-4c2b-863f-1743af13957d\"><tr><td class=\"c n x1c2 y32fc w383 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></div></td><td class=\"c n x877 y32fd w3ac h107\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 ls7 ws1\">20<span class=\"_ _0\"></span>24 \u2013 U<span class=\"_ _0\"></span>K Sc<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x878 y32fd w3ad h107\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 ls7 ws1\">2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4 \u2013 Ge<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>an S<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n x3c6 y32fc w3ae hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">2023 \u2013 U<span class=\"_ _0\"></span>K Sc<span class=\"_ _0\"></span>hem<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x879 y32fc w3af hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">202<span class=\"_ _0\"></span>3 \u2013 Ger<span class=\"_ _0\"></span>man S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32fe w3b0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls19 ws4f\">Discount rate<span class=\"_ _295\"> </span></div></td><td class=\"c n x87a y32ff w3b1 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">5.05<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87b y32ff w3b2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls156 ws165\">3<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1%<span class=\"_ _295\"> </span></div></td><td class=\"c n x87c y32fe w3b3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">5.4<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x87d y32fe w3b4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">3.<span class=\"_ _0\"></span>75%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3300 w3b5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">RPI inflation<span class=\"_ _295\"> </span></div></td><td class=\"c n x87e y3301 w3b6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87f y3301 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n x880 y3300 w3b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.55<span class=\"_ _5\"></span>%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x881 y3300 w3b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3302 w3ba hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">CPI i<span class=\"_ _3\"></span>nflation<span class=\"_ _295\"> </span></div></td><td class=\"c n x882 y3303 w3b6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x883 y3303 w3bb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x528 y3302 w3b4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">2.9<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x884 y3302 w3bc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3192 w3bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls18 ws12\">Future pensi<span class=\"_ _0\"></span>on increas<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x885 y3304 w3be hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6a ws6a\">3<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>25%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x886 y3304 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n x887 y3192 w3bf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">3.4<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x888 y3192 w3c0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y3305 ff34 fs7 fc4 sc0 lsd9 wsd5\">Mortality<span class=\"_ _3\"></span> tables<span class=\"_ _3\"></span>:<span class=\"_ _22c\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _12d\"> </span> <span class=\"_ _cf\"> </span><span class=\"ff34\"> <span class=\"_ _12d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fba w3c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13 wsd\">\u2013 Male<span class=\"_ _295\"> </span></div></td><td class=\"c n x889 y2fb9 w3c2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">92% of S3P<span class=\"_ _0\"></span>MA<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x88a y2fb9 w3c3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">100% of R<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>2018G<span class=\"_ _295\"> </span></div></td><td class=\"c n x88b y2fba w3c4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">92% of S3PM<span class=\"_ _0\"></span>A<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x88c y2fba w3c5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">10<span class=\"_ _0\"></span>0% of R<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>201<span class=\"_ _3\"></span>8G<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3193 w3c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Fema<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x88d y3306 w3c7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">9<span class=\"_ _0\"></span>5% of S3P<span class=\"_ _0\"></span>FA<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x88e y3306 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n x88f y3193 w3c8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">95<span class=\"_ _3\"></span>% of S3P<span class=\"_ _0\"></span>FA<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x82d y3193 w3c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y3307 ff34 fs7 fc4 sc0 ls1d ws18\">Mor<span class=\"_ _0\"></span>tality improvements:<span class=\"_ _22f\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _12d\"> </span> <span class=\"_ _cf\"> </span><span class=\"ff34\"> <span class=\"_ _12d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3308 w3ca hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Mo<span class=\"_ _0\"></span>del<span class=\"_ _295\"> </span></div></td><td class=\"c n x655 y3309 w3cb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls11 wsb\">C<span class=\"_ _0\"></span>MI2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x890 y3309 w3cc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">R<span class=\"_ _0\"></span>T<span class=\"_ _295\"> </span></div></td><td class=\"c n x891 y3309 w3cd hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">2<span class=\"_ _295\"> </span></div></td><td class=\"c n x892 y3309 w3ce hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">018<span class=\"_ _295\"> </span></div></td><td class=\"c n x893 y3309 w3cf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">G<span class=\"_ _295\"> </span></div></td><td class=\"c n x894 y3308 w3d0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">CM<span class=\"_ _0\"></span>I2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x895 y3308 w3d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">R<span class=\"_ _295\"> </span></div></td><td class=\"c n x896 y3308 w3d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">T<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>018<span class=\"_ _295\"> </span></div></td><td class=\"c n x897 y3308 w3d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">G<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y330a w3d4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Long<span class=\"_ _0\"></span>-ter<span class=\"_ _0\"></span>m rate of improv<span class=\"_ _0\"></span>ement<span class=\"_ _295\"> </span></div></td><td class=\"c n x898 y330b w3d5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6a ws6a\">1.<span class=\"_ _1\"></span>25%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x899 y330b w3d6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7c ws7a\">I<span class=\"_ _0\"></span>ndividual<span class=\"_ _295\"> </span></div></td><td class=\"c n x89a y330a w3d7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x89b y330a w3d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Individual<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y329e w3d9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">\u2013 Initial<span class=\"_ _3\"></span> addition<span class=\"_ _295\"> </span></div></td><td class=\"c n x89c y329f w3bf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6a ws6a\">0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x89d y329f w3da hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7c ws7a\">Indivi<span class=\"_ _0\"></span>dual<span class=\"_ _295\"> </span></div></td><td class=\"c n x89e y329e w3db hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x89f y329e w3dc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Indiv<span class=\"_ _0\"></span>idual<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y330c ff34 fs7 fc4 sc0 ls7 ws1\">Life e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y from ag<span class=\"_ _0\"></span>e 62 of curre<span class=\"_ _0\"></span>nt </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y330d ff34 fs7 fc4 sc0 ls1d ws18\">pensioners:<span class=\"_ _232\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _12d\"> </span> <span class=\"_ _cf\"> </span><span class=\"ff34\"> <span class=\"_ _12d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y330e w3dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Male<span class=\"_ _295\"> </span></div></td><td class=\"c n x8a0 y330e w3de hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">25.<span class=\"_ _0\"></span>3 y<span class=\"_ _0\"></span>rs <span class=\"_ _6\"></span><span class=\"ff34\">\u00b9<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8a1 y330e w3df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">23<span class=\"_ _0\"></span>.7 yr<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ff34\">\u00b9<span class=\"_ _295\"> </span></span></div></td><td class=\"c x8a3 y330e w3e0 h121\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">25.3 yr<span class=\"_ _0\"></span>s</div><div class=\"t m0 x8a2 hc y31e5 ff34 fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c x8a5 y330e w3e1 h121\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">23.5 y<span class=\"_ _0\"></span>rs</div><div class=\"t m0 x8a4 hc y31e5 ff34 fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y320e w3c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Fema<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x8a6 y320e w3e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">27<span class=\"_ _5\"></span>.6 yr<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ff34\">\u00b9<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8a7 y32d7 w3e3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c x8a9 y320e w3e4 h11e\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">2<span class=\"_ _3\"></span>7<span class=\"_ _5\"></span>.6 yrs</div><div class=\"t m0 x8a8 hc y31e5 ff34 fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"t m0 x8aa hb y330f ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c x1c2 y32d9 w3e5 h103\"><div class=\"t m0 x1c1 hb y309e ff34 fs7 fc4 sc0 ls7 ws1\">Life e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y from ag<span class=\"_ _0\"></span>e 62 of ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve and<span class=\"_ _295\"> </span></div><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">deferred members:<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fcb w3dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Male<span class=\"_ _295\"> </span></div></td><td class=\"c n x8a0 y2fcb w3e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">26<span class=\"_ _0\"></span>.5 y<span class=\"_ _0\"></span>rs <span class=\"_ _6\"></span><span class=\"ff34\">\u00b3<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8ab y2fcb w3df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">26.<span class=\"_ _0\"></span>0 yr<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ff34\">\u00b3<span class=\"_ _295\"> </span></span></div></td><td class=\"c x8a3 y2fcb w3e0 h100\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls24 ws20\">26<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span> yr<span class=\"_ _0\"></span>s</div><div class=\"t m0 x8a2 hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c x8a5 y2fcb w3e1 h100\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls24 ws20\">26.<span class=\"_ _0\"></span>0 y<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>s</div><div class=\"t m0 x8a4 hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Fema<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ac y2fb2 w3e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">28<span class=\"_ _0\"></span>.9 y<span class=\"_ _0\"></span>rs <span class=\"_ _6\"></span><span class=\"ff34\">\u00b3<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8ad y2fb3 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c x8af y2fb2 w3e7 h100\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls15 wsf\">2<span class=\"_ _3\"></span>8.8 yrs</div><div class=\"t m0 x8ae hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"t m0 x8aa hb y3310 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></td></tr></table>1 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 62 in 2024.<span class=\"_ _295\"> </span>2 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 62 in 2023.<span class=\"_ _295\"> </span>3 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 45 in 2024.<span class=\"_ _295\"> </span>4 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 45 in 2023.<span class=\"_ _295\"> </span>The av<span class=\"_ _0\"></span>erage du<span class=\"_ _0\"></span>ration of t<span class=\"_ _0\"></span>he be<span class=\"_ _0\"></span>nefit o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tion at t<span class=\"_ _0\"></span>he end of t<span class=\"_ _0\"></span>he rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ting p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od is 1<span class=\"_ _3\"></span>5 years (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: 1<span class=\"_ _5\"></span>5 ye<span class=\"_ _0\"></span>ars).<span class=\"_ _295\"> </span>Signif<span class=\"_ _0\"></span>icant a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tuarial as<span class=\"_ _0\"></span>sumpt<span class=\"_ _0\"></span>ions for th<span class=\"_ _0\"></span>e dete<span class=\"_ _0\"></span>rminati<span class=\"_ _0\"></span>on of the d<span class=\"_ _0\"></span>efin<span class=\"_ _0\"></span>ed be<span class=\"_ _0\"></span>nefit su<span class=\"_ _0\"></span>rplus are d<span class=\"_ _0\"></span>iscount rate a<span class=\"_ _0\"></span>nd inflati<span class=\"_ _0\"></span>on rate. Th<span class=\"_ _0\"></span>e sensi<span class=\"_ _0\"></span>tivi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y analy<span class=\"_ _0\"></span>sis be<span class=\"_ _0\"></span>low has b<span class=\"_ _0\"></span>een d<span class=\"_ _0\"></span>eter<span class=\"_ _0\"></span>mined b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on reas<span class=\"_ _0\"></span>onab<span class=\"_ _0\"></span>ly po<span class=\"_ _0\"></span>ssib<span class=\"_ _0\"></span>le chang<span class=\"_ _0\"></span>es in th<span class=\"_ _0\"></span>e assum<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s occurr<span class=\"_ _0\"></span>ing at the e<span class=\"_ _0\"></span>nd of the re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>iod assuming tha<span class=\"_ _3\"></span>t all o<span class=\"_ _3\"></span>ther assumptions ar<span class=\"_ _3\"></span>e held con<span class=\"_ _3\"></span>stant:<span class=\"_ _295\"> </span><table class=\"s w1ba h133\" id=\"_4010c618-4b77-468a-92c0-88b2da46f2ad\"><tr><td></td><td></td><td class=\"t m0 x7f7 h38 y3311 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me \u2013 re<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on in f<span class=\"_ _0\"></span>und </td></tr><tr><td></td><td></td><td class=\"t m0 x66c h38 y3312 ff34 fs17 fc4 sc0 ls7 ws1\">surp<span class=\"_ _0\"></span>lus a<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3313 ff32 fs17 fc4 sc0 lsdf ws4\">2024</td><td class=\"t m0 x8b0 h38 y3313 ff34 fs17 fc4 sc0 lse3 wsde\"> 2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3314 ff34 fs17 fc4 sc0 ls7 ws1\">Chang<span class=\"_ _0\"></span>e in as<span class=\"_ _0\"></span>sum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h2b y3314 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y3314 ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y3315 w3e8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Redu<span class=\"_ _0\"></span>ce discount rate by 1<span class=\"_ _3\"></span>% p.a.<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b1 y3316 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b2 y3315 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fcb w3e9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Incre<span class=\"_ _0\"></span>ase infl<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns by 1<span class=\"_ _5\"></span>% p.a.<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b3 y2fcc w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">5.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b4 y2fcb w26f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">5.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3ea hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Incre<span class=\"_ _0\"></span>ase li<span class=\"_ _0\"></span>fe exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y by one y<span class=\"_ _0\"></span>ear<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b5 y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b6 y2fb2 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td></tr></table>Inter-relat<span class=\"_ _0\"></span>ionsh<span class=\"_ _0\"></span>ips be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween t<span class=\"_ _0\"></span>he assu<span class=\"_ _0\"></span>mptio<span class=\"_ _0\"></span>ns, es<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>ially b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n discou<span class=\"_ _0\"></span>nt rate and ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted inflati<span class=\"_ _0\"></span>on rates<span class=\"_ _0\"></span>, are ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to ex<span class=\"_ _0\"></span>ist in prac<span class=\"_ _0\"></span>tice. T<span class=\"_ _0\"></span>he ab<span class=\"_ _0\"></span>ove analy<span class=\"_ _0\"></span>sis d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot take the ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of thes<span class=\"_ _0\"></span>e inter-relat<span class=\"_ _0\"></span>ionship<span class=\"_ _0\"></span>s into account.<span class=\"_ _295\"> </span>Amounts recognised in<span class=\"_ _3\"></span> the balance<span class=\"_ _3\"></span> sheet<span class=\"_ _295\"> </span><table class=\"s w3eb h134\" id=\"_0968fa28-83fb-4380-b14d-4ae01db8b5ef\"><tr><td></td><td class=\"t m0 x4b0 h2b y3317 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3317 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h38 y3318 ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3318 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3318 ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3319 ff34 fs7 fc4 sc0 ls1d ws18\">Retirement benefit assets<span class=\"_ _237\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _215\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3168 w3ec hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>cheme<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b7 y3169 w97 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b8 y3168 wfc hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 lsaf wsa9\">9<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w3ed hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>otal r<span class=\"_ _3\"></span>etirement benefit assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b9 y316a w97 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ba y316b w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y331a ff34 fs7 fc4 sc0 ls1d ws18\">Retirement benefit liabi<span class=\"_ _3\"></span>lities<span class=\"_ _1b6\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _7b\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3127 w3ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">German Scheme<span class=\"_ _295\"> </span></div></td><td class=\"c n x8bb y3128 we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8bc y3127 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3ef hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>otal r<span class=\"_ _3\"></span>etirement benefit liabi<span class=\"_ _3\"></span>lities<span class=\"_ _295\"> </span></div></td><td class=\"c n x8bd y2fb3 wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8be y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.5)<span class=\"_ _295\"> </span></div></td></tr></table>UK Scheme/<span class=\"_ _3\"></span>Combin<span class=\"_ _3\"></span>ed Scheme d<span class=\"_ _3\"></span>isclosures<span class=\"_ _295\"> </span><table class=\"s w3f0 h135\" id=\"_4d7208a8-fd76-467f-bc72-54d88aaf755e\"><tr><td></td><td></td><td class=\"c n x8bf y331b w3f1 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x8c0 y331b w3f2 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls9e ws7\">Combined Schemes<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x8c1 h2b y331c ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x6e5 h38 y331c ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x8c2 h38 y331c ff34 fs17 fc4 sc0 lse3 wsde\">2022<span class=\"_ _295\"> </span></td><td class=\"t m0 x4b0 h38 y331c ff34 fs17 fc4 sc0 ls13e ws14c\">20<span class=\"_ _0\"></span>21<span class=\"_ _295\"> </span></td><td class=\"t m0 x845 h38 y331c ff34 fs17 fc4 sc0 lse3 wsde\">2020<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x84b h2b y331d ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x7ad h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x389 h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x229 h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y32bc w3f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Pres<span class=\"_ _0\"></span>ent value of fund<span class=\"_ _0\"></span>ed ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c3 y32bd w14e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c4 y32bc w159 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c5 y32bc wc2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">(4<span class=\"_ _0\"></span>9.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x482 y32bc w3f4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c6 y32bc w3f5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7e wsfc\">(8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y331e w3f6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Fair value of sch<span class=\"_ _0\"></span>eme\u2019s<span class=\"_ _0\"></span>/sc<span class=\"_ _0\"></span>heme<span class=\"_ _0\"></span>s\u2019 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c7 y331f w3f7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c8 y331e w79 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">55<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c9 y331e w349 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ca y331e w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">95.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x850 y331e w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">95.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y312b w3f8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Net a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et befo<span class=\"_ _0\"></span>re defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>xat<span class=\"_ _0\"></span>ion<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cb y312c w337 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cc y312b w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cd y312b w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ce y312b w7d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x601 y312b w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w3f9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Relate<span class=\"_ _0\"></span>d defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>xat<span class=\"_ _0\"></span>ion lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cf y30df w71 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">(2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d0 y30de w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d1 y30de w16c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d2 y30de w3fa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">(<span class=\"_ _0\"></span>3.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d3 y30de w3fb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3320 w3fc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Ne<span class=\"_ _0\"></span>t as<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>er d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>axat<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d4 y3320 w3fd hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">8.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d5 y32c1 w6d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d6 y32c1 w3fe hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _0\"></span>.<span class=\"_ _b0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d7 y32c1 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">10.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7df y32c1 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y3321 ff34 fs7 fc4 sc0 ls1d ws18\">Ch<span class=\"_ _3\"></span>ange in assump<span class=\"_ _3\"></span>tions and experience adjustments <span class=\"ls7 ws1\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32db w3ff hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">arising o<span class=\"_ _0\"></span>n sche<span class=\"_ _0\"></span>me\u2019s<span class=\"_ _0\"></span>/sch<span class=\"_ _0\"></span>emes<span class=\"_ _0\"></span>\u2019 liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d8 y32dc w18c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d9 y32db w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8da y32db w48 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">3<span class=\"_ _0\"></span>0.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x8db y32db w70 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls26 ws22\">(0.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8dc y32db wc0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w400 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Exp<span class=\"_ _0\"></span>erience adjustments arising<span class=\"_ _3\"></span> on scheme\u2019<span class=\"_ _3\"></span>s/s<span class=\"_ _0\"></span>chemes\u2019 assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x8dd y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8de y2fb2 w16f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x22e y2fb2 w2a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _1\"></span>31.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8df y2fb2 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e0 y2fb2 wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">(0.8)<span class=\"_ _295\"> </span></div></td></tr></table>Cha<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>es in t<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sen<span class=\"_ _0\"></span>t valu<span class=\"_ _0\"></span>e of th<span class=\"_ _0\"></span>e fun<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d ob<span class=\"_ _0\"></span>lig<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span><table class=\"s w3eb h136\" id=\"_bb4c3ca3-c35d-4e80-9529-98f63aee8272\"><tr><td></td><td class=\"t m0 x7b5 h38 y3322 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y3323 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3323 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3324 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3324 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y30de w401 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Defi<span class=\"_ _0\"></span>ned b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>on at be<span class=\"_ _0\"></span>ginning of ye<span class=\"_ _0\"></span>ar<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e1 y30df w402 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">(45.<span class=\"_ _3\"></span>7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e2 y30de wda hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">(49.2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w403 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">Inter<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e3 y2fc8 w404 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls39 ws35\">(2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x21e y2fc9 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w405 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">Actuarial (lo<span class=\"_ _0\"></span>sses)<span class=\"_ _0\"></span>/gains<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e4 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e5 y2fae w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w406 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s pai<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x7eb y3128 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x68d y3127 w2b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w407 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">De<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit o<span class=\"_ _0\"></span>bli<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e6 y2fb3 w408 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>7.<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e7 y2fb2 wd3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr></table>Cha<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>es in t<span class=\"_ _0\"></span>he fai<span class=\"_ _0\"></span>r valu<span class=\"_ _0\"></span>e of th<span class=\"_ _0\"></span>e sc<span class=\"_ _0\"></span>hem<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span><table class=\"s w409 h137\" id=\"_508733dc-aca1-4674-81b0-222e9c1eee37\"><tr><td></td><td class=\"t m0 x7b5 h38 y3325 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y3326 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3326 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3327 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3327 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y315e w40a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Fair value of sch<span class=\"_ _0\"></span>eme a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>t begi<span class=\"_ _0\"></span>nning of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e8 y315f w40b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1a ws15\">55<span class=\"_ _0\"></span>.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e9 y315e w37c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3160 w40c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st inco<span class=\"_ _0\"></span>me on as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ea y3161 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">2.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8eb y3160 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w40d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Return o<span class=\"_ _0\"></span>n ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s exclud<span class=\"_ _0\"></span>ing interes<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ec y30df w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ed y30de w3a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w40e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">C<span class=\"_ _3\"></span>ontributions by<span class=\"_ _3\"></span> employer<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ee y2fc8 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x881 y2fc9 w220 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w40f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls10 wsa\">Benefits paid<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ef y3163 w48 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f0 y3162 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w410 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Administration<span class=\"_ _3\"></span> expenses<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f1 y3128 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f2 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w411 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Fair valu<span class=\"_ _0\"></span>e of s<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f3 y2fb3 w412 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58<span class=\"_ _0\"></span>.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f4 y2fb2 w413 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">55.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr></table>Maj<span class=\"_ _0\"></span>or c<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>s of UK s<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w414 h138\" id=\"_0b592ee8-3cf3-40d8-a0e8-cf8c48279b56\"><tr><td></td><td></td><td class=\"c n x8f5 y3328 w415 h113\"><div class=\"t m0 x1c1 h38 y3148 ff32 fs17 fc4 sc0 ls9f ws97\">UK Scheme<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x8f6 y3329 w416 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">UK Sch<span class=\"_ _0\"></span>eme<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x8f7 h2b y332a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h2b y332b ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d4 h2b y332c ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x200 h38 y332d ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1fe h38 y332e ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y332f ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x724 h2b y3330 ff32 fs17 fc4 sc0 ls7 ws1\">Qu<span class=\"_ _0\"></span>ote<span class=\"_ _0\"></span>d </td><td class=\"t m0 x8f8 h2b y3331 ff32 fs17 fc4 sc0 ls11b ws11e\">Unquoted </td><td class=\"t m0 x2d4 h2b y3332 ff32 fs17 fc4 sc0 ls16e ws181\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td><td class=\"t m0 x8f9 h38 y3333 ff34 fs17 fc4 sc0 ls7 ws1\">Quo<span class=\"_ _0\"></span>ted </td><td class=\"t m0 x69f h38 y3334 ff34 fs17 fc4 sc0 ls7 ws1\">Unq<span class=\"_ _0\"></span>uote<span class=\"_ _0\"></span>d </td><td class=\"t m0 x8aa h38 y3335 ff34 fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3336 ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x464 h2b y3337 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x465 h2b y3338 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x2d7 h38 y3339 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _82\"> </span><span class=\"ff34 ls7 ws1\"> </span></td><td class=\"t m0 x466 h38 y333a ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x201 h38 y333b ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y333c ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c x1c2 y324a w417 h120\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Liability-<span class=\"_ _0\"></span>driven investments</div><div class=\"t m0 x8fa hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"c n x45a y324b w418 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">26.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fb y324b w82 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fc y324b w419 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">26.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fd y324a w2b hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">4<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fe y324a w82 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ff y324a w2b hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">4<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w41a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Debt instruments<span class=\"_ _295\"> </span></div></td><td class=\"c n x900 y3163 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x901 y3163 w41b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">13<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x902 y3163 w41c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">31.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x903 y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x904 y3162 w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x905 y3162 w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w41d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">Cash<span class=\"_ _295\"> </span></div></td><td class=\"c n x906 y3128 w41e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x907 y3128 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x908 y3128 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x909 y3127 w183 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x90a y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x90b y3127 w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w411 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Fair valu<span class=\"_ _0\"></span>e of s<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x90c y2fb3 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">45.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x90d y2fb3 w41f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x90e y2fb3 w420 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x90f y2fb2 w3d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">42.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x910 y2fb2 w421 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">12.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x911 y2fb2 w270 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">55.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr></table>1 <span class=\"_ _53\"> </span> <span class=\"_ _6\"></span>Lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>dri<span class=\"_ _0\"></span>ven in<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s are a po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>foli<span class=\"_ _0\"></span>o of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>at are lin<span class=\"_ _0\"></span>ked to the d<span class=\"_ _0\"></span>riv<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s of mov<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts i<span class=\"_ _0\"></span>n pen<span class=\"_ _0\"></span>sio<span class=\"_ _0\"></span>n liabi<span class=\"_ _0\"></span>liti<span class=\"_ _0\"></span>es su<span class=\"_ _0\"></span>ch as inf<span class=\"_ _0\"></span>lati<span class=\"_ _0\"></span>on an<span class=\"_ _0\"></span>d intere<span class=\"_ _0\"></span>st ra<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>re as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>gne<span class=\"_ _0\"></span>d to de<span class=\"_ _0\"></span>live<span class=\"_ _0\"></span>r gea<span class=\"_ _0\"></span>red m<span class=\"_ _0\"></span>ovem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e und<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>ying l<span class=\"_ _0\"></span>iabi<span class=\"_ _0\"></span>liti<span class=\"_ _0\"></span>es as t<span class=\"_ _0\"></span>hey re<span class=\"_ _0\"></span>fle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t chan<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s to infla<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n and inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>t rate<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Quote<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are tho<span class=\"_ _0\"></span>se w<span class=\"_ _0\"></span>ith a quote<span class=\"_ _0\"></span>d price i<span class=\"_ _0\"></span>n an ac<span class=\"_ _0\"></span>tive m<span class=\"_ _0\"></span>arket. Th<span class=\"_ _0\"></span>e Liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>riven inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as qu<span class=\"_ _0\"></span>oted be<span class=\"_ _0\"></span>cau<span class=\"_ _0\"></span>se all th<span class=\"_ _0\"></span>e Fund\u2019s inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ithin this co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent are he<span class=\"_ _0\"></span>ld via p<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>led fun<span class=\"_ _0\"></span>ds wit<span class=\"_ _0\"></span>h public<span class=\"_ _0\"></span>ly availab<span class=\"_ _0\"></span>le dail<span class=\"_ _0\"></span>y price<span class=\"_ _0\"></span>s. Un<span class=\"_ _0\"></span>quoted a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re thos<span class=\"_ _0\"></span>e whi<span class=\"_ _0\"></span>ch do not have a dail<span class=\"_ _0\"></span>y market pri<span class=\"_ _0\"></span>ce and<span class=\"_ gs34\"> </span>are<span class=\"_ gs34\"> </span>valu<span class=\"_ _0\"></span>ed by inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt manag<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup do<span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ot hold a<span class=\"_ _0\"></span>ny of its o<span class=\"_ _0\"></span>wn trans<span class=\"_ _0\"></span>ferabl<span class=\"_ _0\"></span>e financ<span class=\"_ _0\"></span>ial inst<span class=\"_ _0\"></span>rume<span class=\"_ _0\"></span>nts as p<span class=\"_ _0\"></span>lan as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and t<span class=\"_ _0\"></span>he plan a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>o not cont<span class=\"_ _0\"></span>ain any pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ies that are o<span class=\"_ _0\"></span>ccupie<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up.<span class=\"_ _295\"> </span>Am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s r<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gni<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d in t<span class=\"_ _0\"></span>he in<span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span><table class=\"s w422 h139\" id=\"_2081eb36-74e8-4319-836a-23c3c20c4c1d\"><tr><td></td><td></td><td class=\"t m0 x826 h38 y333d ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x1fe h2b y333e ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y333e ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h38 y333f ff34 fs17 fc4 sc0 ls7 ws1\">Not<span class=\"_ _0\"></span>e </td><td class=\"t m0 x201 h2b y333f ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y333f ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y329e w423 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Interes<span class=\"_ _0\"></span>t on liab<span class=\"_ _0\"></span>ilities<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x912 y329f w71 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls39 ws35\">(2<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x913 y329e wc0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3340 w40c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st inco<span class=\"_ _0\"></span>me on as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x914 y3341 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">2.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x915 y3340 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3342 w424 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x916 y3342 w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x917 y3343 w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3344 w425 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st on lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es \u2013 Ge<span class=\"_ _0\"></span>rman S<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e (se<span class=\"_ _0\"></span>e bel<span class=\"_ _0\"></span>ow)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x918 y3345 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x919 y3344 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y310a w426 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me i<span class=\"_ _0\"></span>ncl<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>ed in \u2018<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>af<span class=\"_ _0\"></span>f cos<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>\u2019<span class=\"_ _295\"> </span></div></td><td class=\"c n x91a y3109 w11 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">5<span class=\"_ _295\"> </span></div></td><td class=\"c n x91b y310a w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x209 y3109 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w410 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Administration<span class=\"_ _3\"></span> expenses<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x8f1 y3128 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f2 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w427 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal i<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lud<span class=\"_ _0\"></span>ed i<span class=\"_ _0\"></span>n th<span class=\"_ _0\"></span>e inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x91c y2fb3 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x91d y2fb2 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr></table>The tot<span class=\"_ _0\"></span>al am<span class=\"_ _0\"></span>ount includ<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement is i<span class=\"_ _0\"></span>nclude<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and a<span class=\"_ _0\"></span>dminis<span class=\"_ _0\"></span>trativ<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>Gr<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s of ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>uari<span class=\"_ _0\"></span>al ga<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cog<span class=\"_ _0\"></span>nis<span class=\"_ _0\"></span>ed i<span class=\"_ _0\"></span>n the C<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lid<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d st<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt of co<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>hen<span class=\"_ _0\"></span>sive i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span><table class=\"s w428 h13a\" id=\"_3f4f5b02-06f4-4e21-95f8-33775093bfc2\"><tr><td></td><td class=\"t m0 x826 h38 y3346 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3347 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3347 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y3348 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y3348 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w429 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>cheme a<span class=\"_ _0\"></span>t beg<span class=\"_ _0\"></span>inning of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x91e y2faf we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls27 ws23\">(3<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x91f y2fae w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w42a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Gain<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>s) in year<span class=\"_ _295\"> </span></div></td><td class=\"c n x920 y2fb1 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x921 y2fb0 w3b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _b0\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w42b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Cum<span class=\"_ _0\"></span>ulat<span class=\"_ _0\"></span>ive am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x922 y2fb3 w1a9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls20 ws49\">(3.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x923 y2fb2 wba hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">(<span class=\"_ _0\"></span>3.9)<span class=\"_ _295\"> </span></div></td></tr></table>Up to and in<span class=\"_ _0\"></span>cluding th<span class=\"_ _0\"></span>e year end<span class=\"_ _0\"></span>ing 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2020 the cumula<span class=\"_ _0\"></span>tive am<span class=\"_ _0\"></span>ount of ac<span class=\"_ _0\"></span>tuar<span class=\"_ _0\"></span>ial gains an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>ses o<span class=\"_ _0\"></span>n the U<span class=\"_ _0\"></span>K and Ge<span class=\"_ _0\"></span>rman sche<span class=\"_ _0\"></span>mes wa<span class=\"_ _0\"></span>s pres<span class=\"_ _0\"></span>ented on a co<span class=\"_ _0\"></span>mbine<span class=\"_ _0\"></span>d basis a<span class=\"_ _0\"></span>nd totall<span class=\"_ _0\"></span>ed a lo<span class=\"_ _0\"></span>ss of \u00a31<span class=\"_ _3\"></span>6.3m. Obt<span class=\"_ _0\"></span>aining a his<span class=\"_ _0\"></span>toric<span class=\"_ _0\"></span>al sp<span class=\"_ _0\"></span>lit of this ba<span class=\"_ _0\"></span>lance b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n thes<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>mes wa<span class=\"_ _0\"></span>s not prac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cal an<span class=\"_ _0\"></span>d there<span class=\"_ _0\"></span>fore, from 1 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2021<span class=\"_ _5\"></span>, follo<span class=\"_ _0\"></span>wing th<span class=\"_ _0\"></span>e pres<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>ese s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>es gro<span class=\"_ _0\"></span>ss, t<span class=\"_ _0\"></span>he indi<span class=\"_ _0\"></span>vidua<span class=\"_ _0\"></span>l cumulati<span class=\"_ _0\"></span>ve ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s were re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ted fro<span class=\"_ _0\"></span>m \u00a3nil. The cum<span class=\"_ _0\"></span>ulative a<span class=\"_ _0\"></span>ggre<span class=\"_ _0\"></span>gate amo<span class=\"_ _0\"></span>unt of ac<span class=\"_ _0\"></span>tuarial g<span class=\"_ _0\"></span>ains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es on t<span class=\"_ _0\"></span>he UK an<span class=\"_ _0\"></span>d Germ<span class=\"_ _0\"></span>an sche<span class=\"_ _0\"></span>mes at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 was a loss of \u00a3<span class=\"_ _0\"></span>20.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m (30 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 2023: loss of \u00a320.4<span class=\"_ _0\"></span>m).<span class=\"_ _295\"> </span>Ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>rial g<span class=\"_ _0\"></span>ain<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ari<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>ng fr<span class=\"_ _0\"></span>om ch<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s in de<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>grap<span class=\"_ _0\"></span>hi<span class=\"_ _0\"></span>c and fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>al a<span class=\"_ _0\"></span>ssu<span class=\"_ _0\"></span>mpt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span><table class=\"s w42c h13b\" id=\"_a7254f26-5edf-4ce6-a618-5038e0308df4\"><tr><td></td><td class=\"t m0 x7b5 h38 y3349 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y334a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y334a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y334b ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y334b ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y334c w42d hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 ls1d ws18\">Ch<span class=\"_ _3\"></span>anges in demographic assu<span class=\"_ _3\"></span>mptions<span class=\"_ _295\"> </span></div></td><td class=\"c n x924 y334d w42e hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x925 y334c w183 hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc7 w42f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Changes in financ<span class=\"_ _0\"></span>ial assum<span class=\"_ _0\"></span>ptions<span class=\"_ _295\"> </span></div></td><td class=\"c n x926 y2fc6 w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x350 y2fc7 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w430 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ce los<span class=\"_ _0\"></span>ses o<span class=\"_ _0\"></span>n liabili<span class=\"_ _0\"></span>ties<span class=\"_ _295\"> </span></div></td><td class=\"c n x927 y316a w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x928 y316b w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2faf w431 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>ria<span class=\"_ _0\"></span>l (lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es)/gain<span class=\"_ _0\"></span>s on sc<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>me li<span class=\"_ _0\"></span>abi<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x929 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x917 y2fae w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w40d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Return o<span class=\"_ _0\"></span>n ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s exclud<span class=\"_ _0\"></span>ing interes<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ec y3128 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ed y3127 w3a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w432 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls11 wsb\">T<span class=\"_ _5\"></span>ot<span class=\"_ _0\"></span>al actuarial gains/(losses<span class=\"_ _3\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x92a y2fb3 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x92b y2fb2 w433 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr></table>German Scheme<span class=\"_ _3\"></span> disclosures<span class=\"_ _295\"> </span><table class=\"s w434 h13c\" id=\"_3aaceeea-52d9-4b50-b6e7-674269f9ae20\"><tr><td></td><td class=\"t m0 x383 h38 y334e ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y334f ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y334f ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h38 y3350 ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3350 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3350 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y316b w3f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Pres<span class=\"_ _0\"></span>ent value of fund<span class=\"_ _0\"></span>ed ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span></div></td><td class=\"c n x92c y316a wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x92d y316b w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.5<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3109 w435 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Relate<span class=\"_ _0\"></span>d defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>xat<span class=\"_ _0\"></span>ion as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x92e y310a w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x92f y3109 we9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb1 w436 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Ne<span class=\"_ _0\"></span>t lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y af<span class=\"_ _0\"></span>ter d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ed t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x930 y2fb1 w23e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>2<span class=\"_ _1\"> </span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x931 y2fb0 wce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>2.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w437 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Change in assu<span class=\"_ _0\"></span>mptio<span class=\"_ _0\"></span>ns and ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ce adjus<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s ar<span class=\"_ _0\"></span>ising on s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e\u2019s liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x932 y2fb3 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x933 y2fb2 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr></table>Cha<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>es in t<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sen<span class=\"_ _0\"></span>t valu<span class=\"_ _0\"></span>e of th<span class=\"_ _0\"></span>e fun<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d ob<span class=\"_ _0\"></span>lig<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span><table class=\"s w438 h127\" id=\"_204a967e-79fe-42a2-8684-27e887bb9aab\"><tr><td></td><td class=\"t m0 x383 h38 y3351 ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y3352 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3352 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3353 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3353 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3160 w439 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns at be<span class=\"_ _0\"></span>ginning of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x934 y3161 wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x935 y3160 w49 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w43a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">Exchange gain on opening obligati<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y30df w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x82f y30de w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w403 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">Inter<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x936 y2fc8 w61 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x937 y2fc9 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w43b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">Actuarial gains<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y2faf w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e5 y2fae w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w406 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s pai<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x938 y2fb1 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x939 y2fb0 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w407 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">De<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit o<span class=\"_ _0\"></span>bli<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x93a y2fb3 wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x93b y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td></tr></table>The G<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>n Sche<span class=\"_ _0\"></span>me had n<span class=\"_ _0\"></span>o sche<span class=\"_ _0\"></span>me as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 (\u00a3nil at 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>The g<span class=\"_ _0\"></span>ross a<span class=\"_ _0\"></span>mount of a<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>arial gain<span class=\"_ _0\"></span>s and los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in the Conso<span class=\"_ _0\"></span>lidated s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement of co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive in<span class=\"_ _0\"></span>come in re<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of the sche<span class=\"_ _0\"></span>me was \u00a3nil (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: gain of \u00a30.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span><table class=\"s w43c h13a\" id=\"_9fd6430c-dfc7-40e0-a9bf-ce13754efa75\"><tr><td></td><td class=\"t m0 x5fc h38 y3354 ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3355 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3355 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y3356 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y3356 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w43d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Ger<span class=\"_ _0\"></span>man Sch<span class=\"_ _0\"></span>eme at b<span class=\"_ _0\"></span>eginnin<span class=\"_ _0\"></span>g of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x93c y3163 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x93d y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w43e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Move<span class=\"_ _0\"></span>ment in yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x356 y3128 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x93e y3127 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w42b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Cum<span class=\"_ _0\"></span>ulat<span class=\"_ _0\"></span>ive am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x93f y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x211 y2fb2 w1e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td></tr></table>Ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>rial g<span class=\"_ _0\"></span>ain<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ari<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>ng fr<span class=\"_ _0\"></span>om ch<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s in de<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>grap<span class=\"_ _0\"></span>hi<span class=\"_ _0\"></span>c and fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>al a<span class=\"_ _0\"></span>ssu<span class=\"_ _0\"></span>mpt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span><table class=\"s w43f h13a\" id=\"_dc496585-a975-414c-b822-45610aca1eef\"><tr><td></td><td class=\"t m0 x5fc h38 y3357 ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3358 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3358 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y3348 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y3348 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w42f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Changes in financ<span class=\"_ _0\"></span>ial assum<span class=\"_ _0\"></span>ptions<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y2faf w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x940 y2fae wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w440 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ce gains on lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x941 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x942 y2fb0 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w441 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>ria<span class=\"_ _0\"></span>l gain<span class=\"_ _0\"></span>s on s<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>e liab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e6 y2fb3 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x400 y2fb2 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDefinedBenefitPlansExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-498": {
   "value": "1<span class=\"_ _3\"></span>7<span class=\"_ _5\"></span>. Reti<span class=\"_ _3\"></span>rement benefits<span class=\"_ _295\"> </span>Employee<span class=\"_ _3\"></span> benefits<span class=\"_ _295\"> </span>Defined cont<span class=\"_ _3\"></span>ribution<span class=\"_ _3\"></span> pension schemes<span class=\"_ _295\"> </span>Obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns for contri<span class=\"_ _0\"></span>butio<span class=\"_ _0\"></span>ns to def<span class=\"_ _0\"></span>ined cont<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>ion p<span class=\"_ _0\"></span>ension s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s an ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e in the inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent as inc<span class=\"_ _0\"></span>urred.<span class=\"_ _295\"> </span>Defined benefit pension schemes<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s asse<span class=\"_ _0\"></span>t and ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _0\"></span>n in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of d<span class=\"_ _0\"></span>efine<span class=\"_ _0\"></span>d ben<span class=\"_ _0\"></span>efit p<span class=\"_ _0\"></span>ensio<span class=\"_ _0\"></span>n sche<span class=\"_ _0\"></span>mes re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in t<span class=\"_ _0\"></span>he bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et are the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of<span class=\"_ gs34\"> </span>the futu<span class=\"_ _0\"></span>re bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s that em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>es have ea<span class=\"_ _0\"></span>rne<span class=\"_ _0\"></span>d in return for t<span class=\"_ _0\"></span>heir s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ce in the cur<span class=\"_ _0\"></span>rent and pr<span class=\"_ _0\"></span>ior p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>ds, le<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>e fair value of p<span class=\"_ _0\"></span>lan ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he de<span class=\"_ _0\"></span>fined b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>on is cal<span class=\"_ _0\"></span>culated by i<span class=\"_ _0\"></span>ndep<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>ent ac<span class=\"_ _0\"></span>tuar<span class=\"_ _0\"></span>ies usin<span class=\"_ _0\"></span>g the pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d unit cred<span class=\"_ _0\"></span>it met<span class=\"_ _0\"></span>hod. T<span class=\"_ _0\"></span>he pre<span class=\"_ _0\"></span>sent va<span class=\"_ _0\"></span>lue of the de<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d bene<span class=\"_ _0\"></span>fit as<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>nd obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>n is dete<span class=\"_ _0\"></span>rmine<span class=\"_ _0\"></span>d by discou<span class=\"_ _0\"></span>nting the e<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mated futur<span class=\"_ _0\"></span>e cash o<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>flow<span class=\"_ _0\"></span>s using inter<span class=\"_ _0\"></span>est rate<span class=\"_ _0\"></span>s of high qualit<span class=\"_ _0\"></span>y cor<span class=\"_ _0\"></span>porate b<span class=\"_ _0\"></span>ond<span class=\"_ _0\"></span>s that are de<span class=\"_ _0\"></span>nomina<span class=\"_ _0\"></span>ted in the c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y in w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>he ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be pai<span class=\"_ _0\"></span>d and have ter<span class=\"_ _0\"></span>ms to maturit<span class=\"_ _0\"></span>y approx<span class=\"_ _0\"></span>imating to th<span class=\"_ _0\"></span>e terms of t<span class=\"_ _0\"></span>he relate<span class=\"_ _0\"></span>d pens<span class=\"_ _0\"></span>ion liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Whe<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>alculat<span class=\"_ _0\"></span>ion re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s in a ben<span class=\"_ _0\"></span>efit to th<span class=\"_ _0\"></span>e Group, the re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t is the pre<span class=\"_ _0\"></span>sent val<span class=\"_ _0\"></span>ue of eco<span class=\"_ _0\"></span>nomic b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s availab<span class=\"_ _0\"></span>le in the fo<span class=\"_ _0\"></span>rm of any future refu<span class=\"_ _0\"></span>nds from th<span class=\"_ _0\"></span>e plan or r<span class=\"_ _0\"></span>educ<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons in future co<span class=\"_ _0\"></span>ntribu<span class=\"_ _0\"></span>tions to t<span class=\"_ _0\"></span>he plan. I<span class=\"_ _0\"></span>n orde<span class=\"_ _0\"></span>r to calcu<span class=\"_ _0\"></span>late the pre<span class=\"_ _0\"></span>sent va<span class=\"_ _0\"></span>lue of eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s, cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion is g<span class=\"_ _0\"></span>iven to any minimu<span class=\"_ _0\"></span>m funding re<span class=\"_ _0\"></span>quirem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s that app<span class=\"_ _0\"></span>ly. An econo<span class=\"_ _0\"></span>mic be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>t is availabl<span class=\"_ _0\"></span>e to the Gro<span class=\"_ _0\"></span>up if it is<span class=\"_ _0\"></span> realis<span class=\"_ _0\"></span>able d<span class=\"_ _0\"></span>uring th<span class=\"_ _0\"></span>e life of the pl<span class=\"_ _0\"></span>an or on s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tlem<span class=\"_ _0\"></span>ent of the p<span class=\"_ _0\"></span>lan liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s of a plan a<span class=\"_ _0\"></span>re improve<span class=\"_ _0\"></span>d, the po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of the increas<span class=\"_ _0\"></span>ed b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it relati<span class=\"_ _0\"></span>ng to pas<span class=\"_ _0\"></span>t ser<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ice by emp<span class=\"_ _0\"></span>loye<span class=\"_ _0\"></span>es is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss on a s<span class=\"_ _0\"></span>traig<span class=\"_ _0\"></span>ht line basi<span class=\"_ _0\"></span>s over the av<span class=\"_ _0\"></span>erage p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od until<span class=\"_ _0\"></span> the<span class=\"_ gs34\"> </span>b<span class=\"_ _0\"></span>enefi<span class=\"_ _0\"></span>ts b<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>me ves<span class=\"_ _0\"></span>ted. To the ex<span class=\"_ _0\"></span>tent that th<span class=\"_ _0\"></span>e ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s ves<span class=\"_ _0\"></span>t imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, the ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nse is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Ac<span class=\"_ _0\"></span>tuarial g<span class=\"_ _0\"></span>ains and lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are imm<span class=\"_ _0\"></span>ediate<span class=\"_ _0\"></span>ly reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in full thro<span class=\"_ _0\"></span>ugh th<span class=\"_ _0\"></span>e Consolidate<span class=\"_ _0\"></span>d st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt of compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve income.<span class=\"_ _295\"> </span>Crit<span class=\"_ _0\"></span>ica<span class=\"_ _0\"></span>l jud<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d key sou<span class=\"_ _0\"></span>rce<span class=\"_ _0\"></span>s of es<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>mati<span class=\"_ _0\"></span>on un<span class=\"_ _0\"></span>cer<span class=\"_ _1\"></span>taint<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>n rela<span class=\"_ _0\"></span>tion to p<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nsi<span class=\"_ _0\"></span>on s<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me va<span class=\"_ _0\"></span>luati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span>The v<span class=\"_ _0\"></span>aluatio<span class=\"_ _0\"></span>n of pens<span class=\"_ _0\"></span>ion sc<span class=\"_ _0\"></span>heme li<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>ies is c<span class=\"_ _0\"></span>alculate<span class=\"_ _0\"></span>d in accorda<span class=\"_ _0\"></span>nce wit<span class=\"_ _0\"></span>h Group p<span class=\"_ _0\"></span>olic<span class=\"_ _0\"></span>y. The valuat<span class=\"_ _0\"></span>ions are p<span class=\"_ _0\"></span>repar<span class=\"_ _0\"></span>ed by ind<span class=\"_ _0\"></span>epe<span class=\"_ _0\"></span>ndent qualifi<span class=\"_ _0\"></span>ed ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>ries<span class=\"_ _0\"></span>, but sig<span class=\"_ _0\"></span>nific<span class=\"_ _0\"></span>ant es<span class=\"_ _0\"></span>timates a<span class=\"_ _0\"></span>re require<span class=\"_ _0\"></span>d in relati<span class=\"_ _0\"></span>on to the a<span class=\"_ _0\"></span>ssump<span class=\"_ _0\"></span>tions for p<span class=\"_ _0\"></span>ensi<span class=\"_ _0\"></span>on incre<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s, inflati<span class=\"_ _0\"></span>on, the di<span class=\"_ _0\"></span>scount rate applied and member longevity,<span class=\"_ _3\"></span> which underpin the v<span class=\"_ _3\"></span>aluations. Inf<span class=\"_ _3\"></span>ormation about the assump<span class=\"_ _3\"></span>tions relati<span class=\"_ _3\"></span>ng to<span class=\"_ _3\"></span> retirement<span class=\"_ _3\"></span> benefit asset<span class=\"_ _0\"></span>s and ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>ons and als<span class=\"_ _0\"></span>o the s<span class=\"_ _0\"></span>ensit<span class=\"_ _0\"></span>ivit<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he pe<span class=\"_ _0\"></span>nsion a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>t and liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y to movem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s in the<span class=\"_ _0\"></span>se as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons is pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d bel<span class=\"_ _0\"></span>ow. The sensi<span class=\"_ _0\"></span>tiv<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y show<span class=\"_ _0\"></span>s that a chan<span class=\"_ _0\"></span>ge in the e<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>imatio<span class=\"_ _0\"></span>n assum<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s could resul<span class=\"_ _0\"></span>t in a materia<span class=\"_ _0\"></span>l change in t<span class=\"_ _0\"></span>he ca<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g value of th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s with<span class=\"_ _0\"></span>in the ne<span class=\"_ _0\"></span>x<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>2 months.<span class=\"_ _295\"> </span>Impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of cl<span class=\"_ _0\"></span>imat<span class=\"_ _0\"></span>e ch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span>The im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of clima<span class=\"_ _0\"></span>te change ha<span class=\"_ _0\"></span>s be<span class=\"_ _0\"></span>en disc<span class=\"_ _0\"></span>uss<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>th the U<span class=\"_ _0\"></span>K pensi<span class=\"_ _0\"></span>on tru<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>e. Whils<span class=\"_ _0\"></span>t not an inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent impa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ing chang<span class=\"_ _0\"></span>e, a movem<span class=\"_ _0\"></span>ent in the n<span class=\"_ _0\"></span>et def<span class=\"_ _0\"></span>ined b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it pe<span class=\"_ _0\"></span>nsion ba<span class=\"_ _0\"></span>lance wou<span class=\"_ _0\"></span>ld potent<span class=\"_ _0\"></span>ially imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t lon<span class=\"_ _0\"></span>g-te<span class=\"_ _0\"></span>rm ca<span class=\"_ _0\"></span>sh flow<span class=\"_ _0\"></span>s if fur<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>her contr<span class=\"_ _0\"></span>ibuti<span class=\"_ _0\"></span>ons were req<span class=\"_ _0\"></span>uired or a l<span class=\"_ _0\"></span>ower sur<span class=\"_ _0\"></span>plus were re<span class=\"_ _0\"></span>turne<span class=\"_ _0\"></span>d to the Company on s<span class=\"_ _0\"></span>atis<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of all out<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ding liabil<span class=\"_ _0\"></span>itie<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he potent<span class=\"_ _0\"></span>ial impa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of climate chang<span class=\"_ _0\"></span>e woul<span class=\"_ _0\"></span>d mos<span class=\"_ _0\"></span>t likely be s<span class=\"_ _0\"></span>een i<span class=\"_ _0\"></span>n the valu<span class=\"_ _0\"></span>e of sche<span class=\"_ _0\"></span>me as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s if th<span class=\"_ _0\"></span>ey were n<span class=\"_ _0\"></span>ot appro<span class=\"_ _0\"></span>priate<span class=\"_ _0\"></span>ly manag<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4 the sc<span class=\"_ _0\"></span>heme d<span class=\"_ _0\"></span>oe<span class=\"_ _0\"></span>s not ho<span class=\"_ _0\"></span>ld any equi<span class=\"_ _0\"></span>ties o<span class=\"_ _0\"></span>r grow<span class=\"_ _0\"></span>th fu<span class=\"_ _0\"></span>nds wi<span class=\"_ _0\"></span>th the fun<span class=\"_ _0\"></span>ds held a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2022 sol<span class=\"_ _0\"></span>d during t<span class=\"_ _0\"></span>he year<span class=\"_ _3\"></span>. The p<span class=\"_ _0\"></span>ensi<span class=\"_ _0\"></span>on trus<span class=\"_ _0\"></span>tee<span class=\"_ _0\"></span>s, wi<span class=\"_ _0\"></span>th the sup<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t of t<span class=\"_ _0\"></span>he Company, continue to devel<span class=\"_ _0\"></span>op th<span class=\"_ _0\"></span>eir own E<span class=\"_ _0\"></span>SG po<span class=\"_ _0\"></span>lic<span class=\"_ _0\"></span>y wh<span class=\"_ _0\"></span>ich is likely<span class=\"_ _0\"></span> to result in an E<span class=\"_ _0\"></span>SG linked inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt strate<span class=\"_ _0\"></span>gy for w<span class=\"_ _0\"></span>hen e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y and gro<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>th as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s are h<span class=\"_ _0\"></span>eld by th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me. This w<span class=\"_ _0\"></span>ill align to th<span class=\"_ _0\"></span>e Company\u2019s strate<span class=\"_ _0\"></span>gy an<span class=\"_ _0\"></span>d also ensu<span class=\"_ _0\"></span>re that inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nts a<span class=\"_ _0\"></span>re not \u2018stuck<span class=\"_ _0\"></span>\u2019 in de<span class=\"_ _0\"></span>clining e<span class=\"_ _0\"></span>quiti<span class=\"_ _0\"></span>es, thus r<span class=\"_ _0\"></span>isking un<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance. A<span class=\"_ _0\"></span>s<span class=\"_ gs34\"> </span>a<span class=\"_ gs34\"> </span>result<span class=\"_ _0\"></span>, the Di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s have conclu<span class=\"_ _0\"></span>ded t<span class=\"_ _0\"></span>hat no climate<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>relate<span class=\"_ _0\"></span>d risk a<span class=\"_ _0\"></span>djust<span class=\"_ _0\"></span>ment is re<span class=\"_ _0\"></span>quired at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup op<span class=\"_ _0\"></span>erates a nu<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r of pensi<span class=\"_ _0\"></span>on sch<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>s for it<span class=\"_ _0\"></span>s empl<span class=\"_ _0\"></span>oyee<span class=\"_ _0\"></span>s throug<span class=\"_ _0\"></span>hout th<span class=\"_ _0\"></span>e worl<span class=\"_ _0\"></span>d. Out<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>de the U<span class=\"_ _0\"></span>K and G<span class=\"_ _0\"></span>ermany, the Company ope<span class=\"_ _0\"></span>rates de<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d contribu<span class=\"_ _0\"></span>tion p<span class=\"_ _0\"></span>ensi<span class=\"_ _0\"></span>on sch<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>s. Eac<span class=\"_ _0\"></span>h sche<span class=\"_ _0\"></span>me op<span class=\"_ _0\"></span>erates u<span class=\"_ _0\"></span>nder t<span class=\"_ _0\"></span>he regula<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>y envi<span class=\"_ _0\"></span>ronment of t<span class=\"_ _0\"></span>he juris<span class=\"_ _0\"></span>dic<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n in whi<span class=\"_ _0\"></span>ch it<span class=\"_ gs34\"> </span>is<span class=\"_ gs34\"> </span>lo<span class=\"_ _0\"></span>cate<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x Pen<span class=\"_ _0\"></span>sio<span class=\"_ _0\"></span>n Fun<span class=\"_ _0\"></span>d (UK<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span>The p<span class=\"_ _0\"></span>rincip<span class=\"_ _0\"></span>al sch<span class=\"_ _0\"></span>eme o<span class=\"_ _0\"></span>perate<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up is a fund<span class=\"_ _0\"></span>ed UK p<span class=\"_ _0\"></span>ensio<span class=\"_ _0\"></span>n sche<span class=\"_ _0\"></span>me, whic<span class=\"_ _0\"></span>h is subje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t to the s<span class=\"_ _0\"></span>tatuto<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y funding o<span class=\"_ _0\"></span>bje<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tive un<span class=\"_ _0\"></span>der the<span class=\"_ gs34\"> </span>Pe<span class=\"_ _0\"></span>nsions Ac<span class=\"_ _0\"></span>t 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, in w<span class=\"_ _0\"></span>hich emp<span class=\"_ _0\"></span>loye<span class=\"_ _0\"></span>es of UK su<span class=\"_ _0\"></span>bsidia<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings par<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>icipate. T<span class=\"_ _0\"></span>he sch<span class=\"_ _0\"></span>eme ha<span class=\"_ _0\"></span>s tw<span class=\"_ _0\"></span>o se<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ions<span class=\"_ _0\"></span>. One s<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>s ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s on a d<span class=\"_ _0\"></span>efine<span class=\"_ _0\"></span>d ben<span class=\"_ _0\"></span>efit b<span class=\"_ _0\"></span>asis wi<span class=\"_ _0\"></span>th ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s rela<span class=\"_ _0\"></span>ted to final p<span class=\"_ _0\"></span>ensio<span class=\"_ _0\"></span>nabl<span class=\"_ _0\"></span>e pay<span class=\"_ _3\"></span>. Th<span class=\"_ _0\"></span>e defin<span class=\"_ _0\"></span>ed be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>t sec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion was c<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>ed to new m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>ers from 31 Decem<span class=\"_ _0\"></span>ber 20<span class=\"_ _0\"></span>01<span class=\"_ _5\"></span>. Fro<span class=\"_ _0\"></span>m this date n<span class=\"_ _0\"></span>ew emp<span class=\"_ _0\"></span>loyee<span class=\"_ _0\"></span>s have be<span class=\"_ _0\"></span>en invi<span class=\"_ _0\"></span>ted to join t<span class=\"_ _0\"></span>he se<span class=\"_ _0\"></span>cond s<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n that prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>s ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s on a d<span class=\"_ _0\"></span>efin<span class=\"_ _0\"></span>ed contrib<span class=\"_ _0\"></span>utio<span class=\"_ _0\"></span>n basis<span class=\"_ _0\"></span>. The d<span class=\"_ _0\"></span>efin<span class=\"_ _0\"></span>ed be<span class=\"_ _0\"></span>nefit s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e clos<span class=\"_ _0\"></span>ed to futu<span class=\"_ _0\"></span>re accrual o<span class=\"_ _0\"></span>n 31 March 20<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>6, with em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>es in th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me eli<span class=\"_ _0\"></span>gible to j<span class=\"_ _0\"></span>oin the defined contri<span class=\"_ _3\"></span>bution scheme. The l<span class=\"_ _0\"></span>atest t<span class=\"_ _0\"></span>rienn<span class=\"_ _0\"></span>ial valuati<span class=\"_ _0\"></span>on was p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>form<span class=\"_ _0\"></span>ed to 31 March 2022 and show<span class=\"_ _0\"></span>ed a sch<span class=\"_ _0\"></span>eme sur<span class=\"_ _0\"></span>plus of \u00a31<span class=\"_ _3\"></span>6.8m. T<span class=\"_ _0\"></span>he surp<span class=\"_ _0\"></span>lus pos<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n means th<span class=\"_ _0\"></span>e Group has n<span class=\"_ _0\"></span>o current o<span class=\"_ _0\"></span>bligat<span class=\"_ _0\"></span>ion to make fur<span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>er contri<span class=\"_ _0\"></span>butio<span class=\"_ _0\"></span>ns to the s<span class=\"_ _0\"></span>cheme, al<span class=\"_ _0\"></span>thoug<span class=\"_ _0\"></span>h this may chang<span class=\"_ _0\"></span>e follo<span class=\"_ _0\"></span>wing futu<span class=\"_ _0\"></span>re valuati<span class=\"_ _0\"></span>ons. T<span class=\"_ _0\"></span>he Group ma<span class=\"_ _0\"></span>de ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>nal contri<span class=\"_ _0\"></span>butio<span class=\"_ _0\"></span>ns of \u00a31<span class=\"_ _5\"></span>.0<span class=\"_ _0\"></span>m during th<span class=\"_ _0\"></span>e year<span class=\"_ _0\"></span>s end<span class=\"_ _0\"></span>ed 30 S<span class=\"_ _0\"></span>eptem<span class=\"_ _0\"></span>ber 2022 and 2023 as p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t of an ong<span class=\"_ _0\"></span>oing pro<span class=\"_ _0\"></span>gramm<span class=\"_ _0\"></span>e with the trustees to work<span class=\"_ _3\"></span> towards<span class=\"_ _3\"></span> self-sufficienc<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>. The Group<span class=\"_ _3\"></span> remains<span class=\"_ _3\"></span> committed to worki<span class=\"_ _3\"></span>ng towar<span class=\"_ _3\"></span>ds self-sufficiency and intends t<span class=\"_ _3\"></span>o continue to ma<span class=\"_ _0\"></span>ke voluntar<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>ntribut<span class=\"_ _0\"></span>ions w<span class=\"_ _0\"></span>here ap<span class=\"_ _0\"></span>prop<span class=\"_ _0\"></span>riate.<span class=\"_ _295\"> </span>The c<span class=\"_ _0\"></span>urrent inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent stra<span class=\"_ _0\"></span>tegy wa<span class=\"_ _0\"></span>s agre<span class=\"_ _0\"></span>ed wi<span class=\"_ _0\"></span>th the tr<span class=\"_ _0\"></span>uste<span class=\"_ _0\"></span>es foll<span class=\"_ _0\"></span>owing t<span class=\"_ _0\"></span>he lates<span class=\"_ _0\"></span>t tri<span class=\"_ _0\"></span>ennial valu<span class=\"_ _0\"></span>ation a<span class=\"_ _0\"></span>nd focus<span class=\"_ _0\"></span>ed on wo<span class=\"_ _0\"></span>rking to<span class=\"_ _0\"></span>wards self-<span class=\"_ _0\"></span>suf<span class=\"_ _0\"></span>fici<span class=\"_ _0\"></span>enc<span class=\"_ _0\"></span>y wi<span class=\"_ _0\"></span>th the a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts i<span class=\"_ _0\"></span>ncreasi<span class=\"_ _0\"></span>ngly match<span class=\"_ _0\"></span>ed to the natu<span class=\"_ _0\"></span>re and term o<span class=\"_ _0\"></span>f the liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s. Dur<span class=\"_ _0\"></span>ing F<span class=\"_ _0\"></span>Y 2024 this involve<span class=\"_ _0\"></span>d transiti<span class=\"_ _0\"></span>oning p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t of the as<span class=\"_ _0\"></span>set p<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>folio f<span class=\"_ _0\"></span>rom liabil<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>iven inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s to debt ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h tenor<span class=\"_ _0\"></span>s whi<span class=\"_ _0\"></span>ch match tho<span class=\"_ _0\"></span>se of th<span class=\"_ _0\"></span>e liabili<span class=\"_ _0\"></span>ties<span class=\"_ _0\"></span>, fur<span class=\"_ _0\"></span>the<span class=\"_ _0\"></span>r protec<span class=\"_ _0\"></span>tin<span class=\"_ _0\"></span>g the sc<span class=\"_ _0\"></span>heme a<span class=\"_ _0\"></span>gains<span class=\"_ _0\"></span>t market risk<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent st<span class=\"_ _0\"></span>rategy i<span class=\"_ _0\"></span>s revie<span class=\"_ _0\"></span>wed on a r<span class=\"_ _0\"></span>egular b<span class=\"_ _0\"></span>asis wi<span class=\"_ _0\"></span>th the t<span class=\"_ _0\"></span>ruste<span class=\"_ _0\"></span>es an<span class=\"_ _0\"></span>d schem<span class=\"_ _0\"></span>e ad<span class=\"_ _0\"></span>viso<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3e2\">The d<span class=\"_ _0\"></span>efin<span class=\"_ _0\"></span>ed contr<span class=\"_ _0\"></span>ibuti<span class=\"_ _0\"></span>on sch<span class=\"_ _0\"></span>eme is o<span class=\"_ _0\"></span>pen to all U<span class=\"_ _0\"></span>K emp<span class=\"_ _0\"></span>loye<span class=\"_ _0\"></span>es wit<span class=\"_ _0\"></span>h the Gro<span class=\"_ _0\"></span>up making co<span class=\"_ _0\"></span>ntribu<span class=\"_ _0\"></span>tions at a l<span class=\"_ _0\"></span>evel w<span class=\"_ _0\"></span>hich var<span class=\"_ _0\"></span>ies w<span class=\"_ _0\"></span>ith th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3e3\">percent<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>e of salar<span class=\"_ _1\"></span>y the employ<span class=\"_ _0\"></span>ee contr<span class=\"_ _0\"></span>ibutes<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e total e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense for t<span class=\"_ _0\"></span>he def<span class=\"_ _0\"></span>ined co<span class=\"_ _0\"></span>ntribut<span class=\"_ _0\"></span>ion s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e is includ<span class=\"_ _0\"></span>ed in \u2018st<span class=\"_ _0\"></span>af<span class=\"_ _0\"></span>f cost<span class=\"_ _0\"></span>s\u2019 w<span class=\"_ _0\"></span>ithin th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3e4\">income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement lin<span class=\"_ _0\"></span>e whe<span class=\"_ _0\"></span>re the em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>e op<span class=\"_ _0\"></span>erates<span class=\"_ _0\"></span>. The e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ense for t<span class=\"_ _0\"></span>he year e<span class=\"_ _0\"></span>nded 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 was \u00a3<span class=\"_ _3\"></span>6.9m (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: \u00a3<span class=\"_ _3\"></span>6.7<span class=\"_ _3\"></span>m<span class=\"_ _3\"></span>).<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3e5\">In Jun<span class=\"_ _0\"></span>e 2023, the English Hig<span class=\"_ _0\"></span>h Court is<span class=\"_ _0\"></span>sued a ju<span class=\"_ _0\"></span>dge<span class=\"_ _0\"></span>ment invol<span class=\"_ _0\"></span>ving t<span class=\"_ _0\"></span>he Vi<span class=\"_ _0\"></span>rgin Me<span class=\"_ _0\"></span>dia N<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>L Pensio<span class=\"_ _0\"></span>n Plan w<span class=\"_ _0\"></span>hich he<span class=\"_ _0\"></span>ld that am<span class=\"_ _0\"></span>endm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s to the </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3e6\">plan\u2019s rules in rela<span class=\"_ _0\"></span>tion to b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it chang<span class=\"_ _0\"></span>es were inva<span class=\"_ _0\"></span>lid in the a<span class=\"_ _0\"></span>bsen<span class=\"_ _0\"></span>ce of a confirm<span class=\"_ _0\"></span>ation f<span class=\"_ _0\"></span>rom the s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e ac<span class=\"_ _0\"></span>tuar<span class=\"_ _0\"></span>y un<span class=\"_ _0\"></span>der S<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n 37 of the </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs24d\">Pensi<span class=\"_ _0\"></span>on Sch<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>s Ac<span class=\"_ _0\"></span>t 1<span class=\"_ _3\"></span>993. The Cour<span class=\"_ _0\"></span>t of Ap<span class=\"_ _0\"></span>peal d<span class=\"_ _0\"></span>ismis<span class=\"_ _0\"></span>sed an a<span class=\"_ _0\"></span>ppe<span class=\"_ _0\"></span>al to this jud<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent in July 2024. Whil<span class=\"_ _0\"></span>e uncer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aint<span class=\"_ _0\"></span>y aroun<span class=\"_ _0\"></span>d this rulin<span class=\"_ _0\"></span>g </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs24e\">per<span class=\"_ _0\"></span>sis<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>, it could c<span class=\"_ _0\"></span>reate a pre<span class=\"_ _0\"></span>cede<span class=\"_ _0\"></span>nt that could im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t othe<span class=\"_ _0\"></span>r UK \u2018contrac<span class=\"_ _0\"></span>ted<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>out<span class=\"_ _0\"></span>\u2019 p<span class=\"_ _0\"></span>ensio<span class=\"_ _0\"></span>n plans, in<span class=\"_ _0\"></span>cluding p<span class=\"_ _0\"></span>otentiall<span class=\"_ _0\"></span>y the V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x Pensio<span class=\"_ _0\"></span>n </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs24f\">Fund (U<span class=\"_ _0\"></span>K). T<span class=\"_ _0\"></span>he Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors ar<span class=\"_ _0\"></span>e in discus<span class=\"_ _0\"></span>sio<span class=\"_ _0\"></span>n with t<span class=\"_ _0\"></span>he trus<span class=\"_ _0\"></span>tee a<span class=\"_ _0\"></span>nd prelimi<span class=\"_ _0\"></span>nar<span class=\"_ _0\"></span>y comm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s from the t<span class=\"_ _0\"></span>ruste<span class=\"_ _0\"></span>e\u2019s legal a<span class=\"_ _0\"></span>dvis<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>s note that t<span class=\"_ _0\"></span>he de<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs250\">of<span class=\"_ gs34\"> </span>amen<span class=\"_ _0\"></span>dment cl<span class=\"_ _0\"></span>osing t<span class=\"_ _0\"></span>he DB S<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n to future b<span class=\"_ _0\"></span>enefi<span class=\"_ _0\"></span>t accrual a<span class=\"_ _0\"></span>ppe<span class=\"_ _0\"></span>ars to in<span class=\"_ _0\"></span>clude t<span class=\"_ _0\"></span>he require<span class=\"_ _0\"></span>d s37 confir<span class=\"_ _0\"></span>matio<span class=\"_ _0\"></span>n. Ot<span class=\"_ _0\"></span>her d<span class=\"_ _0\"></span>eed am<span class=\"_ _0\"></span>endm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs251\">will b<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>sed w<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e outcom<span class=\"_ _0\"></span>e of this ca<span class=\"_ _0\"></span>se b<span class=\"_ _0\"></span>ecom<span class=\"_ _0\"></span>es mo<span class=\"_ _0\"></span>re cer<span class=\"_ _0\"></span>tai<span class=\"_ _0\"></span>n but are not e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to re<span class=\"_ _0\"></span>sult in a mater<span class=\"_ _0\"></span>ial chang<span class=\"_ _0\"></span>e to the valua<span class=\"_ _0\"></span>tion </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls27 ws23 gs252\">of schem<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls7 ws1 gs253\">Vi<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tre<span class=\"_ _0\"></span>x Europ<span class=\"_ _0\"></span>a Gmb<span class=\"_ _0\"></span>H Pe<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ion Fu<span class=\"_ _0\"></span>nd (Ge<span class=\"_ _0\"></span>rma<span class=\"_ _0\"></span>ny)<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3e7\">The G<span class=\"_ _0\"></span>roup op<span class=\"_ _0\"></span>erates a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r defin<span class=\"_ _0\"></span>ed b<span class=\"_ _0\"></span>enefi<span class=\"_ _0\"></span>t sche<span class=\"_ _0\"></span>me in Ge<span class=\"_ _0\"></span>rmany for th<span class=\"_ _0\"></span>e ben<span class=\"_ _0\"></span>efit of on<span class=\"_ _0\"></span>e, now retire<span class=\"_ _0\"></span>d, empl<span class=\"_ _0\"></span>oyee. </div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls1f ws1a gs3e8\">Risks associated<span class=\"_ _3\"></span> with the<span class=\"_ _3\"></span> defined benefit<span class=\"_ _3\"></span> scheme<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls7 ws1 gs3e9\">Inve<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt ri<span class=\"_ _0\"></span>sk<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs3ea\">The s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e has the o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n to hold inve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s in as<span class=\"_ _0\"></span>set cla<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es, such a<span class=\"_ _0\"></span>s equit<span class=\"_ _0\"></span>ies, w<span class=\"_ _0\"></span>hich have vo<span class=\"_ _0\"></span>latil<span class=\"_ _0\"></span>e market value<span class=\"_ _0\"></span>s, and w<span class=\"_ _0\"></span>hile th<span class=\"_ _0\"></span>ese as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs3eb\">exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to provid<span class=\"_ _0\"></span>e real ret<span class=\"_ _0\"></span>urns over t<span class=\"_ _0\"></span>he lon<span class=\"_ _0\"></span>g term, the s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>t-term v<span class=\"_ _0\"></span>olatilit<span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>an ca<span class=\"_ _0\"></span>use ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>nal fundin<span class=\"_ _0\"></span>g to be req<span class=\"_ _0\"></span>uired if a d<span class=\"_ _0\"></span>efici<span class=\"_ _0\"></span>t emer<span class=\"_ _0\"></span>ges<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls7 ws1 gs3ec\">Int<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>t rate ri<span class=\"_ _0\"></span>sk<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs103\">The s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e\u2019s liabilitie<span class=\"_ _0\"></span>s are as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>d using mar<span class=\"_ _0\"></span>ket yield<span class=\"_ _0\"></span>s on high qu<span class=\"_ _0\"></span>alit<span class=\"_ _0\"></span>y corp<span class=\"_ _0\"></span>orate b<span class=\"_ _0\"></span>onds to dis<span class=\"_ _0\"></span>count the l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies<span class=\"_ _0\"></span>. A<span class=\"_ _0\"></span>s the s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e holds </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3ed\">ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s such as e<span class=\"_ _0\"></span>quiti<span class=\"_ _0\"></span>es, th<span class=\"_ _0\"></span>e value of th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and liab<span class=\"_ _0\"></span>iliti<span class=\"_ _0\"></span>es may not m<span class=\"_ _0\"></span>ove in the s<span class=\"_ _0\"></span>ame way, althou<span class=\"_ _0\"></span>gh this is mi<span class=\"_ _0\"></span>tigate<span class=\"_ _0\"></span>d to som<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>tent by </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3ee\">the sc<span class=\"_ _0\"></span>heme\u2019s liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>dri<span class=\"_ _0\"></span>ven inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt hold<span class=\"_ _0\"></span>ings whi<span class=\"_ _0\"></span>ch, alth<span class=\"_ _0\"></span>ough not b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on chang<span class=\"_ _0\"></span>es in cor<span class=\"_ _0\"></span>porate b<span class=\"_ _0\"></span>ond<span class=\"_ _0\"></span>s, would b<span class=\"_ _0\"></span>e ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to move </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3ef\">in<span class=\"_ gs34\"> </span>a similar way to t<span class=\"_ _0\"></span>he liabili<span class=\"_ _0\"></span>ties<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls1d ws18 gs3f0\">Inflation risk<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3f1\">A signif<span class=\"_ _0\"></span>icant p<span class=\"_ _0\"></span>ropo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he be<span class=\"_ _0\"></span>nefit<span class=\"_ _0\"></span>s un<span class=\"_ _0\"></span>der th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me are linked to infla<span class=\"_ _0\"></span>tion. A<span class=\"_ _0\"></span>lth<span class=\"_ _0\"></span>ough th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me\u2019s asse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to provid<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs261\">a<span class=\"_ gs34\"> </span>goo<span class=\"_ _0\"></span>d hed<span class=\"_ _0\"></span>ge ag<span class=\"_ _0\"></span>ainst inf<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n over the l<span class=\"_ _0\"></span>ong ter<span class=\"_ _0\"></span>m, in par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cular throu<span class=\"_ _0\"></span>gh the s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e\u2019s liabilit<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>dr<span class=\"_ _0\"></span>iven inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent hol<span class=\"_ _0\"></span>dings, m<span class=\"_ _0\"></span>ovem<span class=\"_ _0\"></span>ents i<span class=\"_ _0\"></span>n </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4d\">the<span class=\"_ gs34\"> </span>sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t term cou<span class=\"_ _0\"></span>ld lea<span class=\"_ _0\"></span>d to defi<span class=\"_ _0\"></span>cit<span class=\"_ _0\"></span>s emerg<span class=\"_ _0\"></span>ing.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls15 wsf gs262\">Longevity risk<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs263\">In the e<span class=\"_ _0\"></span>vent that m<span class=\"_ _0\"></span>embe<span class=\"_ _0\"></span>rs li<span class=\"_ _0\"></span>ve long<span class=\"_ _0\"></span>er than a<span class=\"_ _0\"></span>ssum<span class=\"_ _0\"></span>ed, an ad<span class=\"_ _0\"></span>diti<span class=\"_ _0\"></span>onal de<span class=\"_ _0\"></span>ficit w<span class=\"_ _0\"></span>ill eme<span class=\"_ _0\"></span>rge in th<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>me, as the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of th<span class=\"_ _0\"></span>e defi<span class=\"_ _0\"></span>ned </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs264\">ben<span class=\"_ _0\"></span>efit liab<span class=\"_ _0\"></span>iliti<span class=\"_ _0\"></span>es is ca<span class=\"_ _0\"></span>lculate<span class=\"_ _0\"></span>d with re<span class=\"_ _0\"></span>gard to a b<span class=\"_ _0\"></span>est e<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mate of the m<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>y of plan m<span class=\"_ _0\"></span>embe<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs265\">Whe<span class=\"_ _0\"></span>re the I<span class=\"_ _0\"></span>A<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>9 valuati<span class=\"_ _0\"></span>on show<span class=\"_ _0\"></span>s sch<span class=\"_ _0\"></span>eme a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts in e<span class=\"_ _0\"></span>xces<span class=\"_ _0\"></span>s of sche<span class=\"_ _0\"></span>me liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s, an as<span class=\"_ _0\"></span>set is r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on the fa<span class=\"_ _0\"></span>ct t<span class=\"_ _0\"></span>hat unde<span class=\"_ _0\"></span>r the </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs266\">terms of th<span class=\"_ _0\"></span>e T<span class=\"_ _3\"></span>rust D<span class=\"_ _0\"></span>eed a<span class=\"_ _0\"></span>greem<span class=\"_ _0\"></span>ent, th<span class=\"_ _0\"></span>e spo<span class=\"_ _0\"></span>nsor<span class=\"_ _0\"></span>ing comp<span class=\"_ _0\"></span>any is entitl<span class=\"_ _0\"></span>ed to any as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s that re<span class=\"_ _0\"></span>main in the s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e af<span class=\"_ _0\"></span>ter the s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tle<span class=\"_ _0\"></span>ment of </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs53\">all<span class=\"_ gs34\"> </span>pen<span class=\"_ _0\"></span>sion lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es. T<span class=\"_ _0\"></span>here a<span class=\"_ _0\"></span>re no res<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ions on t<span class=\"_ _0\"></span>he curre<span class=\"_ _0\"></span>nt realis<span class=\"_ _0\"></span>abilit<span class=\"_ _0\"></span>y of t<span class=\"_ _0\"></span>he surp<span class=\"_ _0\"></span>lus.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3f3\">IA<span class=\"_ _0\"></span>S 19 disclosu<span class=\"_ _0\"></span>res relat<span class=\"_ _0\"></span>ing to def<span class=\"_ _0\"></span>ined b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>s are as follo<span class=\"_ _0\"></span>ws:<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls10 wsa gs3f4\">Principal ac<span class=\"_ _0\"></span>tuarial assump<span class=\"_ _0\"></span>tions<span class=\"_ _295\"> </span></div><div class=\"gs3f5\"><table class=\"s w3ab h132\" id=\"_cf67d53d-ffd9-4c2b-863f-1743af13957d\"><tr><td class=\"c n x1c2 y32fc w383 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></div></td><td class=\"c n x877 y32fd w3ac h107\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 ls7 ws1\">20<span class=\"_ _0\"></span>24 \u2013 U<span class=\"_ _0\"></span>K Sc<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x878 y32fd w3ad h107\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 ls7 ws1\">2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4 \u2013 Ge<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>an S<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n x3c6 y32fc w3ae hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">2023 \u2013 U<span class=\"_ _0\"></span>K Sc<span class=\"_ _0\"></span>hem<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x879 y32fc w3af hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">202<span class=\"_ _0\"></span>3 \u2013 Ger<span class=\"_ _0\"></span>man S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32fe w3b0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls19 ws4f\">Discount rate<span class=\"_ _295\"> </span></div></td><td class=\"c n x87a y32ff w3b1 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">5.05<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87b y32ff w3b2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls156 ws165\">3<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1%<span class=\"_ _295\"> </span></div></td><td class=\"c n x87c y32fe w3b3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">5.4<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x87d y32fe w3b4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">3.<span class=\"_ _0\"></span>75%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3300 w3b5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">RPI inflation<span class=\"_ _295\"> </span></div></td><td class=\"c n x87e y3301 w3b6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87f y3301 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n x880 y3300 w3b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.55<span class=\"_ _5\"></span>%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x881 y3300 w3b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3302 w3ba hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">CPI i<span class=\"_ _3\"></span>nflation<span class=\"_ _295\"> </span></div></td><td class=\"c n x882 y3303 w3b6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x883 y3303 w3bb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x528 y3302 w3b4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">2.9<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x884 y3302 w3bc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3192 w3bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls18 ws12\">Future pensi<span class=\"_ _0\"></span>on increas<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x885 y3304 w3be hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6a ws6a\">3<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>25%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x886 y3304 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n x887 y3192 w3bf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">3.4<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x888 y3192 w3c0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y3305 ff34 fs7 fc4 sc0 lsd9 wsd5\">Mortality<span class=\"_ _3\"></span> tables<span class=\"_ _3\"></span>:<span class=\"_ _22c\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _12d\"> </span> <span class=\"_ _cf\"> </span><span class=\"ff34\"> <span class=\"_ _12d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fba w3c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13 wsd\">\u2013 Male<span class=\"_ _295\"> </span></div></td><td class=\"c n x889 y2fb9 w3c2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">92% of S3P<span class=\"_ _0\"></span>MA<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x88a y2fb9 w3c3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">100% of R<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>2018G<span class=\"_ _295\"> </span></div></td><td class=\"c n x88b y2fba w3c4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">92% of S3PM<span class=\"_ _0\"></span>A<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x88c y2fba w3c5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">10<span class=\"_ _0\"></span>0% of R<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>201<span class=\"_ _3\"></span>8G<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3193 w3c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Fema<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x88d y3306 w3c7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">9<span class=\"_ _0\"></span>5% of S3P<span class=\"_ _0\"></span>FA<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x88e y3306 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n x88f y3193 w3c8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">95<span class=\"_ _3\"></span>% of S3P<span class=\"_ _0\"></span>FA<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x82d y3193 w3c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y3307 ff34 fs7 fc4 sc0 ls1d ws18\">Mor<span class=\"_ _0\"></span>tality improvements:<span class=\"_ _22f\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _12d\"> </span> <span class=\"_ _cf\"> </span><span class=\"ff34\"> <span class=\"_ _12d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3308 w3ca hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Mo<span class=\"_ _0\"></span>del<span class=\"_ _295\"> </span></div></td><td class=\"c n x655 y3309 w3cb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls11 wsb\">C<span class=\"_ _0\"></span>MI2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x890 y3309 w3cc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">R<span class=\"_ _0\"></span>T<span class=\"_ _295\"> </span></div></td><td class=\"c n x891 y3309 w3cd hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">2<span class=\"_ _295\"> </span></div></td><td class=\"c n x892 y3309 w3ce hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">018<span class=\"_ _295\"> </span></div></td><td class=\"c n x893 y3309 w3cf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">G<span class=\"_ _295\"> </span></div></td><td class=\"c n x894 y3308 w3d0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">CM<span class=\"_ _0\"></span>I2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x895 y3308 w3d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">R<span class=\"_ _295\"> </span></div></td><td class=\"c n x896 y3308 w3d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">T<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>018<span class=\"_ _295\"> </span></div></td><td class=\"c n x897 y3308 w3d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">G<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y330a w3d4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Long<span class=\"_ _0\"></span>-ter<span class=\"_ _0\"></span>m rate of improv<span class=\"_ _0\"></span>ement<span class=\"_ _295\"> </span></div></td><td class=\"c n x898 y330b w3d5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6a ws6a\">1.<span class=\"_ _1\"></span>25%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x899 y330b w3d6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7c ws7a\">I<span class=\"_ _0\"></span>ndividual<span class=\"_ _295\"> </span></div></td><td class=\"c n x89a y330a w3d7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x89b y330a w3d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Individual<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y329e w3d9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">\u2013 Initial<span class=\"_ _3\"></span> addition<span class=\"_ _295\"> </span></div></td><td class=\"c n x89c y329f w3bf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6a ws6a\">0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x89d y329f w3da hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7c ws7a\">Indivi<span class=\"_ _0\"></span>dual<span class=\"_ _295\"> </span></div></td><td class=\"c n x89e y329e w3db hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x89f y329e w3dc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Indiv<span class=\"_ _0\"></span>idual<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y330c ff34 fs7 fc4 sc0 ls7 ws1\">Life e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y from ag<span class=\"_ _0\"></span>e 62 of curre<span class=\"_ _0\"></span>nt </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y330d ff34 fs7 fc4 sc0 ls1d ws18\">pensioners:<span class=\"_ _232\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _12d\"> </span> <span class=\"_ _cf\"> </span><span class=\"ff34\"> <span class=\"_ _12d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y330e w3dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Male<span class=\"_ _295\"> </span></div></td><td class=\"c n x8a0 y330e w3de hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">25.<span class=\"_ _0\"></span>3 y<span class=\"_ _0\"></span>rs <span class=\"_ _6\"></span><span class=\"ff34\">\u00b9<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8a1 y330e w3df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">23<span class=\"_ _0\"></span>.7 yr<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ff34\">\u00b9<span class=\"_ _295\"> </span></span></div></td><td class=\"c x8a3 y330e w3e0 h121\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">25.3 yr<span class=\"_ _0\"></span>s</div><div class=\"t m0 x8a2 hc y31e5 ff34 fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c x8a5 y330e w3e1 h121\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">23.5 y<span class=\"_ _0\"></span>rs</div><div class=\"t m0 x8a4 hc y31e5 ff34 fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y320e w3c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Fema<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x8a6 y320e w3e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">27<span class=\"_ _5\"></span>.6 yr<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ff34\">\u00b9<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8a7 y32d7 w3e3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c x8a9 y320e w3e4 h11e\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">2<span class=\"_ _3\"></span>7<span class=\"_ _5\"></span>.6 yrs</div><div class=\"t m0 x8a8 hc y31e5 ff34 fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"t m0 x8aa hb y330f ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c x1c2 y32d9 w3e5 h103\"><div class=\"t m0 x1c1 hb y309e ff34 fs7 fc4 sc0 ls7 ws1\">Life e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y from ag<span class=\"_ _0\"></span>e 62 of ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve and<span class=\"_ _295\"> </span></div><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">deferred members:<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fcb w3dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Male<span class=\"_ _295\"> </span></div></td><td class=\"c n x8a0 y2fcb w3e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">26<span class=\"_ _0\"></span>.5 y<span class=\"_ _0\"></span>rs <span class=\"_ _6\"></span><span class=\"ff34\">\u00b3<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8ab y2fcb w3df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">26.<span class=\"_ _0\"></span>0 yr<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ff34\">\u00b3<span class=\"_ _295\"> </span></span></div></td><td class=\"c x8a3 y2fcb w3e0 h100\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls24 ws20\">26<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span> yr<span class=\"_ _0\"></span>s</div><div class=\"t m0 x8a2 hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c x8a5 y2fcb w3e1 h100\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls24 ws20\">26.<span class=\"_ _0\"></span>0 y<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>s</div><div class=\"t m0 x8a4 hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Fema<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ac y2fb2 w3e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">28<span class=\"_ _0\"></span>.9 y<span class=\"_ _0\"></span>rs <span class=\"_ _6\"></span><span class=\"ff34\">\u00b3<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8ad y2fb3 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c x8af y2fb2 w3e7 h100\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls15 wsf\">2<span class=\"_ _3\"></span>8.8 yrs</div><div class=\"t m0 x8ae hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"t m0 x8aa hb y3310 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></td></tr></table></div><div class=\"t m0 hd ff34 fs6 fc4 sc0 ls7 ws1 gs3f6\">1 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 62 in 2024.<span class=\"_ _295\"> </span></div><div class=\"t m0 hd ff34 fs6 fc4 sc0 ls7 ws1 gs3f7\">2 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 62 in 2023.<span class=\"_ _295\"> </span></div><div class=\"t m0 hd ff34 fs6 fc4 sc0 ls7 ws1 gs3f8\">3 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 45 in 2024.<span class=\"_ _295\"> </span></div><div class=\"t m0 hd ff34 fs6 fc4 sc0 ls7 ws1 gs3f9\">4 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 45 in 2023.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3fa\">The av<span class=\"_ _0\"></span>erage du<span class=\"_ _0\"></span>ration of t<span class=\"_ _0\"></span>he be<span class=\"_ _0\"></span>nefit o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tion at t<span class=\"_ _0\"></span>he end of t<span class=\"_ _0\"></span>he rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ting p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od is 1<span class=\"_ _3\"></span>5 years (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: 1<span class=\"_ _5\"></span>5 ye<span class=\"_ _0\"></span>ars).<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3fb\">Signif<span class=\"_ _0\"></span>icant a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tuarial as<span class=\"_ _0\"></span>sumpt<span class=\"_ _0\"></span>ions for th<span class=\"_ _0\"></span>e dete<span class=\"_ _0\"></span>rminati<span class=\"_ _0\"></span>on of the d<span class=\"_ _0\"></span>efin<span class=\"_ _0\"></span>ed be<span class=\"_ _0\"></span>nefit su<span class=\"_ _0\"></span>rplus are d<span class=\"_ _0\"></span>iscount rate a<span class=\"_ _0\"></span>nd inflati<span class=\"_ _0\"></span>on rate. Th<span class=\"_ _0\"></span>e sensi<span class=\"_ _0\"></span>tivi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3fc\">analy<span class=\"_ _0\"></span>sis be<span class=\"_ _0\"></span>low has b<span class=\"_ _0\"></span>een d<span class=\"_ _0\"></span>eter<span class=\"_ _0\"></span>mined b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on reas<span class=\"_ _0\"></span>onab<span class=\"_ _0\"></span>ly po<span class=\"_ _0\"></span>ssib<span class=\"_ _0\"></span>le chang<span class=\"_ _0\"></span>es in th<span class=\"_ _0\"></span>e assum<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s occurr<span class=\"_ _0\"></span>ing at the e<span class=\"_ _0\"></span>nd of the re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>iod </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls1d ws18 gs3fd\">assuming tha<span class=\"_ _3\"></span>t all o<span class=\"_ _3\"></span>ther assumptions ar<span class=\"_ _3\"></span>e held con<span class=\"_ _3\"></span>stant:<span class=\"_ _295\"> </span></div><div class=\"gs3fe\"><table class=\"s w1ba h133\" id=\"_4010c618-4b77-468a-92c0-88b2da46f2ad\"><tr><td></td><td></td><td class=\"t m0 x7f7 h38 y3311 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me \u2013 re<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on in f<span class=\"_ _0\"></span>und </td></tr><tr><td></td><td></td><td class=\"t m0 x66c h38 y3312 ff34 fs17 fc4 sc0 ls7 ws1\">surp<span class=\"_ _0\"></span>lus a<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3313 ff32 fs17 fc4 sc0 lsdf ws4\">2024</td><td class=\"t m0 x8b0 h38 y3313 ff34 fs17 fc4 sc0 lse3 wsde\"> 2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3314 ff34 fs17 fc4 sc0 ls7 ws1\">Chang<span class=\"_ _0\"></span>e in as<span class=\"_ _0\"></span>sum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h2b y3314 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y3314 ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y3315 w3e8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Redu<span class=\"_ _0\"></span>ce discount rate by 1<span class=\"_ _3\"></span>% p.a.<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b1 y3316 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b2 y3315 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fcb w3e9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Incre<span class=\"_ _0\"></span>ase infl<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns by 1<span class=\"_ _5\"></span>% p.a.<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b3 y2fcc w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">5.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b4 y2fcb w26f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">5.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3ea hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Incre<span class=\"_ _0\"></span>ase li<span class=\"_ _0\"></span>fe exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y by one y<span class=\"_ _0\"></span>ear<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b5 y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b6 y2fb2 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs3ff\">Inter-relat<span class=\"_ _0\"></span>ionsh<span class=\"_ _0\"></span>ips be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween t<span class=\"_ _0\"></span>he assu<span class=\"_ _0\"></span>mptio<span class=\"_ _0\"></span>ns, es<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>ially b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n discou<span class=\"_ _0\"></span>nt rate and ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted inflati<span class=\"_ _0\"></span>on rates<span class=\"_ _0\"></span>, are ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to ex<span class=\"_ _0\"></span>ist in </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs400\">prac<span class=\"_ _0\"></span>tice. T<span class=\"_ _0\"></span>he ab<span class=\"_ _0\"></span>ove analy<span class=\"_ _0\"></span>sis d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot take the ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of thes<span class=\"_ _0\"></span>e inter-relat<span class=\"_ _0\"></span>ionship<span class=\"_ _0\"></span>s into account.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls25 ws21 gs402\">Amounts recognised in<span class=\"_ _3\"></span> the balance<span class=\"_ _3\"></span> sheet<span class=\"_ _295\"> </span></div><div class=\"gs13e\"><table class=\"s w3eb h134\" id=\"_0968fa28-83fb-4380-b14d-4ae01db8b5ef\"><tr><td></td><td class=\"t m0 x4b0 h2b y3317 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3317 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h38 y3318 ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3318 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3318 ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3319 ff34 fs7 fc4 sc0 ls1d ws18\">Retirement benefit assets<span class=\"_ _237\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _215\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3168 w3ec hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>cheme<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b7 y3169 w97 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b8 y3168 wfc hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 lsaf wsa9\">9<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w3ed hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>otal r<span class=\"_ _3\"></span>etirement benefit assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b9 y316a w97 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ba y316b w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y331a ff34 fs7 fc4 sc0 ls1d ws18\">Retirement benefit liabi<span class=\"_ _3\"></span>lities<span class=\"_ _1b6\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _7b\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3127 w3ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">German Scheme<span class=\"_ _295\"> </span></div></td><td class=\"c n x8bb y3128 we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8bc y3127 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3ef hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>otal r<span class=\"_ _3\"></span>etirement benefit liabi<span class=\"_ _3\"></span>lities<span class=\"_ _295\"> </span></div></td><td class=\"c n x8bd y2fb3 wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8be y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.5)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls1f ws1a gs403\">UK Scheme/<span class=\"_ _3\"></span>Combin<span class=\"_ _3\"></span>ed Scheme d<span class=\"_ _3\"></span>isclosures<span class=\"_ _295\"> </span></div><div class=\"gs404\"><table class=\"s w3f0 h135\" id=\"_4d7208a8-fd76-467f-bc72-54d88aaf755e\"><tr><td></td><td></td><td class=\"c n x8bf y331b w3f1 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x8c0 y331b w3f2 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls9e ws7\">Combined Schemes<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x8c1 h2b y331c ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x6e5 h38 y331c ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x8c2 h38 y331c ff34 fs17 fc4 sc0 lse3 wsde\">2022<span class=\"_ _295\"> </span></td><td class=\"t m0 x4b0 h38 y331c ff34 fs17 fc4 sc0 ls13e ws14c\">20<span class=\"_ _0\"></span>21<span class=\"_ _295\"> </span></td><td class=\"t m0 x845 h38 y331c ff34 fs17 fc4 sc0 lse3 wsde\">2020<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x84b h2b y331d ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x7ad h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x389 h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x229 h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y32bc w3f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Pres<span class=\"_ _0\"></span>ent value of fund<span class=\"_ _0\"></span>ed ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c3 y32bd w14e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c4 y32bc w159 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c5 y32bc wc2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">(4<span class=\"_ _0\"></span>9.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x482 y32bc w3f4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c6 y32bc w3f5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7e wsfc\">(8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y331e w3f6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Fair value of sch<span class=\"_ _0\"></span>eme\u2019s<span class=\"_ _0\"></span>/sc<span class=\"_ _0\"></span>heme<span class=\"_ _0\"></span>s\u2019 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c7 y331f w3f7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c8 y331e w79 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">55<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c9 y331e w349 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ca y331e w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">95.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x850 y331e w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">95.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y312b w3f8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Net a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et befo<span class=\"_ _0\"></span>re defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>xat<span class=\"_ _0\"></span>ion<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cb y312c w337 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cc y312b w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cd y312b w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ce y312b w7d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x601 y312b w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w3f9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Relate<span class=\"_ _0\"></span>d defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>xat<span class=\"_ _0\"></span>ion lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cf y30df w71 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">(2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d0 y30de w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d1 y30de w16c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d2 y30de w3fa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">(<span class=\"_ _0\"></span>3.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d3 y30de w3fb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3320 w3fc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Ne<span class=\"_ _0\"></span>t as<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>er d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>axat<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d4 y3320 w3fd hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">8.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d5 y32c1 w6d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d6 y32c1 w3fe hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _0\"></span>.<span class=\"_ _b0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d7 y32c1 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">10.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7df y32c1 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y3321 ff34 fs7 fc4 sc0 ls1d ws18\">Ch<span class=\"_ _3\"></span>ange in assump<span class=\"_ _3\"></span>tions and experience adjustments <span class=\"ls7 ws1\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32db w3ff hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">arising o<span class=\"_ _0\"></span>n sche<span class=\"_ _0\"></span>me\u2019s<span class=\"_ _0\"></span>/sch<span class=\"_ _0\"></span>emes<span class=\"_ _0\"></span>\u2019 liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d8 y32dc w18c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d9 y32db w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8da y32db w48 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">3<span class=\"_ _0\"></span>0.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x8db y32db w70 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls26 ws22\">(0.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8dc y32db wc0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w400 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Exp<span class=\"_ _0\"></span>erience adjustments arising<span class=\"_ _3\"></span> on scheme\u2019<span class=\"_ _3\"></span>s/s<span class=\"_ _0\"></span>chemes\u2019 assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x8dd y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8de y2fb2 w16f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x22e y2fb2 w2a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _1\"></span>31.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8df y2fb2 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e0 y2fb2 wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">(0.8)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs405\">Cha<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>es in t<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sen<span class=\"_ _0\"></span>t valu<span class=\"_ _0\"></span>e of th<span class=\"_ _0\"></span>e fun<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d ob<span class=\"_ _0\"></span>lig<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div><div class=\"gs406\"><table class=\"s w3eb h136\" id=\"_bb4c3ca3-c35d-4e80-9529-98f63aee8272\"><tr><td></td><td class=\"t m0 x7b5 h38 y3322 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y3323 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3323 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3324 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3324 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y30de w401 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Defi<span class=\"_ _0\"></span>ned b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>on at be<span class=\"_ _0\"></span>ginning of ye<span class=\"_ _0\"></span>ar<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e1 y30df w402 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">(45.<span class=\"_ _3\"></span>7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e2 y30de wda hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">(49.2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w403 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">Inter<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e3 y2fc8 w404 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls39 ws35\">(2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x21e y2fc9 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w405 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">Actuarial (lo<span class=\"_ _0\"></span>sses)<span class=\"_ _0\"></span>/gains<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e4 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e5 y2fae w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w406 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s pai<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x7eb y3128 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x68d y3127 w2b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w407 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">De<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit o<span class=\"_ _0\"></span>bli<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e6 y2fb3 w408 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>7.<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e7 y2fb2 wd3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs407\">Cha<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>es in t<span class=\"_ _0\"></span>he fai<span class=\"_ _0\"></span>r valu<span class=\"_ _0\"></span>e of th<span class=\"_ _0\"></span>e sc<span class=\"_ _0\"></span>hem<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span></div><div class=\"gs408\"><table class=\"s w409 h137\" id=\"_508733dc-aca1-4674-81b0-222e9c1eee37\"><tr><td></td><td class=\"t m0 x7b5 h38 y3325 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y3326 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3326 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3327 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3327 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y315e w40a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Fair value of sch<span class=\"_ _0\"></span>eme a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>t begi<span class=\"_ _0\"></span>nning of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e8 y315f w40b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1a ws15\">55<span class=\"_ _0\"></span>.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e9 y315e w37c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3160 w40c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st inco<span class=\"_ _0\"></span>me on as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ea y3161 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">2.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8eb y3160 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w40d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Return o<span class=\"_ _0\"></span>n ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s exclud<span class=\"_ _0\"></span>ing interes<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ec y30df w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ed y30de w3a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w40e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">C<span class=\"_ _3\"></span>ontributions by<span class=\"_ _3\"></span> employer<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ee y2fc8 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x881 y2fc9 w220 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w40f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls10 wsa\">Benefits paid<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ef y3163 w48 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f0 y3162 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w410 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Administration<span class=\"_ _3\"></span> expenses<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f1 y3128 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f2 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w411 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Fair valu<span class=\"_ _0\"></span>e of s<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f3 y2fb3 w412 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58<span class=\"_ _0\"></span>.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f4 y2fb2 w413 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">55.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs40a\">Maj<span class=\"_ _0\"></span>or c<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>s of UK s<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"gs162\"><table class=\"s w414 h138\" id=\"_0b592ee8-3cf3-40d8-a0e8-cf8c48279b56\"><tr><td></td><td></td><td class=\"c n x8f5 y3328 w415 h113\"><div class=\"t m0 x1c1 h38 y3148 ff32 fs17 fc4 sc0 ls9f ws97\">UK Scheme<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x8f6 y3329 w416 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">UK Sch<span class=\"_ _0\"></span>eme<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x8f7 h2b y332a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h2b y332b ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d4 h2b y332c ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x200 h38 y332d ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1fe h38 y332e ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y332f ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x724 h2b y3330 ff32 fs17 fc4 sc0 ls7 ws1\">Qu<span class=\"_ _0\"></span>ote<span class=\"_ _0\"></span>d </td><td class=\"t m0 x8f8 h2b y3331 ff32 fs17 fc4 sc0 ls11b ws11e\">Unquoted </td><td class=\"t m0 x2d4 h2b y3332 ff32 fs17 fc4 sc0 ls16e ws181\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td><td class=\"t m0 x8f9 h38 y3333 ff34 fs17 fc4 sc0 ls7 ws1\">Quo<span class=\"_ _0\"></span>ted </td><td class=\"t m0 x69f h38 y3334 ff34 fs17 fc4 sc0 ls7 ws1\">Unq<span class=\"_ _0\"></span>uote<span class=\"_ _0\"></span>d </td><td class=\"t m0 x8aa h38 y3335 ff34 fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3336 ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x464 h2b y3337 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x465 h2b y3338 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x2d7 h38 y3339 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _82\"> </span><span class=\"ff34 ls7 ws1\"> </span></td><td class=\"t m0 x466 h38 y333a ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x201 h38 y333b ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y333c ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c x1c2 y324a w417 h120\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Liability-<span class=\"_ _0\"></span>driven investments</div><div class=\"t m0 x8fa hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"c n x45a y324b w418 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">26.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fb y324b w82 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fc y324b w419 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">26.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fd y324a w2b hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">4<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fe y324a w82 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ff y324a w2b hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">4<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w41a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Debt instruments<span class=\"_ _295\"> </span></div></td><td class=\"c n x900 y3163 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x901 y3163 w41b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">13<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x902 y3163 w41c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">31.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x903 y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x904 y3162 w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x905 y3162 w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w41d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">Cash<span class=\"_ _295\"> </span></div></td><td class=\"c n x906 y3128 w41e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x907 y3128 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x908 y3128 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x909 y3127 w183 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x90a y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x90b y3127 w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w411 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Fair valu<span class=\"_ _0\"></span>e of s<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x90c y2fb3 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">45.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x90d y2fb3 w41f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x90e y2fb3 w420 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x90f y2fb2 w3d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">42.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x910 y2fb2 w421 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">12.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x911 y2fb2 w270 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">55.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hd ff34 fs6 fc4 sc0 ls7 ws1 gs40b\">1 <span class=\"_ _53\"> </span> <span class=\"_ _6\"></span>Lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>dri<span class=\"_ _0\"></span>ven in<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s are a po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>foli<span class=\"_ _0\"></span>o of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>at are lin<span class=\"_ _0\"></span>ked to the d<span class=\"_ _0\"></span>riv<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s of mov<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts i<span class=\"_ _0\"></span>n pen<span class=\"_ _0\"></span>sio<span class=\"_ _0\"></span>n liabi<span class=\"_ _0\"></span>liti<span class=\"_ _0\"></span>es su<span class=\"_ _0\"></span>ch as inf<span class=\"_ _0\"></span>lati<span class=\"_ _0\"></span>on an<span class=\"_ _0\"></span>d intere<span class=\"_ _0\"></span>st ra<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span>. </div><div class=\"t m0 hd ff34 fs6 fc4 sc0 ls7 ws1 gs40c\">Th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>re as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>gne<span class=\"_ _0\"></span>d to de<span class=\"_ _0\"></span>live<span class=\"_ _0\"></span>r gea<span class=\"_ _0\"></span>red m<span class=\"_ _0\"></span>ovem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e und<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>ying l<span class=\"_ _0\"></span>iabi<span class=\"_ _0\"></span>liti<span class=\"_ _0\"></span>es as t<span class=\"_ _0\"></span>hey re<span class=\"_ _0\"></span>fle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t chan<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s to infla<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n and inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>t rate<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs40d\">Quote<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are tho<span class=\"_ _0\"></span>se w<span class=\"_ _0\"></span>ith a quote<span class=\"_ _0\"></span>d price i<span class=\"_ _0\"></span>n an ac<span class=\"_ _0\"></span>tive m<span class=\"_ _0\"></span>arket. Th<span class=\"_ _0\"></span>e Liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>riven inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as qu<span class=\"_ _0\"></span>oted be<span class=\"_ _0\"></span>cau<span class=\"_ _0\"></span>se all th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs40e\">Fund\u2019s inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ithin this co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent are he<span class=\"_ _0\"></span>ld via p<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>led fun<span class=\"_ _0\"></span>ds wit<span class=\"_ _0\"></span>h public<span class=\"_ _0\"></span>ly availab<span class=\"_ _0\"></span>le dail<span class=\"_ _0\"></span>y price<span class=\"_ _0\"></span>s. Un<span class=\"_ _0\"></span>quoted a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re thos<span class=\"_ _0\"></span>e whi<span class=\"_ _0\"></span>ch do </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs40f\">not have a dail<span class=\"_ _0\"></span>y market pri<span class=\"_ _0\"></span>ce and<span class=\"_ gs34\"> </span>are<span class=\"_ gs34\"> </span>valu<span class=\"_ _0\"></span>ed by inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt manag<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs410\">The G<span class=\"_ _0\"></span>roup do<span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ot hold a<span class=\"_ _0\"></span>ny of its o<span class=\"_ _0\"></span>wn trans<span class=\"_ _0\"></span>ferabl<span class=\"_ _0\"></span>e financ<span class=\"_ _0\"></span>ial inst<span class=\"_ _0\"></span>rume<span class=\"_ _0\"></span>nts as p<span class=\"_ _0\"></span>lan as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and t<span class=\"_ _0\"></span>he plan a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>o not cont<span class=\"_ _0\"></span>ain any pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ies </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs411\">that are o<span class=\"_ _0\"></span>ccupie<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs412\">Am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s r<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gni<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d in t<span class=\"_ _0\"></span>he in<span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span></div><div class=\"gs413\"><table class=\"s w422 h139\" id=\"_2081eb36-74e8-4319-836a-23c3c20c4c1d\"><tr><td></td><td></td><td class=\"t m0 x826 h38 y333d ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x1fe h2b y333e ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y333e ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h38 y333f ff34 fs17 fc4 sc0 ls7 ws1\">Not<span class=\"_ _0\"></span>e </td><td class=\"t m0 x201 h2b y333f ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y333f ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y329e w423 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Interes<span class=\"_ _0\"></span>t on liab<span class=\"_ _0\"></span>ilities<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x912 y329f w71 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls39 ws35\">(2<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x913 y329e wc0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3340 w40c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st inco<span class=\"_ _0\"></span>me on as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x914 y3341 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">2.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x915 y3340 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3342 w424 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x916 y3342 w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x917 y3343 w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3344 w425 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st on lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es \u2013 Ge<span class=\"_ _0\"></span>rman S<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e (se<span class=\"_ _0\"></span>e bel<span class=\"_ _0\"></span>ow)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x918 y3345 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x919 y3344 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y310a w426 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me i<span class=\"_ _0\"></span>ncl<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>ed in \u2018<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>af<span class=\"_ _0\"></span>f cos<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>\u2019<span class=\"_ _295\"> </span></div></td><td class=\"c n x91a y3109 w11 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">5<span class=\"_ _295\"> </span></div></td><td class=\"c n x91b y310a w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x209 y3109 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w410 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Administration<span class=\"_ _3\"></span> expenses<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x8f1 y3128 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f2 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w427 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal i<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lud<span class=\"_ _0\"></span>ed i<span class=\"_ _0\"></span>n th<span class=\"_ _0\"></span>e inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x91c y2fb3 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x91d y2fb2 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs414\">The tot<span class=\"_ _0\"></span>al am<span class=\"_ _0\"></span>ount includ<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement is i<span class=\"_ _0\"></span>nclude<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and a<span class=\"_ _0\"></span>dminis<span class=\"_ _0\"></span>trativ<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs415\">Gr<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s of ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>uari<span class=\"_ _0\"></span>al ga<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cog<span class=\"_ _0\"></span>nis<span class=\"_ _0\"></span>ed i<span class=\"_ _0\"></span>n the C<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lid<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d st<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt of co<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>hen<span class=\"_ _0\"></span>sive i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div><div class=\"gs416\"><table class=\"s w428 h13a\" id=\"_3f4f5b02-06f4-4e21-95f8-33775093bfc2\"><tr><td></td><td class=\"t m0 x826 h38 y3346 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3347 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3347 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y3348 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y3348 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w429 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>cheme a<span class=\"_ _0\"></span>t beg<span class=\"_ _0\"></span>inning of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x91e y2faf we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls27 ws23\">(3<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x91f y2fae w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w42a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Gain<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>s) in year<span class=\"_ _295\"> </span></div></td><td class=\"c n x920 y2fb1 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x921 y2fb0 w3b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _b0\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w42b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Cum<span class=\"_ _0\"></span>ulat<span class=\"_ _0\"></span>ive am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x922 y2fb3 w1a9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls20 ws49\">(3.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x923 y2fb2 wba hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">(<span class=\"_ _0\"></span>3.9)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs417\">Up to and in<span class=\"_ _0\"></span>cluding th<span class=\"_ _0\"></span>e year end<span class=\"_ _0\"></span>ing 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2020 the cumula<span class=\"_ _0\"></span>tive am<span class=\"_ _0\"></span>ount of ac<span class=\"_ _0\"></span>tuar<span class=\"_ _0\"></span>ial gains an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>ses o<span class=\"_ _0\"></span>n the U<span class=\"_ _0\"></span>K and Ge<span class=\"_ _0\"></span>rman </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs418\">sche<span class=\"_ _0\"></span>mes wa<span class=\"_ _0\"></span>s pres<span class=\"_ _0\"></span>ented on a co<span class=\"_ _0\"></span>mbine<span class=\"_ _0\"></span>d basis a<span class=\"_ _0\"></span>nd totall<span class=\"_ _0\"></span>ed a lo<span class=\"_ _0\"></span>ss of \u00a31<span class=\"_ _3\"></span>6.3m. Obt<span class=\"_ _0\"></span>aining a his<span class=\"_ _0\"></span>toric<span class=\"_ _0\"></span>al sp<span class=\"_ _0\"></span>lit of this ba<span class=\"_ _0\"></span>lance b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n thes<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs419\">sche<span class=\"_ _0\"></span>mes wa<span class=\"_ _0\"></span>s not prac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cal an<span class=\"_ _0\"></span>d there<span class=\"_ _0\"></span>fore, from 1 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2021<span class=\"_ _5\"></span>, follo<span class=\"_ _0\"></span>wing th<span class=\"_ _0\"></span>e pres<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>ese s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>es gro<span class=\"_ _0\"></span>ss, t<span class=\"_ _0\"></span>he indi<span class=\"_ _0\"></span>vidua<span class=\"_ _0\"></span>l </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs41a\">cumulati<span class=\"_ _0\"></span>ve ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s were re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ted fro<span class=\"_ _0\"></span>m \u00a3nil. The cum<span class=\"_ _0\"></span>ulative a<span class=\"_ _0\"></span>ggre<span class=\"_ _0\"></span>gate amo<span class=\"_ _0\"></span>unt of ac<span class=\"_ _0\"></span>tuarial g<span class=\"_ _0\"></span>ains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es on t<span class=\"_ _0\"></span>he UK an<span class=\"_ _0\"></span>d Germ<span class=\"_ _0\"></span>an </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs41b\">sche<span class=\"_ _0\"></span>mes at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 was a loss of \u00a3<span class=\"_ _0\"></span>20.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m (30 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 2023: loss of \u00a320.4<span class=\"_ _0\"></span>m).<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs41d\">Ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>rial g<span class=\"_ _0\"></span>ain<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ari<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>ng fr<span class=\"_ _0\"></span>om ch<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s in de<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>grap<span class=\"_ _0\"></span>hi<span class=\"_ _0\"></span>c and fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>al a<span class=\"_ _0\"></span>ssu<span class=\"_ _0\"></span>mpt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span></div><div class=\"gs162\"><table class=\"s w42c h13b\" id=\"_a7254f26-5edf-4ce6-a618-5038e0308df4\"><tr><td></td><td class=\"t m0 x7b5 h38 y3349 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y334a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y334a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y334b ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y334b ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y334c w42d hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 ls1d ws18\">Ch<span class=\"_ _3\"></span>anges in demographic assu<span class=\"_ _3\"></span>mptions<span class=\"_ _295\"> </span></div></td><td class=\"c n x924 y334d w42e hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x925 y334c w183 hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc7 w42f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Changes in financ<span class=\"_ _0\"></span>ial assum<span class=\"_ _0\"></span>ptions<span class=\"_ _295\"> </span></div></td><td class=\"c n x926 y2fc6 w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x350 y2fc7 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w430 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ce los<span class=\"_ _0\"></span>ses o<span class=\"_ _0\"></span>n liabili<span class=\"_ _0\"></span>ties<span class=\"_ _295\"> </span></div></td><td class=\"c n x927 y316a w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x928 y316b w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2faf w431 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>ria<span class=\"_ _0\"></span>l (lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es)/gain<span class=\"_ _0\"></span>s on sc<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>me li<span class=\"_ _0\"></span>abi<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x929 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x917 y2fae w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w40d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Return o<span class=\"_ _0\"></span>n ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s exclud<span class=\"_ _0\"></span>ing interes<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ec y3128 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ed y3127 w3a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w432 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls11 wsb\">T<span class=\"_ _5\"></span>ot<span class=\"_ _0\"></span>al actuarial gains/(losses<span class=\"_ _3\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x92a y2fb3 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x92b y2fb2 w433 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls1f ws1a gs41e\">German Scheme<span class=\"_ _3\"></span> disclosures<span class=\"_ _295\"> </span></div><div class=\"gs41f\"><table class=\"s w434 h13c\" id=\"_3aaceeea-52d9-4b50-b6e7-674269f9ae20\"><tr><td></td><td class=\"t m0 x383 h38 y334e ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y334f ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y334f ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h38 y3350 ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3350 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3350 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y316b w3f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Pres<span class=\"_ _0\"></span>ent value of fund<span class=\"_ _0\"></span>ed ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span></div></td><td class=\"c n x92c y316a wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x92d y316b w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.5<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3109 w435 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Relate<span class=\"_ _0\"></span>d defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>xat<span class=\"_ _0\"></span>ion as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x92e y310a w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x92f y3109 we9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb1 w436 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Ne<span class=\"_ _0\"></span>t lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y af<span class=\"_ _0\"></span>ter d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ed t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x930 y2fb1 w23e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>2<span class=\"_ _1\"> </span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x931 y2fb0 wce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>2.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w437 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Change in assu<span class=\"_ _0\"></span>mptio<span class=\"_ _0\"></span>ns and ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ce adjus<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s ar<span class=\"_ _0\"></span>ising on s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e\u2019s liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x932 y2fb3 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x933 y2fb2 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs420\">Cha<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>es in t<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sen<span class=\"_ _0\"></span>t valu<span class=\"_ _0\"></span>e of th<span class=\"_ _0\"></span>e fun<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d ob<span class=\"_ _0\"></span>lig<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div><div class=\"gs421\"><table class=\"s w438 h127\" id=\"_204a967e-79fe-42a2-8684-27e887bb9aab\"><tr><td></td><td class=\"t m0 x383 h38 y3351 ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y3352 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3352 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3353 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3353 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3160 w439 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns at be<span class=\"_ _0\"></span>ginning of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x934 y3161 wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x935 y3160 w49 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w43a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">Exchange gain on opening obligati<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y30df w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x82f y30de w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w403 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">Inter<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x936 y2fc8 w61 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x937 y2fc9 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w43b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">Actuarial gains<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y2faf w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e5 y2fae w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w406 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s pai<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x938 y2fb1 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x939 y2fb0 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w407 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">De<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit o<span class=\"_ _0\"></span>bli<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x93a y2fb3 wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x93b y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs422\">The G<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>n Sche<span class=\"_ _0\"></span>me had n<span class=\"_ _0\"></span>o sche<span class=\"_ _0\"></span>me as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 (\u00a3nil at 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs424\">The g<span class=\"_ _0\"></span>ross a<span class=\"_ _0\"></span>mount of a<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>arial gain<span class=\"_ _0\"></span>s and los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in the Conso<span class=\"_ _0\"></span>lidated s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement of co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive in<span class=\"_ _0\"></span>come in re<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of the </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs425\">sche<span class=\"_ _0\"></span>me was \u00a3nil (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: gain of \u00a30.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div><div class=\"gs337\"><table class=\"s w43c h13a\" id=\"_9fd6430c-dfc7-40e0-a9bf-ce13754efa75\"><tr><td></td><td class=\"t m0 x5fc h38 y3354 ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3355 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3355 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y3356 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y3356 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w43d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Ger<span class=\"_ _0\"></span>man Sch<span class=\"_ _0\"></span>eme at b<span class=\"_ _0\"></span>eginnin<span class=\"_ _0\"></span>g of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x93c y3163 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x93d y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w43e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Move<span class=\"_ _0\"></span>ment in yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x356 y3128 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x93e y3127 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w42b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Cum<span class=\"_ _0\"></span>ulat<span class=\"_ _0\"></span>ive am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x93f y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x211 y2fb2 w1e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs426\">Ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>rial g<span class=\"_ _0\"></span>ain<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ari<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>ng fr<span class=\"_ _0\"></span>om ch<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s in de<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>grap<span class=\"_ _0\"></span>hi<span class=\"_ _0\"></span>c and fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>al a<span class=\"_ _0\"></span>ssu<span class=\"_ _0\"></span>mpt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span></div><div class=\"gs427\"><table class=\"s w43f h13a\" id=\"_dc496585-a975-414c-b822-45610aca1eef\"><tr><td></td><td class=\"t m0 x5fc h38 y3357 ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3358 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3358 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y3348 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y3348 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w42f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Changes in financ<span class=\"_ _0\"></span>ial assum<span class=\"_ _0\"></span>ptions<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y2faf w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x940 y2fae wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w440 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ce gains on lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x941 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x942 y2fb0 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w441 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>ria<span class=\"_ _0\"></span>l gain<span class=\"_ _0\"></span>s on s<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>e liab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e6 y2fb3 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x400 y2fb2 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-570": {
   "value": "Defined cont<span class=\"_ _3\"></span>ribution<span class=\"_ _3\"></span> pension schemes<span class=\"_ _295\"> </span>Obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns for contri<span class=\"_ _0\"></span>butio<span class=\"_ _0\"></span>ns to def<span class=\"_ _0\"></span>ined cont<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>ion p<span class=\"_ _0\"></span>ension s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>es are re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s an ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>e in the inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent as inc<span class=\"_ _0\"></span>urred.<span class=\"_ _295\"> </span>Defined benefit pension schemes<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s asse<span class=\"_ _0\"></span>t and ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _0\"></span>n in resp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t of d<span class=\"_ _0\"></span>efine<span class=\"_ _0\"></span>d ben<span class=\"_ _0\"></span>efit p<span class=\"_ _0\"></span>ensio<span class=\"_ _0\"></span>n sche<span class=\"_ _0\"></span>mes re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in t<span class=\"_ _0\"></span>he bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et are the p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nt value of<span class=\"_ gs34\"> </span>the futu<span class=\"_ _0\"></span>re bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s that em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>es have ea<span class=\"_ _0\"></span>rne<span class=\"_ _0\"></span>d in return for t<span class=\"_ _0\"></span>heir s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ce in the cur<span class=\"_ _0\"></span>rent and pr<span class=\"_ _0\"></span>ior p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>ds, le<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>e fair value of p<span class=\"_ _0\"></span>lan ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he de<span class=\"_ _0\"></span>fined b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>on is cal<span class=\"_ _0\"></span>culated by i<span class=\"_ _0\"></span>ndep<span class=\"_ _0\"></span>end<span class=\"_ _0\"></span>ent ac<span class=\"_ _0\"></span>tuar<span class=\"_ _0\"></span>ies usin<span class=\"_ _0\"></span>g the pro<span class=\"_ _0\"></span>jec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d unit cred<span class=\"_ _0\"></span>it met<span class=\"_ _0\"></span>hod. T<span class=\"_ _0\"></span>he pre<span class=\"_ _0\"></span>sent va<span class=\"_ _0\"></span>lue of the de<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d bene<span class=\"_ _0\"></span>fit as<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>nd obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>n is dete<span class=\"_ _0\"></span>rmine<span class=\"_ _0\"></span>d by discou<span class=\"_ _0\"></span>nting the e<span class=\"_ _0\"></span>sti<span class=\"_ _0\"></span>mated futur<span class=\"_ _0\"></span>e cash o<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>flow<span class=\"_ _0\"></span>s using inter<span class=\"_ _0\"></span>est rate<span class=\"_ _0\"></span>s of high qualit<span class=\"_ _0\"></span>y cor<span class=\"_ _0\"></span>porate b<span class=\"_ _0\"></span>ond<span class=\"_ _0\"></span>s that are de<span class=\"_ _0\"></span>nomina<span class=\"_ _0\"></span>ted in the c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y in w<span class=\"_ _0\"></span>hich t<span class=\"_ _0\"></span>he ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ill be pai<span class=\"_ _0\"></span>d and have ter<span class=\"_ _0\"></span>ms to maturit<span class=\"_ _0\"></span>y approx<span class=\"_ _0\"></span>imating to th<span class=\"_ _0\"></span>e terms of t<span class=\"_ _0\"></span>he relate<span class=\"_ _0\"></span>d pens<span class=\"_ _0\"></span>ion liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>Whe<span class=\"_ _0\"></span>n the c<span class=\"_ _0\"></span>alculat<span class=\"_ _0\"></span>ion re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s in a ben<span class=\"_ _0\"></span>efit to th<span class=\"_ _0\"></span>e Group, the re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t is the pre<span class=\"_ _0\"></span>sent val<span class=\"_ _0\"></span>ue of eco<span class=\"_ _0\"></span>nomic b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s availab<span class=\"_ _0\"></span>le in the fo<span class=\"_ _0\"></span>rm of any future refu<span class=\"_ _0\"></span>nds from th<span class=\"_ _0\"></span>e plan or r<span class=\"_ _0\"></span>educ<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons in future co<span class=\"_ _0\"></span>ntribu<span class=\"_ _0\"></span>tions to t<span class=\"_ _0\"></span>he plan. I<span class=\"_ _0\"></span>n orde<span class=\"_ _0\"></span>r to calcu<span class=\"_ _0\"></span>late the pre<span class=\"_ _0\"></span>sent va<span class=\"_ _0\"></span>lue of eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s, cons<span class=\"_ _0\"></span>iderat<span class=\"_ _0\"></span>ion is g<span class=\"_ _0\"></span>iven to any minimu<span class=\"_ _0\"></span>m funding re<span class=\"_ _0\"></span>quirem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s that app<span class=\"_ _0\"></span>ly. An econo<span class=\"_ _0\"></span>mic be<span class=\"_ _0\"></span>nefi<span class=\"_ _0\"></span>t is availabl<span class=\"_ _0\"></span>e to the Gro<span class=\"_ _0\"></span>up if it is<span class=\"_ _0\"></span> realis<span class=\"_ _0\"></span>able d<span class=\"_ _0\"></span>uring th<span class=\"_ _0\"></span>e life of the pl<span class=\"_ _0\"></span>an or on s<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>tlem<span class=\"_ _0\"></span>ent of the p<span class=\"_ _0\"></span>lan liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s. W<span class=\"_ _0\"></span>hen th<span class=\"_ _0\"></span>e bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s of a plan a<span class=\"_ _0\"></span>re improve<span class=\"_ _0\"></span>d, the po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of the increas<span class=\"_ _0\"></span>ed b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>it relati<span class=\"_ _0\"></span>ng to pas<span class=\"_ _0\"></span>t ser<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ice by emp<span class=\"_ _0\"></span>loye<span class=\"_ _0\"></span>es is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss on a s<span class=\"_ _0\"></span>traig<span class=\"_ _0\"></span>ht line basi<span class=\"_ _0\"></span>s over the av<span class=\"_ _0\"></span>erage p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od until<span class=\"_ _0\"></span> the<span class=\"_ gs34\"> </span>b<span class=\"_ _0\"></span>enefi<span class=\"_ _0\"></span>ts b<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>me ves<span class=\"_ _0\"></span>ted. To the ex<span class=\"_ _0\"></span>tent that th<span class=\"_ _0\"></span>e ben<span class=\"_ _0\"></span>efit<span class=\"_ _0\"></span>s ves<span class=\"_ _0\"></span>t imme<span class=\"_ _0\"></span>diatel<span class=\"_ _0\"></span>y<span class=\"_ _3\"></span>, the ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nse is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in prof<span class=\"_ _0\"></span>it or lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>Ac<span class=\"_ _0\"></span>tuarial g<span class=\"_ _0\"></span>ains and lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es are imm<span class=\"_ _0\"></span>ediate<span class=\"_ _0\"></span>ly reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in full thro<span class=\"_ _0\"></span>ugh th<span class=\"_ _0\"></span>e Consolidate<span class=\"_ _0\"></span>d st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt of compre<span class=\"_ _0\"></span>hensi<span class=\"_ _0\"></span>ve income.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForEmployeeBenefitsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-545": {
   "value": "Principal ac<span class=\"_ _0\"></span>tuarial assump<span class=\"_ _0\"></span>tions<span class=\"_ _295\"> </span><table class=\"s w3ab h132\" id=\"_cf67d53d-ffd9-4c2b-863f-1743af13957d\"><tr><td class=\"c n x1c2 y32fc w383 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></div></td><td class=\"c n x877 y32fd w3ac h107\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 ls7 ws1\">20<span class=\"_ _0\"></span>24 \u2013 U<span class=\"_ _0\"></span>K Sc<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x878 y32fd w3ad h107\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 ls7 ws1\">2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4 \u2013 Ge<span class=\"_ _0\"></span>rm<span class=\"_ _0\"></span>an S<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n x3c6 y32fc w3ae hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">2023 \u2013 U<span class=\"_ _0\"></span>K Sc<span class=\"_ _0\"></span>hem<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x879 y32fc w3af hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">202<span class=\"_ _0\"></span>3 \u2013 Ger<span class=\"_ _0\"></span>man S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32fe w3b0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls19 ws4f\">Discount rate<span class=\"_ _295\"> </span></div></td><td class=\"c n x87a y32ff w3b1 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">5.05<span class=\"_ _3\"></span>%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87b y32ff w3b2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls156 ws165\">3<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>1%<span class=\"_ _295\"> </span></div></td><td class=\"c n x87c y32fe w3b3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">5.4<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x87d y32fe w3b4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">3.<span class=\"_ _0\"></span>75%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3300 w3b5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">RPI inflation<span class=\"_ _295\"> </span></div></td><td class=\"c n x87e y3301 w3b6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x87f y3301 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n x880 y3300 w3b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.55<span class=\"_ _5\"></span>%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x881 y3300 w3b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3302 w3ba hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">CPI i<span class=\"_ _3\"></span>nflation<span class=\"_ _295\"> </span></div></td><td class=\"c n x882 y3303 w3b6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x883 y3303 w3bb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n x528 y3302 w3b4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">2.9<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x884 y3302 w3bc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3192 w3bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls18 ws12\">Future pensi<span class=\"_ _0\"></span>on increas<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x885 y3304 w3be hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6a ws6a\">3<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>25%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x886 y3304 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n x887 y3192 w3bf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">3.4<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x888 y3192 w3c0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y3305 ff34 fs7 fc4 sc0 lsd9 wsd5\">Mortality<span class=\"_ _3\"></span> tables<span class=\"_ _3\"></span>:<span class=\"_ _22c\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _12d\"> </span> <span class=\"_ _cf\"> </span><span class=\"ff34\"> <span class=\"_ _12d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fba w3c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13 wsd\">\u2013 Male<span class=\"_ _295\"> </span></div></td><td class=\"c n x889 y2fb9 w3c2 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">92% of S3P<span class=\"_ _0\"></span>MA<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x88a y2fb9 w3c3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">100% of R<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>2018G<span class=\"_ _295\"> </span></div></td><td class=\"c n x88b y2fba w3c4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">92% of S3PM<span class=\"_ _0\"></span>A<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x88c y2fba w3c5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">10<span class=\"_ _0\"></span>0% of R<span class=\"_ _0\"></span>T<span class=\"_ _0\"></span>201<span class=\"_ _3\"></span>8G<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3193 w3c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Fema<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x88d y3306 w3c7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">9<span class=\"_ _0\"></span>5% of S3P<span class=\"_ _0\"></span>FA<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x88e y3306 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n x88f y3193 w3c8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">95<span class=\"_ _3\"></span>% of S3P<span class=\"_ _0\"></span>FA<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x82d y3193 w3c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y3307 ff34 fs7 fc4 sc0 ls1d ws18\">Mor<span class=\"_ _0\"></span>tality improvements:<span class=\"_ _22f\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _12d\"> </span> <span class=\"_ _cf\"> </span><span class=\"ff34\"> <span class=\"_ _12d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3308 w3ca hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Mo<span class=\"_ _0\"></span>del<span class=\"_ _295\"> </span></div></td><td class=\"c n x655 y3309 w3cb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls11 wsb\">C<span class=\"_ _0\"></span>MI2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x890 y3309 w3cc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">R<span class=\"_ _0\"></span>T<span class=\"_ _295\"> </span></div></td><td class=\"c n x891 y3309 w3cd hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">2<span class=\"_ _295\"> </span></div></td><td class=\"c n x892 y3309 w3ce hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">018<span class=\"_ _295\"> </span></div></td><td class=\"c n x893 y3309 w3cf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">G<span class=\"_ _295\"> </span></div></td><td class=\"c n x894 y3308 w3d0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">CM<span class=\"_ _0\"></span>I2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x895 y3308 w3d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">R<span class=\"_ _295\"> </span></div></td><td class=\"c n x896 y3308 w3d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">T<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>018<span class=\"_ _295\"> </span></div></td><td class=\"c n x897 y3308 w3d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">G<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y330a w3d4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Long<span class=\"_ _0\"></span>-ter<span class=\"_ _0\"></span>m rate of improv<span class=\"_ _0\"></span>ement<span class=\"_ _295\"> </span></div></td><td class=\"c n x898 y330b w3d5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6a ws6a\">1.<span class=\"_ _1\"></span>25%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x899 y330b w3d6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7c ws7a\">I<span class=\"_ _0\"></span>ndividual<span class=\"_ _295\"> </span></div></td><td class=\"c n x89a y330a w3d7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x89b y330a w3d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Individual<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y329e w3d9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">\u2013 Initial<span class=\"_ _3\"></span> addition<span class=\"_ _295\"> </span></div></td><td class=\"c n x89c y329f w3bf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6a ws6a\">0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td class=\"c n x89d y329f w3da hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7c ws7a\">Indivi<span class=\"_ _0\"></span>dual<span class=\"_ _295\"> </span></div></td><td class=\"c n x89e y329e w3db hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">0<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x89f y329e w3dc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Indiv<span class=\"_ _0\"></span>idual<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y330c ff34 fs7 fc4 sc0 ls7 ws1\">Life e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y from ag<span class=\"_ _0\"></span>e 62 of curre<span class=\"_ _0\"></span>nt </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x203 hb y330d ff34 fs7 fc4 sc0 ls1d ws18\">pensioners:<span class=\"_ _232\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _12d\"> </span> <span class=\"_ _cf\"> </span><span class=\"ff34\"> <span class=\"_ _12d\"> </span> </span></span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y330e w3dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Male<span class=\"_ _295\"> </span></div></td><td class=\"c n x8a0 y330e w3de hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">25.<span class=\"_ _0\"></span>3 y<span class=\"_ _0\"></span>rs <span class=\"_ _6\"></span><span class=\"ff34\">\u00b9<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8a1 y330e w3df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">23<span class=\"_ _0\"></span>.7 yr<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ff34\">\u00b9<span class=\"_ _295\"> </span></span></div></td><td class=\"c x8a3 y330e w3e0 h121\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">25.3 yr<span class=\"_ _0\"></span>s</div><div class=\"t m0 x8a2 hc y31e5 ff34 fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c x8a5 y330e w3e1 h121\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">23.5 y<span class=\"_ _0\"></span>rs</div><div class=\"t m0 x8a4 hc y31e5 ff34 fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y320e w3c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Fema<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x8a6 y320e w3e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">27<span class=\"_ _5\"></span>.6 yr<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ff34\">\u00b9<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8a7 y32d7 w3e3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c x8a9 y320e w3e4 h11e\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">2<span class=\"_ _3\"></span>7<span class=\"_ _5\"></span>.6 yrs</div><div class=\"t m0 x8a8 hc y31e5 ff34 fs8 fc4 sc0 ls7 ws1\">2<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"t m0 x8aa hb y330f ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c x1c2 y32d9 w3e5 h103\"><div class=\"t m0 x1c1 hb y309e ff34 fs7 fc4 sc0 ls7 ws1\">Life e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y from ag<span class=\"_ _0\"></span>e 62 of ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve and<span class=\"_ _295\"> </span></div><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">deferred members:<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fcb w3dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Male<span class=\"_ _295\"> </span></div></td><td class=\"c n x8a0 y2fcb w3e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">26<span class=\"_ _0\"></span>.5 y<span class=\"_ _0\"></span>rs <span class=\"_ _6\"></span><span class=\"ff34\">\u00b3<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8ab y2fcb w3df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">26.<span class=\"_ _0\"></span>0 yr<span class=\"_ _0\"></span>s <span class=\"_ _6\"></span><span class=\"ff34\">\u00b3<span class=\"_ _295\"> </span></span></div></td><td class=\"c x8a3 y2fcb w3e0 h100\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls24 ws20\">26<span class=\"_ _0\"></span>.5<span class=\"_ _0\"></span> yr<span class=\"_ _0\"></span>s</div><div class=\"t m0 x8a2 hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c x8a5 y2fcb w3e1 h100\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls24 ws20\">26.<span class=\"_ _0\"></span>0 y<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>s</div><div class=\"t m0 x8a4 hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3c6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Fema<span class=\"_ _0\"></span>le<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ac y2fb2 w3e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff32 fs7 fc4 sc0 ls7 ws1\">28<span class=\"_ _0\"></span>.9 y<span class=\"_ _0\"></span>rs <span class=\"_ _6\"></span><span class=\"ff34\">\u00b3<span class=\"_ _295\"> </span></span></div></td><td></td><td></td><td></td><td class=\"c n x8ad y2fb3 w3b7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c x8af y2fb2 w3e7 h100\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls15 wsf\">2<span class=\"_ _3\"></span>8.8 yrs</div><div class=\"t m0 x8ae hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"t m0 x8aa hb y3310 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></td></tr></table>1 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 62 in 2024.<span class=\"_ _295\"> </span>2 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 62 in 2023.<span class=\"_ _295\"> </span>3 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 45 in 2024.<span class=\"_ _295\"> </span>4 <span class=\"_ _53\"> </span>L<span class=\"_ _0\"></span>ife e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y fr<span class=\"_ _0\"></span>om ag<span class=\"_ _0\"></span>e 62 for m<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s ag<span class=\"_ _0\"></span>ed 45 in 2023.<span class=\"_ _295\"> </span>The av<span class=\"_ _0\"></span>erage du<span class=\"_ _0\"></span>ration of t<span class=\"_ _0\"></span>he be<span class=\"_ _0\"></span>nefit o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tion at t<span class=\"_ _0\"></span>he end of t<span class=\"_ _0\"></span>he rep<span class=\"_ _0\"></span>or<span class=\"_ _0\"></span>ting p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od is 1<span class=\"_ _3\"></span>5 years (<span class=\"_ _0\"></span>F<span class=\"_ _0\"></span>Y 2023: 1<span class=\"_ _5\"></span>5 ye<span class=\"_ _0\"></span>ars).<span class=\"_ _295\"> </span>Signif<span class=\"_ _0\"></span>icant a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tuarial as<span class=\"_ _0\"></span>sumpt<span class=\"_ _0\"></span>ions for th<span class=\"_ _0\"></span>e dete<span class=\"_ _0\"></span>rminati<span class=\"_ _0\"></span>on of the d<span class=\"_ _0\"></span>efin<span class=\"_ _0\"></span>ed be<span class=\"_ _0\"></span>nefit su<span class=\"_ _0\"></span>rplus are d<span class=\"_ _0\"></span>iscount rate a<span class=\"_ _0\"></span>nd inflati<span class=\"_ _0\"></span>on rate. Th<span class=\"_ _0\"></span>e sensi<span class=\"_ _0\"></span>tivi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y analy<span class=\"_ _0\"></span>sis be<span class=\"_ _0\"></span>low has b<span class=\"_ _0\"></span>een d<span class=\"_ _0\"></span>eter<span class=\"_ _0\"></span>mined b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on reas<span class=\"_ _0\"></span>onab<span class=\"_ _0\"></span>ly po<span class=\"_ _0\"></span>ssib<span class=\"_ _0\"></span>le chang<span class=\"_ _0\"></span>es in th<span class=\"_ _0\"></span>e assum<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s occurr<span class=\"_ _0\"></span>ing at the e<span class=\"_ _0\"></span>nd of the re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>iod assuming tha<span class=\"_ _3\"></span>t all o<span class=\"_ _3\"></span>ther assumptions ar<span class=\"_ _3\"></span>e held con<span class=\"_ _3\"></span>stant:<span class=\"_ _295\"> </span><table class=\"s w1ba h133\" id=\"_4010c618-4b77-468a-92c0-88b2da46f2ad\"><tr><td></td><td></td><td class=\"t m0 x7f7 h38 y3311 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me \u2013 re<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on in f<span class=\"_ _0\"></span>und </td></tr><tr><td></td><td></td><td class=\"t m0 x66c h38 y3312 ff34 fs17 fc4 sc0 ls7 ws1\">surp<span class=\"_ _0\"></span>lus a<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3313 ff32 fs17 fc4 sc0 lsdf ws4\">2024</td><td class=\"t m0 x8b0 h38 y3313 ff34 fs17 fc4 sc0 lse3 wsde\"> 2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3314 ff34 fs17 fc4 sc0 ls7 ws1\">Chang<span class=\"_ _0\"></span>e in as<span class=\"_ _0\"></span>sum<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h2b y3314 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y3314 ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y3315 w3e8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Redu<span class=\"_ _0\"></span>ce discount rate by 1<span class=\"_ _3\"></span>% p.a.<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b1 y3316 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b2 y3315 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fcb w3e9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Incre<span class=\"_ _0\"></span>ase infl<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>ns by 1<span class=\"_ _5\"></span>% p.a.<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b3 y2fcc w15 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">5.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b4 y2fcb w26f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">5.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3ea hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Incre<span class=\"_ _0\"></span>ase li<span class=\"_ _0\"></span>fe exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>anc<span class=\"_ _0\"></span>y by one y<span class=\"_ _0\"></span>ear<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b5 y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b6 y2fb2 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td></tr></table>Inter-relat<span class=\"_ _0\"></span>ionsh<span class=\"_ _0\"></span>ips be<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ween t<span class=\"_ _0\"></span>he assu<span class=\"_ _0\"></span>mptio<span class=\"_ _0\"></span>ns, es<span class=\"_ _0\"></span>pec<span class=\"_ _0\"></span>ially b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n discou<span class=\"_ _0\"></span>nt rate and ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted inflati<span class=\"_ _0\"></span>on rates<span class=\"_ _0\"></span>, are ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to ex<span class=\"_ _0\"></span>ist in prac<span class=\"_ _0\"></span>tice. T<span class=\"_ _0\"></span>he ab<span class=\"_ _0\"></span>ove analy<span class=\"_ _0\"></span>sis d<span class=\"_ _0\"></span>oes n<span class=\"_ _0\"></span>ot take the ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of thes<span class=\"_ _0\"></span>e inter-relat<span class=\"_ _0\"></span>ionship<span class=\"_ _0\"></span>s into account.<span class=\"_ _295\"> </span>Amounts recognised in<span class=\"_ _3\"></span> the balance<span class=\"_ _3\"></span> sheet<span class=\"_ _295\"> </span><table class=\"s w3eb h134\" id=\"_0968fa28-83fb-4380-b14d-4ae01db8b5ef\"><tr><td></td><td class=\"t m0 x4b0 h2b y3317 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3317 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h38 y3318 ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3318 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y3318 ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b hb y3319 ff34 fs7 fc4 sc0 ls1d ws18\">Retirement benefit assets<span class=\"_ _237\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _215\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3168 w3ec hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>cheme<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b7 y3169 w97 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b8 y3168 wfc hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 lsaf wsa9\">9<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w3ed hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>otal r<span class=\"_ _3\"></span>etirement benefit assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x8b9 y316a w97 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ba y316b w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y331a ff34 fs7 fc4 sc0 ls1d ws18\">Retirement benefit liabi<span class=\"_ _3\"></span>lities<span class=\"_ _1b6\"> </span><span class=\"ff32 ls7 ws1\"> <span class=\"_ _7b\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3127 w3ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">German Scheme<span class=\"_ _295\"> </span></div></td><td class=\"c n x8bb y3128 we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8bc y3127 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w3ef hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">T<span class=\"_ _3\"></span>otal r<span class=\"_ _3\"></span>etirement benefit liabi<span class=\"_ _3\"></span>lities<span class=\"_ _295\"> </span></div></td><td class=\"c n x8bd y2fb3 wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8be y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.5)<span class=\"_ _295\"> </span></div></td></tr></table>UK Scheme/<span class=\"_ _3\"></span>Combin<span class=\"_ _3\"></span>ed Scheme d<span class=\"_ _3\"></span>isclosures<span class=\"_ _295\"> </span><table class=\"s w3f0 h135\" id=\"_4d7208a8-fd76-467f-bc72-54d88aaf755e\"><tr><td></td><td></td><td class=\"c n x8bf y331b w3f1 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x8c0 y331b w3f2 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls9e ws7\">Combined Schemes<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x8c1 h2b y331c ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x6e5 h38 y331c ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x8c2 h38 y331c ff34 fs17 fc4 sc0 lse3 wsde\">2022<span class=\"_ _295\"> </span></td><td class=\"t m0 x4b0 h38 y331c ff34 fs17 fc4 sc0 ls13e ws14c\">20<span class=\"_ _0\"></span>21<span class=\"_ _295\"> </span></td><td class=\"t m0 x845 h38 y331c ff34 fs17 fc4 sc0 lse3 wsde\">2020<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x84b h2b y331d ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x7ad h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x389 h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x229 h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y331d ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y32bc w3f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Pres<span class=\"_ _0\"></span>ent value of fund<span class=\"_ _0\"></span>ed ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c3 y32bd w14e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c4 y32bc w159 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c5 y32bc wc2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">(4<span class=\"_ _0\"></span>9.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td><td class=\"c n x482 y32bc w3f4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c6 y32bc w3f5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7e wsfc\">(8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y331e w3f6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Fair value of sch<span class=\"_ _0\"></span>eme\u2019s<span class=\"_ _0\"></span>/sc<span class=\"_ _0\"></span>heme<span class=\"_ _0\"></span>s\u2019 ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c7 y331f w3f7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c8 y331e w79 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">55<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8c9 y331e w349 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ca y331e w64 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">95.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x850 y331e w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">95.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y312b w3f8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Net a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et befo<span class=\"_ _0\"></span>re defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>xat<span class=\"_ _0\"></span>ion<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cb y312c w337 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cc y312b w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">9.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cd y312b w17a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ce y312b w7d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x601 y312b w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w3f9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Relate<span class=\"_ _0\"></span>d defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>xat<span class=\"_ _0\"></span>ion lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n x8cf y30df w71 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">(2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d0 y30de w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d1 y30de w16c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d2 y30de w3fa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">(<span class=\"_ _0\"></span>3.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d3 y30de w3fb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3320 w3fc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Ne<span class=\"_ _0\"></span>t as<span class=\"_ _0\"></span>set a<span class=\"_ _0\"></span>ft<span class=\"_ _0\"></span>er d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rre<span class=\"_ _0\"></span>d t<span class=\"_ _0\"></span>axat<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d4 y3320 w3fd hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">8.0<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d5 y32c1 w6d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d6 y32c1 w3fe hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _0\"></span>.<span class=\"_ _b0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d7 y32c1 w7a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">10.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x7df y32c1 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y3321 ff34 fs7 fc4 sc0 ls1d ws18\">Ch<span class=\"_ _3\"></span>ange in assump<span class=\"_ _3\"></span>tions and experience adjustments <span class=\"ls7 ws1\"> </span></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32db w3ff hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">arising o<span class=\"_ _0\"></span>n sche<span class=\"_ _0\"></span>me\u2019s<span class=\"_ _0\"></span>/sch<span class=\"_ _0\"></span>emes<span class=\"_ _0\"></span>\u2019 liabilit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d8 y32dc w18c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8d9 y32db w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8da y32db w48 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">3<span class=\"_ _0\"></span>0.8<span class=\"_ _295\"> </span></div></td><td class=\"c n x8db y32db w70 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls26 ws22\">(0.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8dc y32db wc0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w400 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Exp<span class=\"_ _0\"></span>erience adjustments arising<span class=\"_ _3\"></span> on scheme\u2019<span class=\"_ _3\"></span>s/s<span class=\"_ _0\"></span>chemes\u2019 assets<span class=\"_ _295\"> </span></div></td><td class=\"c n x8dd y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8de y2fb2 w16f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x22e y2fb2 w2a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(<span class=\"_ _1\"></span>31.<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8df y2fb2 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e0 y2fb2 wc8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">(0.8)<span class=\"_ _295\"> </span></div></td></tr></table>Cha<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>es in t<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sen<span class=\"_ _0\"></span>t valu<span class=\"_ _0\"></span>e of th<span class=\"_ _0\"></span>e fun<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d ob<span class=\"_ _0\"></span>lig<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span><table class=\"s w3eb h136\" id=\"_bb4c3ca3-c35d-4e80-9529-98f63aee8272\"><tr><td></td><td class=\"t m0 x7b5 h38 y3322 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y3323 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3323 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3324 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3324 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y30de w401 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Defi<span class=\"_ _0\"></span>ned b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit ob<span class=\"_ _0\"></span>ligati<span class=\"_ _0\"></span>on at be<span class=\"_ _0\"></span>ginning of ye<span class=\"_ _0\"></span>ar<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e1 y30df w402 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">(45.<span class=\"_ _3\"></span>7)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e2 y30de wda hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">(49.2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w403 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">Inter<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e3 y2fc8 w404 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls39 ws35\">(2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x21e y2fc9 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w405 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">Actuarial (lo<span class=\"_ _0\"></span>sses)<span class=\"_ _0\"></span>/gains<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e4 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e5 y2fae w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w406 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s pai<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x7eb y3128 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x68d y3127 w2b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w407 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">De<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit o<span class=\"_ _0\"></span>bli<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e6 y2fb3 w408 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>7.<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e7 y2fb2 wd3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(4<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr></table>Cha<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>es in t<span class=\"_ _0\"></span>he fai<span class=\"_ _0\"></span>r valu<span class=\"_ _0\"></span>e of th<span class=\"_ _0\"></span>e sc<span class=\"_ _0\"></span>hem<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span><table class=\"s w409 h137\" id=\"_508733dc-aca1-4674-81b0-222e9c1eee37\"><tr><td></td><td class=\"t m0 x7b5 h38 y3325 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y3326 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3326 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3327 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3327 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y315e w40a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Fair value of sch<span class=\"_ _0\"></span>eme a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>t begi<span class=\"_ _0\"></span>nning of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e8 y315f w40b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1a ws15\">55<span class=\"_ _0\"></span>.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8e9 y315e w37c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">6<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3160 w40c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st inco<span class=\"_ _0\"></span>me on as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ea y3161 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">2.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8eb y3160 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w40d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Return o<span class=\"_ _0\"></span>n ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s exclud<span class=\"_ _0\"></span>ing interes<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ec y30df w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ed y30de w3a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w40e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">C<span class=\"_ _3\"></span>ontributions by<span class=\"_ _3\"></span> employer<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ee y2fc8 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x881 y2fc9 w220 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w40f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls10 wsa\">Benefits paid<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ef y3163 w48 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f0 y3162 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w410 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Administration<span class=\"_ _3\"></span> expenses<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f1 y3128 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f2 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w411 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Fair valu<span class=\"_ _0\"></span>e of s<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f3 y2fb3 w412 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58<span class=\"_ _0\"></span>.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f4 y2fb2 w413 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">55.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr></table>Maj<span class=\"_ _0\"></span>or c<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>go<span class=\"_ _0\"></span>rie<span class=\"_ _0\"></span>s of UK s<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span><table class=\"s w414 h138\" id=\"_0b592ee8-3cf3-40d8-a0e8-cf8c48279b56\"><tr><td></td><td></td><td class=\"c n x8f5 y3328 w415 h113\"><div class=\"t m0 x1c1 h38 y3148 ff32 fs17 fc4 sc0 ls9f ws97\">UK Scheme<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n x8f6 y3329 w416 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">UK Sch<span class=\"_ _0\"></span>eme<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x8f7 h2b y332a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x7f0 h2b y332b ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d4 h2b y332c ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x200 h38 y332d ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1fe h38 y332e ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y332f ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x724 h2b y3330 ff32 fs17 fc4 sc0 ls7 ws1\">Qu<span class=\"_ _0\"></span>ote<span class=\"_ _0\"></span>d </td><td class=\"t m0 x8f8 h2b y3331 ff32 fs17 fc4 sc0 ls11b ws11e\">Unquoted </td><td class=\"t m0 x2d4 h2b y3332 ff32 fs17 fc4 sc0 ls16e ws181\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td><td class=\"t m0 x8f9 h38 y3333 ff34 fs17 fc4 sc0 ls7 ws1\">Quo<span class=\"_ _0\"></span>ted </td><td class=\"t m0 x69f h38 y3334 ff34 fs17 fc4 sc0 ls7 ws1\">Unq<span class=\"_ _0\"></span>uote<span class=\"_ _0\"></span>d </td><td class=\"t m0 x8aa h38 y3335 ff34 fs17 fc4 sc0 lse ws8\">To<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y3336 ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er </td><td class=\"t m0 x464 h2b y3337 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x465 h2b y3338 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x2d7 h38 y3339 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _82\"> </span><span class=\"ff34 ls7 ws1\"> </span></td><td class=\"t m0 x466 h38 y333a ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x201 h38 y333b ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y333c ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c x1c2 y324a w417 h120\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Liability-<span class=\"_ _0\"></span>driven investments</div><div class=\"t m0 x8fa hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"c n x45a y324b w418 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">26.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fb y324b w82 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fc y324b w419 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">26.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fd y324a w2b hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">4<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x8fe y324a w82 hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ff y324a w2b hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">4<span class=\"_ _0\"></span>0.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w41a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Debt instruments<span class=\"_ _295\"> </span></div></td><td class=\"c n x900 y3163 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n x901 y3163 w41b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">13<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x902 y3163 w41c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">31.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x903 y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x904 y3162 w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">12<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x905 y3162 w8e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w41d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">Cash<span class=\"_ _295\"> </span></div></td><td class=\"c n x906 y3128 w41e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x907 y3128 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x908 y3128 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x909 y3127 w183 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x90a y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x90b y3127 w111 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w411 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Fair valu<span class=\"_ _0\"></span>e of s<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x90c y2fb3 w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">45.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x90d y2fb3 w41f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x90e y2fb3 w420 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x90f y2fb2 w3d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">42.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x910 y2fb2 w421 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">12.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x911 y2fb2 w270 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">55.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr></table>1 <span class=\"_ _53\"> </span> <span class=\"_ _6\"></span>Lia<span class=\"_ _0\"></span>bilit<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>dri<span class=\"_ _0\"></span>ven in<span class=\"_ _0\"></span>ves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>s are a po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>foli<span class=\"_ _0\"></span>o of as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>at are lin<span class=\"_ _0\"></span>ked to the d<span class=\"_ _0\"></span>riv<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>s of mov<span class=\"_ _0\"></span>eme<span class=\"_ _0\"></span>nts i<span class=\"_ _0\"></span>n pen<span class=\"_ _0\"></span>sio<span class=\"_ _0\"></span>n liabi<span class=\"_ _0\"></span>liti<span class=\"_ _0\"></span>es su<span class=\"_ _0\"></span>ch as inf<span class=\"_ _0\"></span>lati<span class=\"_ _0\"></span>on an<span class=\"_ _0\"></span>d intere<span class=\"_ _0\"></span>st ra<span class=\"_ _0\"></span>tes<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>ese a<span class=\"_ _0\"></span>re as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s d<span class=\"_ _0\"></span>esi<span class=\"_ _0\"></span>gne<span class=\"_ _0\"></span>d to de<span class=\"_ _0\"></span>live<span class=\"_ _0\"></span>r gea<span class=\"_ _0\"></span>red m<span class=\"_ _0\"></span>ovem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s in th<span class=\"_ _0\"></span>e und<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>ying l<span class=\"_ _0\"></span>iabi<span class=\"_ _0\"></span>liti<span class=\"_ _0\"></span>es as t<span class=\"_ _0\"></span>hey re<span class=\"_ _0\"></span>fle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t chan<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s to infla<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n and inte<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>t rate<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>Quote<span class=\"_ _0\"></span>d ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s are tho<span class=\"_ _0\"></span>se w<span class=\"_ _0\"></span>ith a quote<span class=\"_ _0\"></span>d price i<span class=\"_ _0\"></span>n an ac<span class=\"_ _0\"></span>tive m<span class=\"_ _0\"></span>arket. Th<span class=\"_ _0\"></span>e Liab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>d<span class=\"_ _0\"></span>riven inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as qu<span class=\"_ _0\"></span>oted be<span class=\"_ _0\"></span>cau<span class=\"_ _0\"></span>se all th<span class=\"_ _0\"></span>e Fund\u2019s inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s w<span class=\"_ _0\"></span>ithin this co<span class=\"_ _0\"></span>mpo<span class=\"_ _0\"></span>nent are he<span class=\"_ _0\"></span>ld via p<span class=\"_ _0\"></span>oo<span class=\"_ _0\"></span>led fun<span class=\"_ _0\"></span>ds wit<span class=\"_ _0\"></span>h public<span class=\"_ _0\"></span>ly availab<span class=\"_ _0\"></span>le dail<span class=\"_ _0\"></span>y price<span class=\"_ _0\"></span>s. Un<span class=\"_ _0\"></span>quoted a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re thos<span class=\"_ _0\"></span>e whi<span class=\"_ _0\"></span>ch do not have a dail<span class=\"_ _0\"></span>y market pri<span class=\"_ _0\"></span>ce and<span class=\"_ gs34\"> </span>are<span class=\"_ gs34\"> </span>valu<span class=\"_ _0\"></span>ed by inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt manag<span class=\"_ _0\"></span>ers<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup do<span class=\"_ _0\"></span>es n<span class=\"_ _0\"></span>ot hold a<span class=\"_ _0\"></span>ny of its o<span class=\"_ _0\"></span>wn trans<span class=\"_ _0\"></span>ferabl<span class=\"_ _0\"></span>e financ<span class=\"_ _0\"></span>ial inst<span class=\"_ _0\"></span>rume<span class=\"_ _0\"></span>nts as p<span class=\"_ _0\"></span>lan as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and t<span class=\"_ _0\"></span>he plan a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts d<span class=\"_ _0\"></span>o not cont<span class=\"_ _0\"></span>ain any pro<span class=\"_ _0\"></span>per<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ies that are o<span class=\"_ _0\"></span>ccupie<span class=\"_ _0\"></span>d by the Gro<span class=\"_ _0\"></span>up.<span class=\"_ _295\"> </span>Am<span class=\"_ _0\"></span>ount<span class=\"_ _0\"></span>s r<span class=\"_ _0\"></span>eco<span class=\"_ _0\"></span>gni<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d in t<span class=\"_ _0\"></span>he in<span class=\"_ _0\"></span>com<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt<span class=\"_ _295\"> </span><table class=\"s w422 h139\" id=\"_2081eb36-74e8-4319-836a-23c3c20c4c1d\"><tr><td></td><td></td><td class=\"t m0 x826 h38 y333d ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 x1fe h2b y333e ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y333e ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h38 y333f ff34 fs17 fc4 sc0 ls7 ws1\">Not<span class=\"_ _0\"></span>e </td><td class=\"t m0 x201 h2b y333f ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y333f ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y329e w423 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Interes<span class=\"_ _0\"></span>t on liab<span class=\"_ _0\"></span>ilities<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x912 y329f w71 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls39 ws35\">(2<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x913 y329e wc0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3340 w40c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st inco<span class=\"_ _0\"></span>me on as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x914 y3341 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">2.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x915 y3340 w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3342 w424 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x916 y3342 w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x917 y3343 w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3344 w425 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Intere<span class=\"_ _0\"></span>st on lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es \u2013 Ge<span class=\"_ _0\"></span>rman S<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e (se<span class=\"_ _0\"></span>e bel<span class=\"_ _0\"></span>ow)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x918 y3345 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x919 y3344 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y310a w426 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me i<span class=\"_ _0\"></span>ncl<span class=\"_ _0\"></span>ud<span class=\"_ _0\"></span>ed in \u2018<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>af<span class=\"_ _0\"></span>f cos<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>\u2019<span class=\"_ _295\"> </span></div></td><td class=\"c n x91a y3109 w11 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">5<span class=\"_ _295\"> </span></div></td><td class=\"c n x91b y310a w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x209 y3109 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w410 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Administration<span class=\"_ _3\"></span> expenses<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x8f1 y3128 w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x8f2 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w427 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal i<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>lud<span class=\"_ _0\"></span>ed i<span class=\"_ _0\"></span>n th<span class=\"_ _0\"></span>e inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>en<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x91c y2fb3 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n x91d y2fb2 wfc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr></table>The tot<span class=\"_ _0\"></span>al am<span class=\"_ _0\"></span>ount includ<span class=\"_ _0\"></span>ed in th<span class=\"_ _0\"></span>e incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>atement is i<span class=\"_ _0\"></span>nclude<span class=\"_ _0\"></span>d wit<span class=\"_ _0\"></span>hin sal<span class=\"_ _0\"></span>es, ma<span class=\"_ _0\"></span>rketing and a<span class=\"_ _0\"></span>dminis<span class=\"_ _0\"></span>trativ<span class=\"_ _0\"></span>e exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>es.<span class=\"_ _295\"> </span>Gr<span class=\"_ _0\"></span>oss a<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s of ac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>uari<span class=\"_ _0\"></span>al ga<span class=\"_ _0\"></span>in<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>cog<span class=\"_ _0\"></span>nis<span class=\"_ _0\"></span>ed i<span class=\"_ _0\"></span>n the C<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>lid<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d st<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt of co<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>hen<span class=\"_ _0\"></span>sive i<span class=\"_ _0\"></span>nco<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span><table class=\"s w428 h13a\" id=\"_3f4f5b02-06f4-4e21-95f8-33775093bfc2\"><tr><td></td><td class=\"t m0 x826 h38 y3346 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3347 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3347 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y3348 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y3348 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w429 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>cheme a<span class=\"_ _0\"></span>t beg<span class=\"_ _0\"></span>inning of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x91e y2faf we6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls27 ws23\">(3<span class=\"_ _0\"></span>.9)<span class=\"_ _295\"> </span></div></td><td class=\"c n x91f y2fae w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w42a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Gain<span class=\"_ _0\"></span>/(<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>s) in year<span class=\"_ _295\"> </span></div></td><td class=\"c n x920 y2fb1 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x921 y2fb0 w3b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _b0\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w42b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Cum<span class=\"_ _0\"></span>ulat<span class=\"_ _0\"></span>ive am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x922 y2fb3 w1a9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls20 ws49\">(3.6)<span class=\"_ _295\"> </span></div></td><td class=\"c n x923 y2fb2 wba hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">(<span class=\"_ _0\"></span>3.9)<span class=\"_ _295\"> </span></div></td></tr></table>Up to and in<span class=\"_ _0\"></span>cluding th<span class=\"_ _0\"></span>e year end<span class=\"_ _0\"></span>ing 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er 2020 the cumula<span class=\"_ _0\"></span>tive am<span class=\"_ _0\"></span>ount of ac<span class=\"_ _0\"></span>tuar<span class=\"_ _0\"></span>ial gains an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>ses o<span class=\"_ _0\"></span>n the U<span class=\"_ _0\"></span>K and Ge<span class=\"_ _0\"></span>rman sche<span class=\"_ _0\"></span>mes wa<span class=\"_ _0\"></span>s pres<span class=\"_ _0\"></span>ented on a co<span class=\"_ _0\"></span>mbine<span class=\"_ _0\"></span>d basis a<span class=\"_ _0\"></span>nd totall<span class=\"_ _0\"></span>ed a lo<span class=\"_ _0\"></span>ss of \u00a31<span class=\"_ _3\"></span>6.3m. Obt<span class=\"_ _0\"></span>aining a his<span class=\"_ _0\"></span>toric<span class=\"_ _0\"></span>al sp<span class=\"_ _0\"></span>lit of this ba<span class=\"_ _0\"></span>lance b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n thes<span class=\"_ _0\"></span>e sche<span class=\"_ _0\"></span>mes wa<span class=\"_ _0\"></span>s not prac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cal an<span class=\"_ _0\"></span>d there<span class=\"_ _0\"></span>fore, from 1 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 2021<span class=\"_ _5\"></span>, follo<span class=\"_ _0\"></span>wing th<span class=\"_ _0\"></span>e pres<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>ion of th<span class=\"_ _0\"></span>ese s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>es gro<span class=\"_ _0\"></span>ss, t<span class=\"_ _0\"></span>he indi<span class=\"_ _0\"></span>vidua<span class=\"_ _0\"></span>l cumulati<span class=\"_ _0\"></span>ve ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s were re<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ted fro<span class=\"_ _0\"></span>m \u00a3nil. The cum<span class=\"_ _0\"></span>ulative a<span class=\"_ _0\"></span>ggre<span class=\"_ _0\"></span>gate amo<span class=\"_ _0\"></span>unt of ac<span class=\"_ _0\"></span>tuarial g<span class=\"_ _0\"></span>ains and l<span class=\"_ _0\"></span>oss<span class=\"_ _0\"></span>es on t<span class=\"_ _0\"></span>he UK an<span class=\"_ _0\"></span>d Germ<span class=\"_ _0\"></span>an sche<span class=\"_ _0\"></span>mes at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2024 was a loss of \u00a3<span class=\"_ _0\"></span>20.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m (30 Sep<span class=\"_ _0\"></span>tembe<span class=\"_ _0\"></span>r 2023: loss of \u00a320.4<span class=\"_ _0\"></span>m).<span class=\"_ _295\"> </span>Ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>rial g<span class=\"_ _0\"></span>ain<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ari<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>ng fr<span class=\"_ _0\"></span>om ch<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s in de<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>grap<span class=\"_ _0\"></span>hi<span class=\"_ _0\"></span>c and fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>al a<span class=\"_ _0\"></span>ssu<span class=\"_ _0\"></span>mpt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span><table class=\"s w42c h13b\" id=\"_a7254f26-5edf-4ce6-a618-5038e0308df4\"><tr><td></td><td class=\"t m0 x7b5 h38 y3349 ff34 fs17 fc4 sc0 ls7 ws1\">UK S<span class=\"_ _0\"></span>che<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y334a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y334a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y334b ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y334b ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y334c w42d hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 ls1d ws18\">Ch<span class=\"_ _3\"></span>anges in demographic assu<span class=\"_ _3\"></span>mptions<span class=\"_ _295\"> </span></div></td><td class=\"c n x924 y334d w42e hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x925 y334c w183 hfa\"><div class=\"t m0 x1c1 hb y2f80 ff34 fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc7 w42f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Changes in financ<span class=\"_ _0\"></span>ial assum<span class=\"_ _0\"></span>ptions<span class=\"_ _295\"> </span></div></td><td class=\"c n x926 y2fc6 w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x350 y2fc7 w219 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w430 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ce los<span class=\"_ _0\"></span>ses o<span class=\"_ _0\"></span>n liabili<span class=\"_ _0\"></span>ties<span class=\"_ _295\"> </span></div></td><td class=\"c n x927 y316a w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x928 y316b w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2faf w431 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>ria<span class=\"_ _0\"></span>l (lo<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>es)/gain<span class=\"_ _0\"></span>s on sc<span class=\"_ _0\"></span>he<span class=\"_ _0\"></span>me li<span class=\"_ _0\"></span>abi<span class=\"_ _0\"></span>lit<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n x929 y2faf w31 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td><td class=\"c n x917 y2fae w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w40d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Return o<span class=\"_ _0\"></span>n ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s exclud<span class=\"_ _0\"></span>ing interes<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ec y3128 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x8ed y3127 w3a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w432 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls11 wsb\">T<span class=\"_ _5\"></span>ot<span class=\"_ _0\"></span>al actuarial gains/(losses<span class=\"_ _3\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x92a y2fb3 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x92b y2fb2 w433 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr></table>German Scheme<span class=\"_ _3\"></span> disclosures<span class=\"_ _295\"> </span><table class=\"s w434 h13c\" id=\"_3aaceeea-52d9-4b50-b6e7-674269f9ae20\"><tr><td></td><td class=\"t m0 x383 h38 y334e ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y334f ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y334f ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x22b h38 y3350 ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x229 h2b y3350 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3350 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y316b w3f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Pres<span class=\"_ _0\"></span>ent value of fund<span class=\"_ _0\"></span>ed ob<span class=\"_ _0\"></span>ligatio<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span></div></td><td class=\"c n x92c y316a wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x92d y316b w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.5<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3109 w435 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Relate<span class=\"_ _0\"></span>d defer<span class=\"_ _0\"></span>red ta<span class=\"_ _0\"></span>xat<span class=\"_ _0\"></span>ion as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x92e y310a w5e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x92f y3109 we9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb1 w436 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Ne<span class=\"_ _0\"></span>t lia<span class=\"_ _0\"></span>bili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y af<span class=\"_ _0\"></span>ter d<span class=\"_ _0\"></span>efe<span class=\"_ _0\"></span>rr<span class=\"_ _0\"></span>ed t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span></div></td><td class=\"c n x930 y2fb1 w23e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _0\"></span>2<span class=\"_ _1\"> </span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x931 y2fb0 wce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>2.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w437 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Change in assu<span class=\"_ _0\"></span>mptio<span class=\"_ _0\"></span>ns and ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ce adjus<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s ar<span class=\"_ _0\"></span>ising on s<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e\u2019s liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x932 y2fb3 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x933 y2fb2 w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr></table>Cha<span class=\"_ _0\"></span>ng<span class=\"_ _0\"></span>es in t<span class=\"_ _0\"></span>he p<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>sen<span class=\"_ _0\"></span>t valu<span class=\"_ _0\"></span>e of th<span class=\"_ _0\"></span>e fun<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d ob<span class=\"_ _0\"></span>lig<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on<span class=\"_ _295\"> </span><table class=\"s w438 h127\" id=\"_204a967e-79fe-42a2-8684-27e887bb9aab\"><tr><td></td><td class=\"t m0 x383 h38 y3351 ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x4b0 h2b y3352 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y3352 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y3353 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y3353 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3160 w439 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Obli<span class=\"_ _0\"></span>gatio<span class=\"_ _0\"></span>ns at be<span class=\"_ _0\"></span>ginning of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x934 y3161 wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x935 y3160 w49 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y30de w43a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">Exchange gain on opening obligati<span class=\"_ _0\"></span>ons<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y30df w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x82f y30de w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w403 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">Inter<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>t cos<span class=\"_ _0\"></span>t<span class=\"_ _295\"> </span></div></td><td class=\"c n x936 y2fc8 w61 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td><td class=\"c n x937 y2fc9 w5b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w43b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">Actuarial gains<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y2faf w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e5 y2fae w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w406 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Bene<span class=\"_ _0\"></span>fit<span class=\"_ _0\"></span>s pai<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></div></td><td class=\"c n x938 y2fb1 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x939 y2fb0 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w407 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">De<span class=\"_ _0\"></span>fine<span class=\"_ _0\"></span>d b<span class=\"_ _0\"></span>ene<span class=\"_ _0\"></span>fit o<span class=\"_ _0\"></span>bli<span class=\"_ _0\"></span>ga<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x93a y2fb3 wbf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1d ws18\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td><td class=\"c n x93b y2fb2 w115 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(2.<span class=\"_ _0\"></span>5)<span class=\"_ _295\"> </span></div></td></tr></table>The G<span class=\"_ _0\"></span>erma<span class=\"_ _0\"></span>n Sche<span class=\"_ _0\"></span>me had n<span class=\"_ _0\"></span>o sche<span class=\"_ _0\"></span>me as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 (\u00a3nil at 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>The g<span class=\"_ _0\"></span>ross a<span class=\"_ _0\"></span>mount of a<span class=\"_ _0\"></span>ctu<span class=\"_ _0\"></span>arial gain<span class=\"_ _0\"></span>s and los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in the Conso<span class=\"_ _0\"></span>lidated s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement of co<span class=\"_ _0\"></span>mpreh<span class=\"_ _0\"></span>ensive in<span class=\"_ _0\"></span>come in re<span class=\"_ _0\"></span>spe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t of the sche<span class=\"_ _0\"></span>me was \u00a3nil (F<span class=\"_ _1\"></span>Y 20<span class=\"_ _3\"></span>23: gain of \u00a30.<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>m)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span><table class=\"s w43c h13a\" id=\"_9fd6430c-dfc7-40e0-a9bf-ce13754efa75\"><tr><td></td><td class=\"t m0 x5fc h38 y3354 ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3355 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3355 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y3356 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y3356 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w43d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Ger<span class=\"_ _0\"></span>man Sch<span class=\"_ _0\"></span>eme at b<span class=\"_ _0\"></span>eginnin<span class=\"_ _0\"></span>g of year<span class=\"_ _295\"> </span></div></td><td class=\"c n x93c y3163 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x93d y3162 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w43e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Move<span class=\"_ _0\"></span>ment in yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x356 y3128 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x93e y3127 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w42b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">Cum<span class=\"_ _0\"></span>ulat<span class=\"_ _0\"></span>ive am<span class=\"_ _0\"></span>oun<span class=\"_ _0\"></span>t at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n x93f y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x211 y2fb2 w1e2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.7<span class=\"_ _295\"> </span></div></td></tr></table>Ac<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>rial g<span class=\"_ _0\"></span>ain<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s ari<span class=\"_ _0\"></span>si<span class=\"_ _0\"></span>ng fr<span class=\"_ _0\"></span>om ch<span class=\"_ _0\"></span>an<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>s in de<span class=\"_ _0\"></span>mo<span class=\"_ _0\"></span>grap<span class=\"_ _0\"></span>hi<span class=\"_ _0\"></span>c and fi<span class=\"_ _0\"></span>na<span class=\"_ _0\"></span>nci<span class=\"_ _0\"></span>al a<span class=\"_ _0\"></span>ssu<span class=\"_ _0\"></span>mpt<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span><table class=\"s w43f h13a\" id=\"_dc496585-a975-414c-b822-45610aca1eef\"><tr><td></td><td class=\"t m0 x5fc h38 y3357 ff34 fs17 fc4 sc0 ls40 ws3c\">German Scheme<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y3358 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3358 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y3348 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y3348 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w42f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Changes in financ<span class=\"_ _0\"></span>ial assum<span class=\"_ _0\"></span>ptions<span class=\"_ _295\"> </span></div></td><td class=\"c n x243 y2faf w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x940 y2fae wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w440 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rien<span class=\"_ _0\"></span>ce gains on lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n x941 y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x942 y2fb0 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w441 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal a<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tua<span class=\"_ _0\"></span>ria<span class=\"_ _0\"></span>l gain<span class=\"_ _0\"></span>s on s<span class=\"_ _0\"></span>ch<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>e liab<span class=\"_ _0\"></span>ili<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x5e6 y2fb3 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x400 y2fb2 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSensitivityAnalysisForActuarialAssumptionsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-524": {
   "value": "18. Trade an<span class=\"_ _0\"></span>d ot<span class=\"_ _0\"></span>her p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rade payab<span class=\"_ _0\"></span>les are o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tions to p<span class=\"_ _0\"></span>ay for go<span class=\"_ _0\"></span>ods acq<span class=\"_ _0\"></span>uired in th<span class=\"_ _0\"></span>e ordinar<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>urs<span class=\"_ _0\"></span>e of busin<span class=\"_ _0\"></span>ess fro<span class=\"_ _0\"></span>m suppl<span class=\"_ _0\"></span>ier<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les are r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised i<span class=\"_ _0\"></span>nitiall<span class=\"_ _0\"></span>y at fair value. Subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ent to initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion t<span class=\"_ _0\"></span>hey are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost us<span class=\"_ _0\"></span>ing the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive intere<span class=\"_ _0\"></span>st me<span class=\"_ _0\"></span>thod<span class=\"_ _0\"></span>. <table class=\"s w1ba h136\" id=\"_ce3421c6-f905-46fa-8357-e82a5edf0b84\"><tr><td></td><td class=\"c n x2d2 y3359 w7d hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls150 ws15b\">Group<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x2d3 y3359 w7e hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls141 ws14f\">Compan<span class=\"_ _3\"></span>y<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x2d4 h2b y335a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d5 h38 y335a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1fe h2b y335a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y335a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y335b ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d7 h2b y335b ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d8 h38 y335b ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h2b y335b ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y335b ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30de w442 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade payab<span class=\"_ _0\"></span>les<span class=\"_ _295\"> </span></div></td><td class=\"c n x943 y30df w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">6.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x944 y30de w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y30df w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x2eb y30de w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y324a w443 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Accruals<span class=\"_ _295\"> </span></div></td><td class=\"c n x945 y324b w104 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">21.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x946 y324a w42 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d7 y324b wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x947 y324a w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w1d6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Other<span class=\"_ _295\"> </span></div></td><td class=\"c n x948 y3163 w305 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2e ws2a\">6.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x949 y3162 w444 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls19 ws4f\">4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x721 y3163 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x94a y3162 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w445 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Amount<span class=\"_ _0\"></span>s owed to Group<span class=\"_ _3\"></span> under<span class=\"_ _0\"></span>takings<span class=\"_ _295\"> </span></div></td><td class=\"c n x94b y3128 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x94c y3127 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x94d y3128 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x94e y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x94f y2fb3 w446 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf7 wsf9\">34.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x950 y2fb2 w37c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x951 y2fb3 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x939 y2fb2 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr></table>The fair va<span class=\"_ _0\"></span>lue of trad<span class=\"_ _0\"></span>e and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les a<span class=\"_ _0\"></span>pproxim<span class=\"_ _0\"></span>ates to the<span class=\"_ _0\"></span>ir car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying va<span class=\"_ _0\"></span>lue. Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s owed to Gro<span class=\"_ _0\"></span>up unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings are intere<span class=\"_ _0\"></span>st fre<span class=\"_ _0\"></span>e, unse<span class=\"_ _0\"></span>cured, have n<span class=\"_ _0\"></span>o fixed re<span class=\"_ _0\"></span>pay<span class=\"_ _0\"></span>ment and a<span class=\"_ _0\"></span>re repaya<span class=\"_ _0\"></span>ble on d<span class=\"_ _0\"></span>emand, w<span class=\"_ _0\"></span>ith suf<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>icient liquidi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y in the Gro<span class=\"_ _0\"></span>up to flow fun<span class=\"_ _0\"></span>ds if req<span class=\"_ _0\"></span>uired.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfAccruedExpensesAndOtherLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-499": {
   "value": "18. Trade an<span class=\"_ _0\"></span>d ot<span class=\"_ _0\"></span>her p<span class=\"_ _0\"></span>ayabl<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rade payab<span class=\"_ _0\"></span>les are o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tions to p<span class=\"_ _0\"></span>ay for go<span class=\"_ _0\"></span>ods acq<span class=\"_ _0\"></span>uired in th<span class=\"_ _0\"></span>e ordinar<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>urs<span class=\"_ _0\"></span>e of busin<span class=\"_ _0\"></span>ess fro<span class=\"_ _0\"></span>m suppl<span class=\"_ _0\"></span>ier<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les are r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised i<span class=\"_ _0\"></span>nitiall<span class=\"_ _0\"></span>y at fair value. Subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ent to initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion t<span class=\"_ _0\"></span>hey are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost us<span class=\"_ _0\"></span>ing the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive intere<span class=\"_ _0\"></span>st me<span class=\"_ _0\"></span>thod<span class=\"_ _0\"></span>. <table class=\"s w1ba h136\" id=\"_ce3421c6-f905-46fa-8357-e82a5edf0b84\"><tr><td></td><td class=\"c n x2d2 y3359 w7d hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls150 ws15b\">Group<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x2d3 y3359 w7e hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls141 ws14f\">Compan<span class=\"_ _3\"></span>y<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"t m0 x2d4 h2b y335a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d5 h38 y335a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 x1fe h2b y335a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y335a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 h38 y335b ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d7 h2b y335b ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d8 h38 y335b ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x201 h2b y335b ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y335b ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y30de w442 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>rade payab<span class=\"_ _0\"></span>les<span class=\"_ _295\"> </span></div></td><td class=\"c n x943 y30df w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">6.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x944 y30de w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y30df w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x2eb y30de w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y324a w443 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Accruals<span class=\"_ _295\"> </span></div></td><td class=\"c n x945 y324b w104 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">21.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x946 y324a w42 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4d7 y324b wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x947 y324a w8c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w1d6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Other<span class=\"_ _295\"> </span></div></td><td class=\"c n x948 y3163 w305 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2e ws2a\">6.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x949 y3162 w444 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls19 ws4f\">4.3<span class=\"_ _295\"> </span></div></td><td class=\"c n x721 y3163 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x94a y3162 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w445 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Amount<span class=\"_ _0\"></span>s owed to Group<span class=\"_ _3\"></span> under<span class=\"_ _0\"></span>takings<span class=\"_ _295\"> </span></div></td><td class=\"c n x94b y3128 w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x94c y3127 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x94d y3128 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x94e y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n x94f y2fb3 w446 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf7 wsf9\">34.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x950 y2fb2 w37c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x951 y2fb3 w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x939 y2fb2 w185 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr></table>The fair va<span class=\"_ _0\"></span>lue of trad<span class=\"_ _0\"></span>e and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les a<span class=\"_ _0\"></span>pproxim<span class=\"_ _0\"></span>ates to the<span class=\"_ _0\"></span>ir car<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ying va<span class=\"_ _0\"></span>lue. Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s owed to Gro<span class=\"_ _0\"></span>up unde<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tak<span class=\"_ _0\"></span>ings are intere<span class=\"_ _0\"></span>st fre<span class=\"_ _0\"></span>e, unse<span class=\"_ _0\"></span>cured, have n<span class=\"_ _0\"></span>o fixed re<span class=\"_ _0\"></span>pay<span class=\"_ _0\"></span>ment and a<span class=\"_ _0\"></span>re repaya<span class=\"_ _0\"></span>ble on d<span class=\"_ _0\"></span>emand, w<span class=\"_ _0\"></span>ith suf<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>icient liquidi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y in the Gro<span class=\"_ _0\"></span>up to flow fun<span class=\"_ _0\"></span>ds if req<span class=\"_ _0\"></span>uired.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-571": {
   "value": "T<span class=\"_ _3\"></span>rade payab<span class=\"_ _0\"></span>les are o<span class=\"_ _0\"></span>bliga<span class=\"_ _0\"></span>tions to p<span class=\"_ _0\"></span>ay for go<span class=\"_ _0\"></span>ods acq<span class=\"_ _0\"></span>uired in th<span class=\"_ _0\"></span>e ordinar<span class=\"_ _0\"></span>y co<span class=\"_ _0\"></span>urs<span class=\"_ _0\"></span>e of busin<span class=\"_ _0\"></span>ess fro<span class=\"_ _0\"></span>m suppl<span class=\"_ _0\"></span>ier<span class=\"_ _0\"></span>s. T<span class=\"_ _3\"></span>rade and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les are r<span class=\"_ _0\"></span>ecog<span class=\"_ _0\"></span>nised i<span class=\"_ _0\"></span>nitiall<span class=\"_ _0\"></span>y at fair value. Subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ent to initial re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>tion t<span class=\"_ _0\"></span>hey are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d at amor<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ise<span class=\"_ _0\"></span>d cost us<span class=\"_ _0\"></span>ing the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive intere<span class=\"_ _0\"></span>st me<span class=\"_ _0\"></span>thod<span class=\"_ _0\"></span>.",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForTradeAndOtherPayablesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-501": {
   "value": "19.<span class=\"_ _3\"></span> Leas<span class=\"_ _0\"></span>e liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Leas<span class=\"_ _0\"></span>e liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Afte<span class=\"_ _0\"></span>r the comm<span class=\"_ _0\"></span>encem<span class=\"_ _0\"></span>ent date, the a<span class=\"_ _0\"></span>mount of le<span class=\"_ _0\"></span>ase lia<span class=\"_ _0\"></span>biliti<span class=\"_ _0\"></span>es is inc<span class=\"_ _0\"></span>rease<span class=\"_ _0\"></span>d to refle<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>t the a<span class=\"_ _0\"></span>ccretio<span class=\"_ _0\"></span>n of interes<span class=\"_ _0\"></span>t and re<span class=\"_ _0\"></span>duced for t<span class=\"_ _0\"></span>he leas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s made.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup has el<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted n<span class=\"_ _0\"></span>ot to reco<span class=\"_ _0\"></span>gnise RO<span class=\"_ _0\"></span>U as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies for s<span class=\"_ _0\"></span>hor<span class=\"_ _0\"></span>t-term l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>es that have a l<span class=\"_ _0\"></span>ease te<span class=\"_ _0\"></span>rm of 1<span class=\"_ _3\"></span>2 months or l<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s and tho<span class=\"_ _0\"></span>se le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s of low valu<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s. Pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s as<span class=\"_ _0\"></span>so<span class=\"_ _0\"></span>ciated w<span class=\"_ _0\"></span>ith sho<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t-term lea<span class=\"_ _0\"></span>ses a<span class=\"_ _0\"></span>nd lea<span class=\"_ _0\"></span>ses of l<span class=\"_ _0\"></span>ow value a<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d on a strai<span class=\"_ _0\"></span>ght line ba<span class=\"_ _0\"></span>sis as an ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>nse in th<span class=\"_ _0\"></span>e income s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement<span class=\"_ _0\"></span>. Shor<span class=\"_ _0\"></span>t-term l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>es are le<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>s with a l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e term of 1<span class=\"_ _3\"></span>2 months o<span class=\"_ _0\"></span>r les<span class=\"_ _0\"></span>s that do n<span class=\"_ _0\"></span>ot contain a p<span class=\"_ _0\"></span>urchase o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n. Low valu<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s mainl<span class=\"_ _0\"></span>y compr<span class=\"_ _0\"></span>ise of<span class=\"_ _0\"></span>fice e<span class=\"_ _0\"></span>quipm<span class=\"_ _0\"></span>ent.<span class=\"_ _295\"> </span>Leas<span class=\"_ _0\"></span>e liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s are initia<span class=\"_ _0\"></span>lly mea<span class=\"_ _0\"></span>sured at t<span class=\"_ _0\"></span>heir pre<span class=\"_ _0\"></span>sent valu<span class=\"_ _0\"></span>e, which in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>s the foll<span class=\"_ _0\"></span>owing l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s: fixed p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nts (<span class=\"_ _0\"></span>includin<span class=\"_ _0\"></span>g in-<span class=\"_ _0\"></span>subs<span class=\"_ _0\"></span>tan<span class=\"_ _0\"></span>ce fixe<span class=\"_ _0\"></span>d paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s)<span class=\"_ _3\"></span>, les<span class=\"_ _0\"></span>s any lea<span class=\"_ _0\"></span>se incent<span class=\"_ _0\"></span>ives re<span class=\"_ _0\"></span>ceiva<span class=\"_ _0\"></span>ble; varia<span class=\"_ _0\"></span>ble le<span class=\"_ _0\"></span>ase p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nts th<span class=\"_ _0\"></span>at are bas<span class=\"_ _0\"></span>ed on an i<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>x or a rate (using the inde<span class=\"_ _0\"></span>x or rate in pla<span class=\"_ _0\"></span>ce at transit<span class=\"_ _0\"></span>ion); amount<span class=\"_ _0\"></span>s e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted to b<span class=\"_ _0\"></span>e payabl<span class=\"_ _0\"></span>e by the Gro<span class=\"_ _0\"></span>up unde<span class=\"_ _0\"></span>r resid<span class=\"_ _0\"></span>ual value gu<span class=\"_ _0\"></span>arantees; th<span class=\"_ _0\"></span>e exercis<span class=\"_ _0\"></span>e pri<span class=\"_ _0\"></span>ce of a<span class=\"_ gs34\"> </span>purchas<span class=\"_ _0\"></span>e opti<span class=\"_ _0\"></span>on if th<span class=\"_ _0\"></span>e Group is rea<span class=\"_ _0\"></span>sona<span class=\"_ _0\"></span>bly cer<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ain to exe<span class=\"_ _0\"></span>rcise tha<span class=\"_ _0\"></span>t opti<span class=\"_ _0\"></span>on; payme<span class=\"_ _0\"></span>nts of p<span class=\"_ _0\"></span>enalt<span class=\"_ _0\"></span>ies for te<span class=\"_ _0\"></span>rminatin<span class=\"_ _0\"></span>g the le<span class=\"_ _0\"></span>ase, if th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>e term ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s th<span class=\"_ _0\"></span>e Group e<span class=\"_ _0\"></span>xercising tha<span class=\"_ _0\"></span>t optio<span class=\"_ _0\"></span>n; and paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s to be mad<span class=\"_ _0\"></span>e unde<span class=\"_ _0\"></span>r reas<span class=\"_ _0\"></span>onabl<span class=\"_ _0\"></span>y cer<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>in ex<span class=\"_ _0\"></span>tensi<span class=\"_ _0\"></span>on opt<span class=\"_ _0\"></span>ions. L<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabili<span class=\"_ _0\"></span>ties a<span class=\"_ _0\"></span>nd the cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>onding r<span class=\"_ _0\"></span>ight of use a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et are subs<span class=\"_ _0\"></span>equ<span class=\"_ _0\"></span>ently re<span class=\"_ _0\"></span>measur<span class=\"_ _0\"></span>ed wh<span class=\"_ _0\"></span>ere ther<span class=\"_ _0\"></span>e is a change i<span class=\"_ _0\"></span>n future lea<span class=\"_ _0\"></span>se pay<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s re<span class=\"_ _0\"></span>sulting fro<span class=\"_ _0\"></span>m a rent revi<span class=\"_ _0\"></span>ew or chang<span class=\"_ _0\"></span>e in ind<span class=\"_ _0\"></span>ex or rate.<span class=\"_ _295\"> </span>The l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e paym<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s are disco<span class=\"_ _0\"></span>unted using t<span class=\"_ _0\"></span>he Group\u2019s increm<span class=\"_ _0\"></span>enta<span class=\"_ _0\"></span>l bor<span class=\"_ _0\"></span>rowing rate. Ea<span class=\"_ _0\"></span>ch lea<span class=\"_ _0\"></span>se pay<span class=\"_ _0\"></span>ment is all<span class=\"_ _0\"></span>oc<span class=\"_ _0\"></span>ated b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n the pri<span class=\"_ _0\"></span>ncipal and finan<span class=\"_ _0\"></span>ce cost<span class=\"_ _0\"></span>. The f<span class=\"_ _0\"></span>inance cos<span class=\"_ _0\"></span>t is charg<span class=\"_ _0\"></span>ed to the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment ove<span class=\"_ _0\"></span>r the lea<span class=\"_ _0\"></span>se p<span class=\"_ _0\"></span>erio<span class=\"_ _0\"></span>d so as to pr<span class=\"_ _0\"></span>oduce a co<span class=\"_ _0\"></span>nst<span class=\"_ _0\"></span>ant per<span class=\"_ _0\"></span>iodi<span class=\"_ _0\"></span>c rate of interes<span class=\"_ _0\"></span>t on the r<span class=\"_ _0\"></span>emaining b<span class=\"_ _0\"></span>alance of th<span class=\"_ _0\"></span>e leas<span class=\"_ _0\"></span>e liabili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y for each p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od.<span class=\"_ _295\"> </span>Leas<span class=\"_ _0\"></span>e liabi<span class=\"_ _0\"></span>litie<span class=\"_ _0\"></span>s recog<span class=\"_ _0\"></span>nise<span class=\"_ _0\"></span>d at 30 S<span class=\"_ _0\"></span>eptemb<span class=\"_ _0\"></span>er are as fo<span class=\"_ _0\"></span>llow<span class=\"_ _0\"></span>s:<table class=\"s w447 h13d\" id=\"_5aa5bf95-aef7-4c5d-99be-0b4db510507c\"><tr><td></td><td class=\"t m0 x952 h38 y335c ff32 fs17 fc4 sc0 ls7 ws1\"> <span class=\"_ _252\"> </span><span class=\"ff34 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></span></td></tr><tr><td class=\"t m0 x22b hb y335d ff32 fs7 fc0 sc0 ls1d ws18\">Leas<span class=\"_ _0\"></span>e liabilitie<span class=\"_ _0\"></span>s<span class=\"_ _253\"> </span><span class=\"ff34 fc4 ls7 ws1\"> </span></td><td></td></tr><tr><td class=\"c n x1c2 y3242 w2a3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Balance a<span class=\"_ _0\"></span>t 1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x953 y3242 w29f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">9.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3243 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x954 y3243 w28b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3244 w448 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Payme<span class=\"_ _0\"></span>nts<span class=\"_ _295\"> </span></div></td><td class=\"c n x955 y3244 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a0 w449 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Interes<span class=\"_ _0\"></span>t on le<span class=\"_ _0\"></span>ase liab<span class=\"_ _0\"></span>ilities<span class=\"_ _295\"> </span></div></td><td class=\"c n x956 y31a0 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a1 w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x471 y31a1 wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3245 w2a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Balance a<span class=\"_ _0\"></span>t 30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x957 y3245 w171 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3246 w267 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">Additions<span class=\"_ _295\"> </span></div></td><td class=\"c n x954 y3246 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a4 w448 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Payme<span class=\"_ _0\"></span>nts<span class=\"_ _295\"> </span></div></td><td class=\"c n x958 y31a4 w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a5 w449 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Interes<span class=\"_ _0\"></span>t on le<span class=\"_ _0\"></span>ase liab<span class=\"_ _0\"></span>ilities<span class=\"_ _295\"> </span></div></td><td class=\"c n x956 y31a5 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31a6 w269 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls19 ws4f\">Dispos<span class=\"_ _0\"></span>als<span class=\"_ _295\"> </span></div></td><td class=\"c n x959 y31a6 w3fb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3247 w214 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Excha<span class=\"_ _0\"></span>nge di<span class=\"_ _0\"></span>ffer<span class=\"_ _0\"></span>ences<span class=\"_ _295\"> </span></div></td><td class=\"c n x95a y3247 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w2a7 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc0 sc0 ls7 ws1\">Ba<span class=\"_ _0\"></span>lan<span class=\"_ _0\"></span>ce at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>pte<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x95b y2fb2 w337 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls1b ws16\">10.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td></tr></table>The m<span class=\"_ _0\"></span>aturit<span class=\"_ _0\"></span>y of th<span class=\"_ _0\"></span>ese l<span class=\"_ _0\"></span>eas<span class=\"_ _0\"></span>e liabilit<span class=\"_ _0\"></span>ies at 3<span class=\"_ _0\"></span>0 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er is as foll<span class=\"_ _0\"></span>ows:<span class=\"_ _295\"> </span><table class=\"s w324 h10e\" id=\"_4c86ef70-c0d4-4b33-a574-d73cbed1962d\"><tr><td></td><td class=\"t m0 x4b0 h2b y335e ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y335e ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y335f ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x22a h38 y335f ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c n x1c2 y2fc9 w44a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Due w<span class=\"_ _0\"></span>ithin on<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x95c y2fc8 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.7<span class=\"_ _295\"> </span></div></td><td class=\"c n x95d y2fc9 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w44b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Due b<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>wee<span class=\"_ _0\"></span>n t<span class=\"_ _0\"></span>wo and fi<span class=\"_ _0\"></span>ve year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x95e y2faf w44c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf5 wsf6\">4.4<span class=\"_ _295\"> </span></div></td><td class=\"c n x67b y2fae w26f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">5.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w44d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Due af<span class=\"_ _0\"></span>ter fi<span class=\"_ _0\"></span>ve year<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n x95f y2fb1 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">3.9<span class=\"_ _295\"> </span></div></td><td class=\"c n x4f3 y2fb0 wdf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">3.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w44e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 lsda wsd6\">To<span class=\"_ _0\"></span>t<span class=\"_ _1\"></span>a<span class=\"_ _0\"></span>l<span class=\"_ _295\"> </span></div></td><td class=\"c n x960 y2fb3 w2b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10.<span class=\"_ _0\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x961 y2fb2 w6a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5</div></td></tr></table>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfLeasesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-525": {
   "value": "20. Contingen<span class=\"_ _3\"></span>t liabi<span class=\"_ _3\"></span>lities<span class=\"_ _295\"> </span>Contingent<span class=\"_ _3\"></span> liabili<span class=\"_ _3\"></span>ties<span class=\"_ _295\"> </span>Contingent liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s are pote<span class=\"_ _0\"></span>ntial futur<span class=\"_ _0\"></span>e cash o<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>flow<span class=\"_ _0\"></span>s, w<span class=\"_ _0\"></span>here the l<span class=\"_ _0\"></span>ikelihoo<span class=\"_ _0\"></span>d of paym<span class=\"_ _0\"></span>ent is consid<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>d more tha<span class=\"_ _0\"></span>n remote bu<span class=\"_ _0\"></span>t is not consid<span class=\"_ _0\"></span>ered pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le or c<span class=\"_ _0\"></span>annot b<span class=\"_ _0\"></span>e measure<span class=\"_ _0\"></span>d reliab<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span>At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4, the Gro<span class=\"_ _0\"></span>up had no co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt liabilit<span class=\"_ _0\"></span>ies (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: none)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-500": {
   "value": "20. Contingen<span class=\"_ _3\"></span>t liabi<span class=\"_ _3\"></span>lities<span class=\"_ _295\"> </span>Contingent<span class=\"_ _3\"></span> liabili<span class=\"_ _3\"></span>ties<span class=\"_ _295\"> </span>Contingent liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s are pote<span class=\"_ _0\"></span>ntial futur<span class=\"_ _0\"></span>e cash o<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>flow<span class=\"_ _0\"></span>s, w<span class=\"_ _0\"></span>here the l<span class=\"_ _0\"></span>ikelihoo<span class=\"_ _0\"></span>d of paym<span class=\"_ _0\"></span>ent is consid<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>d more tha<span class=\"_ _0\"></span>n remote bu<span class=\"_ _0\"></span>t is not consid<span class=\"_ _0\"></span>ered pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le or c<span class=\"_ _0\"></span>annot b<span class=\"_ _0\"></span>e measure<span class=\"_ _0\"></span>d reliab<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span>At 30 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 202<span class=\"_ _3\"></span>4, the Gro<span class=\"_ _0\"></span>up had no co<span class=\"_ _0\"></span>ntinge<span class=\"_ _0\"></span>nt liabilit<span class=\"_ _0\"></span>ies (3<span class=\"_ _0\"></span>0 Septe<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r 2023: none)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span><div class=\"t m0 h9 ff32 fs7 fc3 sc0 ls15 wsf gs4fa\">26. Commitments<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4fb\">Capit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pend<span class=\"_ _0\"></span>iture auth<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed and co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>ted for w<span class=\"_ _0\"></span>hich has n<span class=\"_ _0\"></span>ot be<span class=\"_ _0\"></span>en prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d for in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s amo<span class=\"_ _0\"></span>unted to \u00a39.2m </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4fc\">(30<span class=\"_ gs34\"> </span>Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>4.4m) in the Group a<span class=\"_ _0\"></span>nd \u00a3nil (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a3nil) in the Company.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsAndContingentLiabilitiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-572": {
   "value": "Contingent<span class=\"_ _3\"></span> liabili<span class=\"_ _3\"></span>ties<span class=\"_ _295\"> </span>Contingent liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s are pote<span class=\"_ _0\"></span>ntial futur<span class=\"_ _0\"></span>e cash o<span class=\"_ _0\"></span>ut<span class=\"_ _0\"></span>flow<span class=\"_ _0\"></span>s, w<span class=\"_ _0\"></span>here the l<span class=\"_ _0\"></span>ikelihoo<span class=\"_ _0\"></span>d of paym<span class=\"_ _0\"></span>ent is consid<span class=\"_ _0\"></span>ere<span class=\"_ _0\"></span>d more tha<span class=\"_ _0\"></span>n remote bu<span class=\"_ _0\"></span>t is not consid<span class=\"_ _0\"></span>ered pro<span class=\"_ _0\"></span>bab<span class=\"_ _0\"></span>le or c<span class=\"_ _0\"></span>annot b<span class=\"_ _0\"></span>e measure<span class=\"_ _0\"></span>d reliab<span class=\"_ _0\"></span>ly.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForContingentLiabilitiesAndContingentAssetsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-502": {
   "value": "21<span class=\"_ _3\"></span>. Sh<span class=\"_ _3\"></span>are-<span class=\"_ _0\"></span>based payments<span class=\"_ _295\"> </span>Sha<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d pay<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt tra<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons a<span class=\"_ _0\"></span>nd e<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>loyee s<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>e own<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>shi<span class=\"_ _0\"></span>p tru<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s (\u2018<span class=\"_ _0\"></span>ESO<span class=\"_ _0\"></span>T\u2019<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span>The fair va<span class=\"_ _0\"></span>lue of the e<span class=\"_ _0\"></span>mplo<span class=\"_ _0\"></span>yee s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ces rece<span class=\"_ _0\"></span>ived in e<span class=\"_ _0\"></span>xchange fo<span class=\"_ _0\"></span>r the grant of t<span class=\"_ _0\"></span>he opti<span class=\"_ _0\"></span>ons is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as a<span class=\"_ _0\"></span>n exp<span class=\"_ _0\"></span>ense w<span class=\"_ _0\"></span>ith a corre<span class=\"_ _0\"></span>spon<span class=\"_ _0\"></span>ding incre<span class=\"_ _0\"></span>ase in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y. Share-<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>sed p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions a<span class=\"_ _0\"></span>re recharg<span class=\"_ _0\"></span>ed fro<span class=\"_ _0\"></span>m the Company to th<span class=\"_ _0\"></span>ose sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>iting from the s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ice of the e<span class=\"_ _0\"></span>mploy<span class=\"_ _0\"></span>ees to w<span class=\"_ _0\"></span>hom o<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s are granted.<span class=\"_ _295\"> </span>The tot<span class=\"_ _0\"></span>al am<span class=\"_ _0\"></span>ount to be e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse<span class=\"_ _0\"></span>d over the ve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>iod is d<span class=\"_ _0\"></span>eter<span class=\"_ _0\"></span>mined by re<span class=\"_ _0\"></span>ference to th<span class=\"_ _0\"></span>e fair value of th<span class=\"_ _0\"></span>e opti<span class=\"_ _0\"></span>ons granted, e<span class=\"_ _0\"></span>xcluding the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of any non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>market ves<span class=\"_ _0\"></span>ting con<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>ns. N<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-ma<span class=\"_ _0\"></span>rket vest<span class=\"_ _0\"></span>ing condi<span class=\"_ _0\"></span>tions a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons ab<span class=\"_ _0\"></span>out the nu<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r of opti<span class=\"_ _0\"></span>ons that are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to ve<span class=\"_ _0\"></span>st an<span class=\"_ _0\"></span>d includ<span class=\"_ _0\"></span>e empl<span class=\"_ _0\"></span>oyee s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ce per<span class=\"_ _0\"></span>iods a<span class=\"_ _0\"></span>nd per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance t<span class=\"_ _0\"></span>arge<span class=\"_ _0\"></span>ts w<span class=\"_ _0\"></span>hich are n<span class=\"_ _0\"></span>ot relate<span class=\"_ _0\"></span>d to the Company<span class=\"_ _0\"></span>\u2019s share pri<span class=\"_ _0\"></span>ce, such as earn<span class=\"_ _0\"></span>ings pe<span class=\"_ _0\"></span>r share grow<span class=\"_ _1\"></span>th. The fair value of t<span class=\"_ _0\"></span>he opt<span class=\"_ _0\"></span>ions is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d by the Bla<span class=\"_ _0\"></span>ck<span class=\"_ _3\"></span>-Schol<span class=\"_ _0\"></span>es or s<span class=\"_ _0\"></span>tochas<span class=\"_ _0\"></span>tic m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>el, tak<span class=\"_ _0\"></span>ing into account the te<span class=\"_ _0\"></span>rms and co<span class=\"_ _0\"></span>nditi<span class=\"_ _0\"></span>ons upo<span class=\"_ _0\"></span>n whic<span class=\"_ _0\"></span>h the ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s were grante<span class=\"_ _0\"></span>d. At each balan<span class=\"_ _0\"></span>ce she<span class=\"_ _0\"></span>et date, the enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y revis<span class=\"_ _0\"></span>es it<span class=\"_ _0\"></span>s est<span class=\"_ _0\"></span>imates of t<span class=\"_ _0\"></span>he numb<span class=\"_ _0\"></span>er of opt<span class=\"_ _0\"></span>ions that a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to beco<span class=\"_ _0\"></span>me exe<span class=\"_ _0\"></span>rcisa<span class=\"_ _0\"></span>ble. It re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>ses th<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct of t<span class=\"_ _0\"></span>he rev<span class=\"_ _0\"></span>ision of o<span class=\"_ _0\"></span>riginal est<span class=\"_ _0\"></span>imates<span class=\"_ _0\"></span>, if any<span class=\"_ _3\"></span>, in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent and a cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>onding a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>tment to e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y over t<span class=\"_ _0\"></span>he remain<span class=\"_ _0\"></span>ing ves<span class=\"_ _0\"></span>ting pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Any failure to me<span class=\"_ _0\"></span>et mar<span class=\"_ _0\"></span>ket conditi<span class=\"_ _0\"></span>ons, wh<span class=\"_ _0\"></span>ich inclu<span class=\"_ _0\"></span>de pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance t<span class=\"_ _0\"></span>arg<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s such as shar<span class=\"_ _0\"></span>e price or tot<span class=\"_ _0\"></span>al share<span class=\"_ _0\"></span>hold<span class=\"_ _0\"></span>er retur<span class=\"_ _0\"></span>n, would n<span class=\"_ _0\"></span>ot result in a re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>al of or<span class=\"_ _0\"></span>iginal e<span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ates in the i<span class=\"_ _0\"></span>ncome s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment an<span class=\"_ _0\"></span>d any remaining cha<span class=\"_ _0\"></span>rges w<span class=\"_ _0\"></span>ould b<span class=\"_ _0\"></span>e accele<span class=\"_ _0\"></span>rated.<span class=\"_ _295\"> </span>The p<span class=\"_ _0\"></span>roce<span class=\"_ _0\"></span>eds re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d, net of any dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s, are c<span class=\"_ _0\"></span>redite<span class=\"_ _0\"></span>d to share ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al (nominal valu<span class=\"_ _0\"></span>e) and share premi<span class=\"_ _0\"></span>um whe<span class=\"_ _0\"></span>n the<span class=\"_ gs34\"> </span>op<span class=\"_ _0\"></span>tions ar<span class=\"_ _0\"></span>e exercis<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup and Compa<span class=\"_ _0\"></span>ny provid<span class=\"_ _0\"></span>e finance to t<span class=\"_ _0\"></span>he ESOT to pu<span class=\"_ _0\"></span>rchase Company sha<span class=\"_ _0\"></span>res in th<span class=\"_ _0\"></span>e ope<span class=\"_ _0\"></span>n market. Cost<span class=\"_ _0\"></span>s of runnin<span class=\"_ _0\"></span>g the ES<span class=\"_ _0\"></span>OT are charge<span class=\"_ _0\"></span>d to the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of shares h<span class=\"_ _0\"></span>eld by th<span class=\"_ _0\"></span>e ESOT is d<span class=\"_ _0\"></span>educ<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d in arri<span class=\"_ _0\"></span>ving at e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y until th<span class=\"_ _0\"></span>ey are exe<span class=\"_ _0\"></span>rcise<span class=\"_ _0\"></span>d by empl<span class=\"_ _0\"></span>oyee<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>All shar<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>-b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d paym<span class=\"_ _0\"></span>ent cos<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re recharg<span class=\"_ _0\"></span>ed to th<span class=\"_ _0\"></span>e trading e<span class=\"_ _0\"></span>ntitie<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>All o<span class=\"_ _0\"></span>ptions a<span class=\"_ _0\"></span>re set<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ed by the p<span class=\"_ _0\"></span>hysic<span class=\"_ _0\"></span>al de<span class=\"_ _0\"></span>liver<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f shares<span class=\"_ _0\"></span>. The te<span class=\"_ _0\"></span>rms and co<span class=\"_ _0\"></span>nditi<span class=\"_ _0\"></span>ons of all th<span class=\"_ _0\"></span>e grant<span class=\"_ _0\"></span>s are as foll<span class=\"_ _0\"></span>ows:<span class=\"_ _295\"> </span>Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex 2<span class=\"_ _0\"></span>015 Exec<span class=\"_ _0\"></span>uti<span class=\"_ _0\"></span>ve Sha<span class=\"_ _0\"></span>re O<span class=\"_ _0\"></span>pti<span class=\"_ _0\"></span>on P<span class=\"_ _0\"></span>lan (\u2018<span class=\"_ _0\"></span>ES<span class=\"_ _0\"></span>OP<span class=\"_ _1\"></span>\u2019) All em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>es are e<span class=\"_ _0\"></span>ligibl<span class=\"_ _0\"></span>e to par<span class=\"_ _0\"></span>tic<span class=\"_ _0\"></span>ipate. All E<span class=\"_ _0\"></span>SO<span class=\"_ _0\"></span>P optio<span class=\"_ _0\"></span>ns are exe<span class=\"_ _0\"></span>rcisab<span class=\"_ _0\"></span>le from t<span class=\"_ _0\"></span>he date of ve<span class=\"_ _0\"></span>stin<span class=\"_ _0\"></span>g to the 10-<span class=\"_ _0\"></span>year anni<span class=\"_ _0\"></span>ver<span class=\"_ _0\"></span>sar<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f the grant date. The R<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion Commit<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>e current<span class=\"_ _0\"></span>ly exclud<span class=\"_ _0\"></span>es E<span class=\"_ _0\"></span>xe<span class=\"_ _0\"></span>cutive D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s from p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tici<span class=\"_ _0\"></span>pating in t<span class=\"_ _0\"></span>his plan. O<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>n awards are b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d on a percent<span class=\"_ _0\"></span>ag<span class=\"_ _0\"></span>e of basic s<span class=\"_ _0\"></span>alar<span class=\"_ _1\"></span>y<span class=\"_ _5\"></span>, no<span class=\"_ _0\"></span>t excee<span class=\"_ _0\"></span>ding 100% of sala<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>y in each f<span class=\"_ _0\"></span>inancial ye<span class=\"_ _0\"></span>ar<span class=\"_ _3\"></span>. The exe<span class=\"_ _0\"></span>rcise pr<span class=\"_ _0\"></span>ice of the o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns is equal to t<span class=\"_ _0\"></span>he market pri<span class=\"_ _0\"></span>ce of the share<span class=\"_ _0\"></span>s on th<span class=\"_ _0\"></span>e date of grant. E<span class=\"_ _0\"></span>SOP o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns are condi<span class=\"_ _0\"></span>tiona<span class=\"_ _0\"></span>l on the e<span class=\"_ _0\"></span>mploy<span class=\"_ _0\"></span>ee comp<span class=\"_ _0\"></span>letin<span class=\"_ _0\"></span>g three ye<span class=\"_ _0\"></span>ars\u2019 s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ice (the ves<span class=\"_ _0\"></span>ting p<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>od) a<span class=\"_ _0\"></span>nd achie<span class=\"_ _0\"></span>ving th<span class=\"_ _0\"></span>e per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance con<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n(s), if appli<span class=\"_ _0\"></span>cab<span class=\"_ _0\"></span>le. The l<span class=\"_ _0\"></span>evel of awa<span class=\"_ _0\"></span>rds ves<span class=\"_ _0\"></span>ting w<span class=\"_ _0\"></span>ill var<span class=\"_ _0\"></span>y de<span class=\"_ _0\"></span>pen<span class=\"_ _0\"></span>ding on EP<span class=\"_ _0\"></span>S gro<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>th, wh<span class=\"_ _0\"></span>ere per<span class=\"_ _1\"></span>f<span class=\"_ _3\"></span>orman<span class=\"_ _0\"></span>ce condition<span class=\"_ _3\"></span>s apply<span class=\"_ _3\"></span>.<span class=\"_ _3\"></span> Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex 2<span class=\"_ _0\"></span>015 Shar<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>ave Pla<span class=\"_ _0\"></span>n<span class=\"_ _295\"> </span>UK res<span class=\"_ _0\"></span>ident e<span class=\"_ _0\"></span>mploye<span class=\"_ _0\"></span>es an<span class=\"_ _0\"></span>d full-<span class=\"_ _0\"></span>time Di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s of the Company o<span class=\"_ _0\"></span>r any desi<span class=\"_ _0\"></span>gnated p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ticip<span class=\"_ _0\"></span>ating sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>re eligib<span class=\"_ _0\"></span>le to par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>cipate. The<span class=\"_ gs34\"> </span>e<span class=\"_ _0\"></span>xercis<span class=\"_ _0\"></span>e price of t<span class=\"_ _0\"></span>he granted Sha<span class=\"_ _0\"></span>res<span class=\"_ _0\"></span>ave Plan o<span class=\"_ _0\"></span>ptions i<span class=\"_ _0\"></span>s equal to th<span class=\"_ _0\"></span>e market pri<span class=\"_ _0\"></span>ce of the ord<span class=\"_ _0\"></span>inar<span class=\"_ _0\"></span>y share<span class=\"_ _0\"></span>s les<span class=\"_ _0\"></span>s 20% on the date of gra<span class=\"_ _0\"></span>nt.<span class=\"_ _295\"> </span>Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex 2<span class=\"_ _0\"></span>015 Emp<span class=\"_ _0\"></span>loyee Sto<span class=\"_ _0\"></span>ck P<span class=\"_ _0\"></span>urc<span class=\"_ _0\"></span>ha<span class=\"_ _0\"></span>se P<span class=\"_ _0\"></span>lan<span class=\"_ _295\"> </span>US<span class=\"_ _0\"></span>-b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d empl<span class=\"_ _0\"></span>oyee<span class=\"_ _0\"></span>s (includ<span class=\"_ _0\"></span>ing E<span class=\"_ _0\"></span>xecut<span class=\"_ _0\"></span>ive Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s) are eligibl<span class=\"_ _0\"></span>e to par<span class=\"_ _0\"></span>tic<span class=\"_ _0\"></span>ipate. Th<span class=\"_ _0\"></span>e price pay<span class=\"_ _0\"></span>able for e<span class=\"_ _0\"></span>ach ord<span class=\"_ _0\"></span>inar<span class=\"_ _0\"></span>y share sha<span class=\"_ _0\"></span>ll be a pr<span class=\"_ _0\"></span>ice deter<span class=\"_ _0\"></span>mine<span class=\"_ _0\"></span>d by the Bo<span class=\"_ _0\"></span>ard, and it s<span class=\"_ _0\"></span>hall not b<span class=\"_ _0\"></span>e les<span class=\"_ _0\"></span>s than 85% of the lower of t<span class=\"_ _0\"></span>he market valu<span class=\"_ _0\"></span>e of an ordinar<span class=\"_ _1\"></span>y share on the date of gra<span class=\"_ _0\"></span>nt or<span class=\"_ gs34\"> </span>the<span class=\"_ gs34\"> </span>da<span class=\"_ _0\"></span>te of purchas<span class=\"_ _0\"></span>e.<span class=\"_ _295\"> </span>Awards may b<span class=\"_ _0\"></span>e granted ove<span class=\"_ _0\"></span>r a numbe<span class=\"_ _0\"></span>r of ordinar<span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>hares d<span class=\"_ _0\"></span>etermin<span class=\"_ _0\"></span>ed by th<span class=\"_ _0\"></span>e amount e<span class=\"_ _0\"></span>mploy<span class=\"_ _0\"></span>ees have s<span class=\"_ _0\"></span>aved by t<span class=\"_ _0\"></span>he end of a o<span class=\"_ _0\"></span>ne<span class=\"_ _0\"></span>-ye<span class=\"_ _0\"></span>ar sav<span class=\"_ _0\"></span>ings pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs456\">Vic<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>rex 2<span class=\"_ _0\"></span>019 Lo<span class=\"_ _0\"></span>ng T<span class=\"_ _3\"></span>erm I<span class=\"_ _0\"></span>nce<span class=\"_ _0\"></span>nt<span class=\"_ _0\"></span>ive Pla<span class=\"_ _0\"></span>n (\u2018<span class=\"_ _0\"></span>L<span class=\"_ _3\"></span>TI<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs457\">Each ye<span class=\"_ _0\"></span>ar E<span class=\"_ _0\"></span>xecut<span class=\"_ _0\"></span>ive Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors<span class=\"_ _0\"></span>, and se<span class=\"_ _0\"></span>nior e<span class=\"_ _0\"></span>xecut<span class=\"_ _0\"></span>ives by i<span class=\"_ _0\"></span>nvit<span class=\"_ _0\"></span>ation, ar<span class=\"_ _0\"></span>e eligibl<span class=\"_ _0\"></span>e to be awa<span class=\"_ _0\"></span>rded o<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>ns to acquire, at no cos<span class=\"_ _0\"></span>t, ma<span class=\"_ _0\"></span>rket </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs458\">purchas<span class=\"_ _0\"></span>ed ordi<span class=\"_ _0\"></span>nar<span class=\"_ _0\"></span>y share<span class=\"_ _0\"></span>s in the Company up to a ma<span class=\"_ _0\"></span>ximu<span class=\"_ _0\"></span>m equiva<span class=\"_ _0\"></span>lent of 1<span class=\"_ _3\"></span>75<span class=\"_ _3\"></span>% of basic sa<span class=\"_ _0\"></span>lar<span class=\"_ _0\"></span>y. In excepti<span class=\"_ _0\"></span>onal circums<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>nces, su<span class=\"_ _0\"></span>ch </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs459\">as<span class=\"_ gs34\"> </span>recr<span class=\"_ _0\"></span>uitm<span class=\"_ _0\"></span>ent or retent<span class=\"_ _0\"></span>ion, this l<span class=\"_ _0\"></span>imit is incre<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d to 200% of an em<span class=\"_ _0\"></span>ploye<span class=\"_ _0\"></span>e\u2019s annual basic s<span class=\"_ _0\"></span>alar<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs45a\">Det<span class=\"_ _0\"></span>ails of the 201<span class=\"_ _3\"></span>9 L<span class=\"_ _3\"></span>TIP c<span class=\"_ _0\"></span>an b<span class=\"_ _0\"></span>e found wi<span class=\"_ _0\"></span>thin the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s\u2019 remun<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t on pa<span class=\"_ _0\"></span>ge 1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>7<span class=\"_ _1e\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls1f ws1a gs45b\">Victrex 201<span class=\"_ _5\"></span>7 Deferred<span class=\"_ _3\"></span> Bonus Scheme<span class=\"_ _3\"></span> (\u2018DBS\u2019)<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs45c\">Ado<span class=\"_ _0\"></span>pted by the R<span class=\"_ _0\"></span>emunera<span class=\"_ _0\"></span>tion Commit<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>e on 9 Oc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>ber 201<span class=\"_ _5\"></span>7<span class=\"_ _5\"></span>, t<span class=\"_ _0\"></span>his plan re<span class=\"_ _0\"></span>quires E<span class=\"_ _0\"></span>xe<span class=\"_ _0\"></span>cutive D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s to de<span class=\"_ _0\"></span>fer up to a max<span class=\"_ _0\"></span>imum of 100% </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs45d\">of<span class=\"_ gs34\"> </span>their e<span class=\"_ _0\"></span>arne<span class=\"_ _0\"></span>d bonus into sha<span class=\"_ _0\"></span>res for thre<span class=\"_ _0\"></span>e year<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs45e\">Num<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r an<span class=\"_ _0\"></span>d wei<span class=\"_ _0\"></span>ght<span class=\"_ _0\"></span>ed avera<span class=\"_ _0\"></span>ge exe<span class=\"_ _0\"></span>rc<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>e pri<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>s of sha<span class=\"_ _0\"></span>re o<span class=\"_ _0\"></span>pti<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"gs45f\"><table class=\"s w44f h13e\" id=\"_7eb430b9-2e1b-41c3-928a-ff70293283de\"><tr><td></td><td></td><td class=\"c n x962 y3360 w450 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls9d ws96\">ESOP<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x963 y3360 w451 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls140 ws14e\">Shares<span class=\"_ _0\"></span>ave Plan<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x964 y3360 w452 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls40 ws3c\">Stock Purchase Plan<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x965 y3360 w453 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 lsd wsd3\">LT<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>P<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x966 y3360 w454 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">D<span class=\"_ _0\"></span>BS<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"t m0 x967 h38 y3361 ff34 fs17 fc4 sc0 ls1c2 ws1d9\">Weighte<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x968 h38 y3362 ff34 fs17 fc4 sc0 ls1c2 ws1d9\">Weighte<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x38c h38 y3363 ff34 fs17 fc4 sc0 ls1c2 ws1d9\" colspan=\"2\">Weighte<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></td><td class=\"t m0 x6d0 h38 y3364 ff34 fs17 fc4 sc0 ls1c2 ws1d9\">Weighte<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x7a9 h38 y3365 ff34 fs17 fc4 sc0 ls1c2 ws1d9\">Weighte<span class=\"_ _0\"></span>d<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x969 h38 y3366 ff34 fs17 fc4 sc0 lse2 wsdd\">average<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x96a h38 y3367 ff34 fs17 fc4 sc0 lse2 wsdd\">average<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x96b h38 y3368 ff34 fs17 fc4 sc0 lse2 wsdd\" colspan=\"2\">average<span class=\"_ _295\"> </span></td><td class=\"t m0 x382 h38 y3369 ff34 fs17 fc4 sc0 lse2 wsdd\">average<span class=\"_ _295\"> </span></td><td></td><td class=\"t m0 x224 h38 y336a ff34 fs17 fc4 sc0 lse2 wsdd\">average<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x969 h38 y336b ff34 fs17 fc4 sc0 ls40 ws3c\">exercise<span class=\"_ _295\"> </span></td><td class=\"t m0 x96c h38 y336b ff34 fs17 fc4 sc0 ls40 ws3c\">Number<span class=\"_ _295\"> </span></td><td class=\"t m0 x96a h38 y336c ff34 fs17 fc4 sc0 ls40 ws3c\">exercise<span class=\"_ _295\"> </span></td><td class=\"t m0 x96d h38 y336c ff34 fs17 fc4 sc0 ls40 ws3c\">Number<span class=\"_ _295\"> </span></td><td class=\"t m0 x96b h38 y336d ff34 fs17 fc4 sc0 ls40 ws3c\">exercise<span class=\"_ _295\"> </span></td><td class=\"t m0 x96e h38 y336d ff34 fs17 fc4 sc0 ls40 ws3c\">Number<span class=\"_ _295\"> </span></td><td class=\"t m0 x382 h38 y336e ff34 fs17 fc4 sc0 ls40 ws3c\">exercise<span class=\"_ _295\"> </span></td><td class=\"t m0 x7b4 h38 y336e ff34 fs17 fc4 sc0 ls40 ws3c\">Number<span class=\"_ _295\"> </span></td><td class=\"t m0 x4b0 h38 y336f ff34 fs17 fc4 sc0 ls40 ws3c\">exercise<span class=\"_ _295\"> </span></td><td class=\"t m0 x96f h38 y336f ff34 fs17 fc4 sc0 ls40 ws3c\">Number<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x970 h38 y3370 ff34 fs17 fc4 sc0 ls9e ws7\">price </td><td class=\"t m0 x971 h38 y3370 ff34 fs17 fc4 sc0 ls7 ws1\">of op<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns </td><td class=\"t m0 x705 h38 y3371 ff34 fs17 fc4 sc0 ls9e ws7\">price </td><td class=\"t m0 x972 h38 y3371 ff34 fs17 fc4 sc0 ls150 ws15b\">of options<span class=\"_ _295\"> </span></td><td class=\"t m0 x615 h38 y3372 ff34 fs17 fc4 sc0 ls9e ws7\">price </td><td class=\"t m0 x973 h38 y3372 ff34 fs17 fc4 sc0 ls7 ws1\">of op<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns </td><td class=\"t m0 x974 h38 y3373 ff34 fs17 fc4 sc0 ls9e ws7\">price </td><td class=\"t m0 x561 h38 y3373 ff34 fs17 fc4 sc0 ls150 ws15b\">of options<span class=\"_ _295\"> </span></td><td class=\"t m0 x975 h38 y3374 ff34 fs17 fc4 sc0 ls9e ws7\">price </td><td class=\"t m0 x976 h38 y3374 ff34 fs17 fc4 sc0 ls150 ws15b\">of options<span class=\"_ _295\"> </span></td></tr><tr><td class=\"c x1c2 y3375 w455 h103\"><div class=\"t m0 x1c1 hb y309e ff34 fs7 fc4 sc0 ls7 ws1\">Out<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tand<span class=\"_ _0\"></span>ing at<span class=\"_ _295\"> </span></div><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n x977 y3375 w456 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">2,1<span class=\"_ _3\"></span>82p</div></td><td class=\"c n x978 y3375 w457 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">865,730</div></td><td class=\"c n x979 y3375 w458 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>93<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>p</div></td><td class=\"c n x97a y3375 w459 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls17 ws11\">34<span class=\"_ _0\"></span>0,6<span class=\"_ _0\"></span>78<span class=\"_ _295\"> </span></div></td><td class=\"c n x97b y3375 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x97c y3375 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x97d y3375 w45a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x97e y3375 w45b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13c ws149\">3<span class=\"_ _0\"></span>26<span class=\"_ _0\"></span>,7<span class=\"_ _0\"></span>27</div></td><td class=\"c n x97f y3375 w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x980 y3375 w45d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13d ws14b\">2<span class=\"_ _1\"></span>7,<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3376 w45e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Granted dur<span class=\"_ _0\"></span>ing the ye<span class=\"_ _0\"></span>ar</div></td><td class=\"c n x981 y3376 w45f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>59<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>p</div></td><td class=\"c n x982 y3376 w460 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls125 ws12e\">32<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>,2<span class=\"_ _1\"></span>21</div></td><td class=\"c n x983 y3376 w461 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>p</div></td><td class=\"c n x984 y3376 w462 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">37<span class=\"_ _3\"></span>4,05<span class=\"_ _3\"></span>5</div></td><td class=\"c n x985 y3376 w463 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>p</div></td><td class=\"c n x986 y3376 w464 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x987 y3376 w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x988 y3376 w457 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">365,932</div></td><td class=\"c n x989 y3376 w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x98a y3376 w465 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13d ws14b\">2<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>8<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3377 w466 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">For<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ited dur<span class=\"_ _0\"></span>ing the yea<span class=\"_ _0\"></span>r</div></td><td class=\"c n x98b y3377 w58 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">2,079<span class=\"_ _0\"></span>p</div></td><td class=\"c n x98c y3377 w467 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">(257<span class=\"_ _5\"></span>,0<span class=\"_ _0\"></span>85)</div></td><td class=\"c n x98d y3377 w468 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>p</div></td><td class=\"c n x98e y3377 w469 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1c ws17\">(19<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>42<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n x98f y3377 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x990 y3377 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014</div></td><td class=\"c n x991 y3377 w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x992 y3377 w46a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">(<span class=\"_ _1\"></span>85<span class=\"_ _1\"></span>,<span class=\"_ _0\"></span>613<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x993 y3377 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x994 y3377 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f92 w46b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Cancelle<span class=\"_ _0\"></span>d during t<span class=\"_ _0\"></span>he year</div></td><td class=\"c n x995 y2f92 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x996 y2f92 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014</div></td><td class=\"c n x997 y2f92 w46c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>14<span class=\"_ _1\"></span>p</div></td><td class=\"c n x998 y2f92 w46d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls12 wsc\">(93,<span class=\"_ _1\"></span>277)<span class=\"_ _295\"> </span></div></td><td class=\"c n x98f y2f92 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x990 y2f92 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x999 y2f92 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x99a y2f92 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x99b y2f92 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x99c y2f92 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2f93 w46e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Exe<span class=\"_ _0\"></span>rcise<span class=\"_ _0\"></span>d during th<span class=\"_ _0\"></span>e year</div></td><td class=\"c n x99d y2f93 w46f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbb ws13d\">1,573p</div></td><td class=\"c n x99e y2f93 w470 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">(12<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>02<span class=\"_ _1\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n x99f y2f93 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9a0 y2f93 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014</div></td><td class=\"c n x9a1 y2f93 w471 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>p</div></td><td class=\"c n x9a2 y2f93 w472 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse5 wse1\">(<span class=\"_ _1\"></span>11,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>)</div></td><td class=\"c n x9a3 y2f93 w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x4ca y2f93 w473 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13d ws14b\">(<span class=\"_ _b0\"></span>7,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>11)</div></td><td class=\"c n x9a4 y2f93 w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x9a5 y2f93 w474 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls9b ws93\">(<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>,<span class=\"_ _0\"></span>410<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c x1c2 y31b8 w475 h103\"><div class=\"t m0 x1c1 hb y309e ff34 fs7 fc4 sc0 ls7 ws1\">Out<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>tand<span class=\"_ _0\"></span>ing at<span class=\"_ _295\"> </span></div><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">30 September 20<span class=\"_ _3\"></span>23<span class=\"_ _295\"> </span></div></td><td class=\"c n x9a6 y31b8 w476 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>p</div></td><td class=\"c n x9a7 y31b8 w477 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls159 ws169\">924,<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>4<span class=\"_ _0\"></span>6</div></td><td class=\"c n x9a8 y31b8 w45f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>52<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>p</div></td><td class=\"c n x9a9 y31b8 w478 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls24 ws20\">426<span class=\"_ _0\"></span>,0<span class=\"_ _0\"></span>33<span class=\"_ _295\"> </span></div></td><td class=\"c n x9aa y31b8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9ab y31b8 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9ac y31b8 w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x9ad y31b8 w479 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13c ws149\">5<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>9,7<span class=\"_ _0\"></span>35</div></td><td class=\"c n x9ae y31b8 w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x9af y31b8 w47a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls106 ws109\">51,<span class=\"_ _1\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31b9 w45e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Granted dur<span class=\"_ _0\"></span>ing the ye<span class=\"_ _0\"></span>ar</div></td><td class=\"c n x981 y31b9 w463 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>p</div></td><td class=\"c n x9b0 y31b9 w47b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13c ws149\">3<span class=\"_ _0\"></span>22<span class=\"_ _0\"></span>,78<span class=\"_ _1\"></span>3</div></td><td class=\"c n x9b1 y31b9 w47c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls175 ws18b\">1,1<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>p</div></td><td class=\"c n x9b2 y31b9 w47d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">36<span class=\"_ _0\"></span>4,8<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>6</div></td><td class=\"c n x9b3 y31b9 w47e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>p</div></td><td class=\"c n x9b4 y31b9 w53 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n x9b5 y31b9 w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x9b6 y31b9 w47f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbb ws13d\">4<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0,3<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x9b7 y31b9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9b8 y31b9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31ba w466 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">For<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ited dur<span class=\"_ _0\"></span>ing the yea<span class=\"_ _0\"></span>r</div></td><td class=\"c n x98b y31ba w463 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>p</div></td><td class=\"c n x9b9 y31ba w480 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">(2<span class=\"_ _0\"></span>93,0<span class=\"_ _1\"></span>82)</div></td><td class=\"c n x9ba y31ba w458 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>7p</div></td><td class=\"c n x9bb y31ba w481 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls175 ws18b\">(<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>,17<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x9bc y31ba w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9bd y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9be y31ba w45a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x9bf y31ba w482 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls6d ws94\">(80<span class=\"_ _0\"></span>,923)<span class=\"_ _295\"> </span></div></td><td class=\"c n x9c0 y31ba w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9c1 y31ba w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y31bb w46b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Cancelle<span class=\"_ _0\"></span>d during t<span class=\"_ _0\"></span>he year</div></td><td class=\"c n x995 y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x996 y31bb w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014</div></td><td class=\"c n x9c2 y31bb w463 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>p</div></td><td class=\"c n x9c3 y31bb w370 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13d ws14b\">(<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>7,<span class=\"_ _0\"></span>5<span class=\"_ _b0\"></span>6<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x9c4 y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9c5 y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014</div></td><td class=\"c n x9c6 y31bb w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x9c7 y31bb w483 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa2 ws9a\">(<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>09<span class=\"_ _3\"></span>,460<span class=\"_ _3\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x9c8 y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9c9 y31bb w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3378 w46e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Exe<span class=\"_ _0\"></span>rcise<span class=\"_ _0\"></span>d during th<span class=\"_ _0\"></span>e year<span class=\"_ _295\"> </span></div></td><td class=\"c n x9ca y3378 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9cb y3378 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9cc y3378 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9cd y3378 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014</div></td><td class=\"c n x9ce y3378 w47e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>p</div></td><td class=\"c n x9cf y3378 w484 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(16<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x9d0 y3378 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9d1 y3378 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9d2 y3378 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9d3 y3378 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c x1c2 y3379 w485 h105\"><div class=\"t m0 x1c1 h9 y30c4 ff32 fs7 fc0 sc0 ls7 ws1\">Out<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>ndi<span class=\"_ _0\"></span>ng at<span class=\"_ _295\"> </span></div><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc0 sc0 ls7 ws1\">30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 20<span class=\"_ _0\"></span>24<span class=\"_ _295\"> </span></div></td><td class=\"c n x9d4 y3379 w486 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls16 ws10\">1,7<span class=\"_ _0\"></span>76<span class=\"_ _0\"></span>p</div></td><td class=\"c n x9d5 y3379 w487 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls4a ws15f\">954,54<span class=\"_ _3\"></span>7</div></td><td class=\"c n x9d6 y3379 w488 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls16 ws10\">1,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>p</div></td><td class=\"c n x9d7 y3379 w489 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls11f ws122\">4<span class=\"_ _1\"></span>2<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>,14<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x9d8 y3379 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9d9 y3379 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">\u2014</div></td><td class=\"c n x9da y3379 w48a hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">n<span class=\"_ _0\"></span>il p</div></td><td class=\"c n x9db y3379 w259 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls27 ws23\">8<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>9,6<span class=\"_ _0\"></span>56</div></td><td class=\"c n x9dc y3379 w48b hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x9dd y3379 w48c hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls22 ws1e\">51,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y337a ff32 fs7 fc0 sc0 ls12 ws1\">Ran<span class=\"_ _0\"></span>ge of e<span class=\"_ _0\"></span>xerc<span class=\"_ _0\"></span>is<span class=\"_ _0\"></span>e pr<span class=\"_ _0\"></span>ice<span class=\"_ _0\"></span>s </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y337b w48d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc0 sc0 ls11 wsb\">2024<span class=\"_ _295\"> </span></div></td><td class=\"c n x9de y337b w48e hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls2e ws2a\">1<span class=\"_ _3\"></span>,305p</div></td><td class=\"c n x9df y337b w48f hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls2e ws2a\">\u20132,7<span class=\"_ _3\"></span>30p<span class=\"_ _295\"> </span></div></td><td class=\"c n x9e0 y337b w490 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls16 ws10\">1,<span class=\"_ _3\"></span>129<span class=\"_ _0\"></span>p</div></td><td class=\"c n x984 y337b w491 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls16 ws10\">\u2013<span class=\"_ _3\"></span>1,9<span class=\"_ _0\"></span>97p<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9e1 y337b w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9e2 y337b w48b hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">nil p<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9e3 y337b w492 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _1\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y32bc w493 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">2023<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9e4 y32bc w494 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>49<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>p<span class=\"_ _1\"></span>\u2013<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>,7<span class=\"_ _1\"></span>3<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>p<span class=\"_ _295\"> </span></div></td><td class=\"c n x9e5 y32bc w495 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls15 wsf\">1<span class=\"_ _5\"></span>,394p</div></td><td class=\"c n x9e6 y32bc w496 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls15 wsf\">\u20132,<span class=\"_ _1e\"></span>1<span class=\"_ _3\"></span>64p<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9e7 y32bc w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9e8 y32bc w45c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9e9 y32bc w3c0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b h9 y337c ff32 fs7 fc0 sc0 ls29 ws25\">Wei<span class=\"_ _0\"></span>ght<span class=\"_ _0\"></span>ed ave<span class=\"_ _0\"></span>ra<span class=\"_ _0\"></span>ge </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"t m0 x22b h9 y337d ff32 fs7 fc0 sc0 ls7 ws1\">cont<span class=\"_ _0\"></span>rac<span class=\"_ _0\"></span>tu<span class=\"_ _0\"></span>al lif<span class=\"_ _0\"></span>e (ye<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>s)<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fc6 w48d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls11 wsb\">2024<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9ea y2fc6 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9eb y2fc6 w497 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9ec y2fc6 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9ed y2fc6 w498 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">8<span class=\"_ _0\"></span>.6<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x60c y2fc6 w2ae hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">5.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y337e w493 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">2023<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9ee y337e w499 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9ef y337e w21e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">3.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9f0 y337e w17f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9f1 y337e w117 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">8<span class=\"_ _0\"></span>.6<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x9f2 y337e w49a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">6.8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m3 x22b h9 y337f ff32 fs7 fc0 sc0 ls70 ws1\">Exe<span class=\"_ _0\"></span>rci<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>bl<span class=\"_ _0\"></span>e at en<span class=\"_ _0\"></span>d of yea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span> </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3380 w48d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc0 sc0 ls11 wsb\">2024<span class=\"_ _295\"> </span></div></td><td class=\"c n x9f3 y3380 w488 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls16 ws10\">1,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>p</div></td><td class=\"c n x9f4 y3380 w49b hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls21 ws1d\">2<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1,<span class=\"_ _1\"></span>315</div></td><td class=\"c n x9f5 y3380 w49c hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls16 ws10\">1,9<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>p</div></td><td class=\"c n x9f6 y3380 w49d hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls72 ws70\">21,<span class=\"_ _0\"></span>59<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x9f7 y3380 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9f8 y3380 w88 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">\u2014</div></td><td class=\"c n x9f9 y3380 w48b hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">nil p</div></td><td class=\"c n x9fa y3380 w49e hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls26 ws22\">3<span class=\"_ _0\"></span>,<span class=\"_ _1\"></span>472<span class=\"_ _295\"> </span></div></td><td class=\"c n x9fb y3380 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9fc y3380 w82 hfb\"><div class=\"t m0 x1c1 h9 y30c5 ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w493 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">2023<span class=\"_ _295\"> </span></div></td><td class=\"c n x9fd y2fb2 w476 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>p</div></td><td class=\"c n x9fe y2fb2 w49f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls128 ws131\">24<span class=\"_ _1\"></span>9,<span class=\"_ _0\"></span>014</div></td><td class=\"c n x9ff y2fb2 w4a0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa6 ws9f\">2,<span class=\"_ _1\"></span>015<span class=\"_ _1\"></span>p</div></td><td class=\"c n xa00 y2fb2 w4a1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11 wsb\">30,430<span class=\"_ _295\"> </span></div></td><td class=\"c n xa01 y2fb2 w16a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xa02 y2fb2 w88 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xa03 y2fb2 w4a2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">n<span class=\"_ _0\"></span>il p</div></td><td class=\"c n xa04 y2fb2 wb3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls12 wsc\">3<span class=\"_ _0\"></span>,<span class=\"_ _0\"></span>472<span class=\"_ _295\"> </span></div></td><td class=\"c n xa05 y2fb2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n x9b8 y2fb2 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs460\">During t<span class=\"_ _0\"></span>he year<span class=\"_ _3\"></span>, there w<span class=\"_ _0\"></span>ere no ES<span class=\"_ _0\"></span>OP o<span class=\"_ _0\"></span>r Shares<span class=\"_ _0\"></span>ave Plan e<span class=\"_ _0\"></span>xercis<span class=\"_ _0\"></span>es (F<span class=\"_ _0\"></span>Y 2023: ESO<span class=\"_ _0\"></span>P wei<span class=\"_ _0\"></span>ghted averag<span class=\"_ _0\"></span>e share pr<span class=\"_ _0\"></span>ice at the d<span class=\"_ _0\"></span>ate of exercis<span class=\"_ _0\"></span>e was </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs461\">1<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>704p, no Share<span class=\"_ _0\"></span>save P<span class=\"_ _0\"></span>lan exe<span class=\"_ _0\"></span>rcises i<span class=\"_ _0\"></span>n F<span class=\"_ _0\"></span>Y 2023). Details of th<span class=\"_ _0\"></span>e L<span class=\"_ _3\"></span>TI<span class=\"_ _0\"></span>P and D<span class=\"_ _0\"></span>BS exercis<span class=\"_ _0\"></span>es are in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the Di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s\u2019 remune<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>n repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t on </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls3f ws147 gs462\">p<span class=\"_ _0\"></span>a<span class=\"_ _1\"></span>g<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span> 12<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff33 fs7 fc5 sc0 ls7 ws1 gs464\">Fair value o<span class=\"_ _0\"></span>f sha<span class=\"_ _0\"></span>re op<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns an<span class=\"_ _0\"></span>d wei<span class=\"_ _0\"></span>ght<span class=\"_ _0\"></span>ed ave<span class=\"_ _0\"></span>rag<span class=\"_ _0\"></span>e as<span class=\"_ _0\"></span>su<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>tion<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div><div class=\"gs465\"><table class=\"s w4a3 h13f\" id=\"_09cfda98-68cc-4ed6-a166-c3b40a0b76f2\"><tr><td></td><td></td><td></td><td class=\"c n xa06 y3381 w343 h113\"><div class=\"t m0 x1c1 h38 y3148 ff32 fs17 fc4 sc0 ls7 ws1\">As a<span class=\"_ _0\"></span>t 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>02<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td><td class=\"c n xa07 y3382 w4a4 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">A<span class=\"_ _0\"></span>s at 30 S<span class=\"_ _0\"></span>ept<span class=\"_ _0\"></span>emb<span class=\"_ _0\"></span>er 202<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td></td><td></td></tr><tr><td></td><td></td><td></td><td class=\"t m0 xa08 h2b y3383 ff32 fs17 fc4 sc0 lsf ws9\">Stoc<span class=\"_ _0\"></span>k<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td></td><td class=\"t m0 x466 h38 y3384 ff34 fs17 fc4 sc0 ls16f ws182\">Sto<span class=\"_ _0\"></span>ck<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td></td><td class=\"t m0 xa09 h2b y3385 ff32 fs17 fc4 sc0 ls11c ws11f\">Shar<span class=\"_ _0\"></span>esave<span class=\"_ _295\"> </span></td><td class=\"t m0 xa0a h2b y3386 ff32 fs17 fc4 sc0 ls141 ws14f\">Purchase<span class=\"_ _295\"> </span></td><td></td><td></td><td></td><td class=\"t m0 x2d4 h38 y3386 ff34 fs17 fc4 sc0 lse0 wsdb\">Sharesave<span class=\"_ _295\"> </span></td><td class=\"t m0 x2d5 h38 y3387 ff34 fs17 fc4 sc0 ls40 ws3c\">Purchase<span class=\"_ _295\"> </span></td><td></td><td></td></tr><tr><td></td><td class=\"t m0 xa0b h2b y3388 ff32 fs17 fc4 sc0 ls93 ws8f\">ESOP</td><td class=\"t m0 xa0c h2b y3388 ff32 fs17 fc4 sc0 ls9d ws96\"> Plan<span class=\"_ _295\"> </span></td><td class=\"c n xa0d y3389 w4a5 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 ls9d ws96\">Plan<span class=\"_ _295\"> </span></div></td><td class=\"c n xa0e y3389 w4a6 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 ls1c3 ws1da\">LT<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>P<span class=\"_ _295\"> </span></div></td><td class=\"c n xa0f y3389 w4a7 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 ls9d ws96\">DBS<span class=\"_ _295\"> </span></div></td><td class=\"c n xa10 y338a w450 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls9d ws96\">ESOP</div></td><td class=\"t m0 x7f1 h38 y338b ff34 fs17 fc4 sc0 ls140 ws14e\"> Plan<span class=\"_ _295\"> </span></td><td class=\"c n xa11 y338a w4a8 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls140 ws14e\">Plan<span class=\"_ _295\"> </span></div></td><td class=\"c n xa12 y338a w4a9 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 lsd wsd3\">LT<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>P<span class=\"_ _295\"> </span></div></td><td class=\"c n xa13 y338a w4aa hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls150 ws15b\">DBS<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c x1c2 y320b w4ab h103\"><div class=\"t m0 x1c1 hb y309e ff34 fs7 fc4 sc0 ls7 ws1\">Fair value at<span class=\"_ _295\"> </span></div><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">measurement d<span class=\"_ _3\"></span>ate<span class=\"_ _295\"> </span></div></td><td class=\"c n xa14 y338c w4ac hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls10 wsa\">323p</div></td><td class=\"c n xa15 y338c w4ad hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls25 ws21\">385p</div></td><td class=\"c n xa16 y338c w4ae hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls22 ws1e\">2<span class=\"_ _0\"></span>41p</div></td><td class=\"c n x5d7 y338c w4af hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">1,<span class=\"_ _0\"></span>318<span class=\"_ _0\"></span>p</div></td><td class=\"c n xa17 y338c w49c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls16 ws10\">1,<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>26<span class=\"_ _0\"></span>p<span class=\"_ _295\"> </span></div></td><td class=\"c n xa18 y320b w4b0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls24 ws20\">370<span class=\"_ _0\"></span>p</div></td><td class=\"c n xa19 y320b w4b1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls14 wse\">55<span class=\"_ _0\"></span>2p</div></td><td class=\"c n xa1a y320b w4b2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>p</div></td><td class=\"c n xa1b y320b w45f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,5<span class=\"_ _0\"></span>5<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>p</div></td><td class=\"c n xa1c y320b w461 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>p<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y338d w4b3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Share pri<span class=\"_ _0\"></span>ce at grant</div></td><td class=\"c n xa1d y338e w49c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls16 ws10\">1,7<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>p</div></td><td class=\"c n xa1e y338e w4b4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls16 ws10\">1,<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>0p</div></td><td class=\"c n xa1f y338e w4b5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6d ws94\">1,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>7p</div></td><td class=\"c n xa20 y338e w49c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls16 ws10\">1,<span class=\"_ _0\"></span>67<span class=\"_ _0\"></span>8<span class=\"_ _0\"></span>p</div></td><td class=\"c n xa21 y338e w4b6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">1,996p</div></td><td class=\"c n xa22 y338d w45f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>97<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>p</div></td><td class=\"c n xa23 y338d w4b7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>8<span class=\"_ _0\"></span>p</div></td><td class=\"c n xa24 y338d w476 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>5<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>p</div></td><td class=\"c n xa25 y338d w476 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>p</div></td><td class=\"c n xa26 y338d w4b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,9<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>6<span class=\"_ _0\"></span>p<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y330e w4b9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Exe<span class=\"_ _0\"></span>rcise pr<span class=\"_ _0\"></span>ice<span class=\"_ _295\"> </span></div></td><td class=\"c n xa27 y338f w4ba hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7b ws14a\">1,781p</div></td><td class=\"c n xa28 y338f w488 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls16 ws10\">1,<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>p<span class=\"_ _295\"> </span></div></td><td class=\"c n xa29 y338f w4bb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a</div></td><td class=\"c n xa2a y338f w4bc hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">ni<span class=\"_ _0\"></span>l p<span class=\"_ _295\"> </span></div></td><td class=\"c n xa2b y338f w4bb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a</div></td><td class=\"c n xa2c y330e w471 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>6<span class=\"_ _1\"></span>4<span class=\"_ _1\"></span>p</div></td><td class=\"c n xa2d y330e w45f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa3 ws9b\">1,<span class=\"_ _1\"></span>52<span class=\"_ _0\"></span>0<span class=\"_ _1\"></span>p<span class=\"_ _295\"> </span></div></td><td class=\"c n xa2e y330e w3c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n xa2f y330e w45a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">nil p<span class=\"_ _295\"> </span></div></td><td class=\"c n xa30 y330e w3c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y320e w4bd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">Ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ted volat<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n xa31 y32d7 w4be hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls24 ws20\">2<span class=\"_ _0\"></span>8%</div></td><td class=\"c n xa32 y32d7 w4be hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls24 ws20\">2<span class=\"_ _0\"></span>8%</div></td><td class=\"c n xa33 y32d7 w4bf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7e wsfc\">27%</div></td><td class=\"c n xa34 y32d7 w4bf hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7e wsfc\">27%<span class=\"_ _295\"> </span></div></td><td class=\"c n xa35 y32d7 w4bb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n xa36 y320e w4c0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">30%</div></td><td class=\"c n xa37 y320e w4c1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls16 ws10\">29%</div></td><td class=\"c n xa38 y320e w4c2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">25%</div></td><td class=\"c n xa39 y320e w4c3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">28%<span class=\"_ _295\"> </span></div></td><td class=\"c n xa3a y320e w3c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3390 w4c4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1f ws1a\">Expected divi<span class=\"_ _3\"></span>dends</div></td><td class=\"c n xa3b y3391 w4c5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1e ws19\">3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3%</div></td><td class=\"c n xa3c y3391 w4c6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">4<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>0%</div></td><td class=\"c n xa3d y3391 w4c7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls70 ws6e\">4<span class=\"_ _1\"></span>.<span class=\"_ _0\"></span>6%</div></td><td class=\"c n xa3e y3391 w4c8 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls24 ws20\">3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>8%</div></td><td class=\"c n xa3f y3391 w4c9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">3<span class=\"_ _1\"></span>.1%<span class=\"_ _295\"> </span></div></td><td class=\"c n xa40 y3390 w4ca hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>8%</div></td><td class=\"c n xa41 y3390 w4cb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">3.0%</div></td><td class=\"c n xa42 y3390 w4cc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls128 ws131\">3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>4%</div></td><td class=\"c n xa43 y3390 w4cd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsd8 wse0\">3<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>2%</div></td><td class=\"c n xa44 y3390 w4ce hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1a3 ws1ba\">3<span class=\"_ _1\"></span>.1%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y3392 ff34 fs7 fc4 sc0 ls18 ws12\">Risk-free interest </td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32db w4cf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7b ws14a\">rate<span class=\"_ _295\"> </span></div></td><td class=\"c n xa45 y32dc w8a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls70 ws6e\">2<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6%</div></td><td class=\"c n xa46 y32dc w4c7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls70 ws6e\">3<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>6%</div></td><td class=\"c n xa47 y32dc wad hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls26 ws22\">4.<span class=\"_ _0\"></span>9%</div></td><td class=\"c n xa48 y32dc w4d0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1e ws19\">3<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>3%<span class=\"_ _295\"> </span></div></td><td class=\"c n xa49 y32dc w4bb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls79 ws3b\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td><td class=\"c n xa4a y32db w4d1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.6<span class=\"_ _0\"></span>%</div></td><td class=\"c n xa4b y32db w4d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls6c ws99\">2.<span class=\"_ _0\"></span>6%</div></td><td class=\"c n xa4c y32db w4d2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls6c ws99\">2.<span class=\"_ _0\"></span>6%</div></td><td class=\"c n xa4d y32db w4ca hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>0%<span class=\"_ _295\"> </span></div></td><td class=\"c n xa4e y32db w3c0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">n<span class=\"_ _0\"></span>/a<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w4d3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">Option lif<span class=\"_ _3\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n xa4f y2fb3 w4d4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10 yea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>s</div></td><td class=\"c n xa50 y2fb3 w4d5 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls29 ws25\">3<span class=\"_ _0\"></span>.6 ye<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n xa51 y2fb3 w4d6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls29 ws25\">1 yea<span class=\"_ _0\"></span>r<span class=\"_ _295\"> </span></div></td><td class=\"c n xa52 y2fb3 w4d4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1b ws16\">10 yea<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n xa53 y2fb3 w4d7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls29 ws25\">8 ye<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>s</div></td><td class=\"c n xa54 y2fb2 w4d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span> y<span class=\"_ _0\"></span>e<span class=\"_ _1\"></span>ar<span class=\"_ _1\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n xa55 y2fb2 w4d9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">3.6 yea<span class=\"_ _0\"></span>rs</div></td><td class=\"c n xa56 y2fb2 w4da hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">1 year</div></td><td class=\"c n xa57 y2fb2 w4d8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7d wse6\">10<span class=\"_ _0\"></span> y<span class=\"_ _1\"></span>ea<span class=\"_ _0\"></span>r<span class=\"_ _1\"></span>s</div></td><td class=\"c n xa58 y2fb2 w4db hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">8 years<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs466\">The Comp<span class=\"_ _0\"></span>any uses t<span class=\"_ _0\"></span>he Black-Schole<span class=\"_ _0\"></span>s mo<span class=\"_ _0\"></span>del for c<span class=\"_ _0\"></span>alculat<span class=\"_ _0\"></span>ing the fair va<span class=\"_ _0\"></span>lue of the s<span class=\"_ _0\"></span>hare opti<span class=\"_ _0\"></span>ons wh<span class=\"_ _0\"></span>ere the<span class=\"_ _0\"></span>re are no mar<span class=\"_ _0\"></span>ket-bas<span class=\"_ _0\"></span>ed </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs467\">per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance con<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>ns. W<span class=\"_ _0\"></span>here th<span class=\"_ _0\"></span>ere are mar<span class=\"_ _0\"></span>ket-bas<span class=\"_ _0\"></span>ed pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce condit<span class=\"_ _0\"></span>ions a s<span class=\"_ _0\"></span>tochas<span class=\"_ _0\"></span>tic m<span class=\"_ _0\"></span>ode<span class=\"_ _0\"></span>l is use<span class=\"_ _0\"></span>d. </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs468\">The e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted v<span class=\"_ _0\"></span>olatilit<span class=\"_ _0\"></span>y i<span class=\"_ _0\"></span>s base<span class=\"_ _0\"></span>d on his<span class=\"_ _0\"></span>toric<span class=\"_ _0\"></span>al vol<span class=\"_ _0\"></span>atilit<span class=\"_ _0\"></span>y over t<span class=\"_ _0\"></span>he pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d prio<span class=\"_ _0\"></span>r to grant equal to t<span class=\"_ _0\"></span>he ex<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>cte<span class=\"_ _0\"></span>d term.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls1b ws1 gs469\">All shar<span class=\"_ _0\"></span>e opti<span class=\"_ _0\"></span>ons are grante<span class=\"_ _0\"></span>d under a s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ice condi<span class=\"_ _0\"></span>tion a<span class=\"_ _0\"></span>nd, for ES<span class=\"_ _0\"></span>OP and LTI<span class=\"_ _0\"></span>P<span class=\"_ _5\"></span>, a non<span class=\"_ _0\"></span>-ma<span class=\"_ _0\"></span>rket condit<span class=\"_ _0\"></span>ion (\u2018EP<span class=\"_ _0\"></span>S\u2019). Such condit<span class=\"_ _0\"></span>ions are n<span class=\"_ _0\"></span>ot taken </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls1b ws1 gs46a\">into account in the g<span class=\"_ _0\"></span>rant date fair value m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>ment of s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ces rece<span class=\"_ _0\"></span>ived. I<span class=\"_ _0\"></span>n add<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n, the LTIP has a m<span class=\"_ _0\"></span>arket condit<span class=\"_ _0\"></span>ion (\u2018<span class=\"_ _0\"></span>TSR<span class=\"_ _0\"></span>\u2019) and for t<span class=\"_ _0\"></span>he </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls1b ws1 gs46b\">L<span class=\"_ _3\"></span>TI<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>s issue<span class=\"_ _0\"></span>d from F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>022, a furth<span class=\"_ _0\"></span>er non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>market cond<span class=\"_ _0\"></span>itio<span class=\"_ _0\"></span>n for ESG, w<span class=\"_ _0\"></span>hich is t<span class=\"_ _0\"></span>aken into account in the g<span class=\"_ _0\"></span>rant date mea<span class=\"_ _0\"></span>sureme<span class=\"_ _0\"></span>nt of fair value.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls25 ws21 gs46c\">Staff costs \u2013<span class=\"_ _3\"></span> equity-set<span class=\"_ _0\"></span>tled share-<span class=\"_ _0\"></span>based payment tr<span class=\"_ _3\"></span>ansactions<span class=\"_ _295\"> </span></div><div class=\"gs46d\"><table class=\"s w438 h140\" id=\"_5fadbff7-68fa-42a7-a5b9-f1e646bad921\"><tr><td></td><td></td><td class=\"t m0 x1fe h2b y3393 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y3393 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x200 h38 y3394 ff34 fs17 fc4 sc0 ls7 ws1\">Not<span class=\"_ _0\"></span>e </td><td class=\"t m0 x201 h2b y3394 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x202 h38 y3394 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y334c w4dc hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">ESO<span class=\"_ _0\"></span>P<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n xa59 y334d w10a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n x1ed y334c wc5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7e wsfc\">(0.<span class=\"_ _0\"></span>2)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc7 w4dd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Shares<span class=\"_ _0\"></span>ave Plan<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x916 y2fc6 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">0.6<span class=\"_ _295\"> </span></div></td><td class=\"c n x52f y2fc7 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w4de hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">L<span class=\"_ _3\"></span>TI<span class=\"_ _0\"></span>P and D<span class=\"_ _0\"></span>eferre<span class=\"_ _0\"></span>d Bonus S<span class=\"_ _0\"></span>chem<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n xa5a y316a w13d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">(<span class=\"_ _0\"></span>0.<span class=\"_ _0\"></span>3)<span class=\"_ _295\"> </span></div></td><td class=\"c n xa5b y316b w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.3<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w4df hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y-<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ed share<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>bas<span class=\"_ _0\"></span>ed p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed in s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>ff co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n xa5c y2fae w30 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">5<span class=\"_ _295\"> </span></div></td><td class=\"c n xa5d y2faf w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n xa5e y2fae w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w4e0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Recla<span class=\"_ _0\"></span>ssi<span class=\"_ _0\"></span>fie<span class=\"_ _0\"></span>d from trad<span class=\"_ _0\"></span>e and oth<span class=\"_ _0\"></span>er payab<span class=\"_ _0\"></span>les<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n x5cd y3128 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xa5f y3127 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.4<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w4e1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Amo<span class=\"_ _0\"></span>unt reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d direc<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ly in equ<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n xa60 y2fb3 w110 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n xa61 y2fb2 w112 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>.1</div></td></tr></table></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfSharebasedPaymentArrangementsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-573": {
   "value": "Sha<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d pay<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt tra<span class=\"_ _0\"></span>ns<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons a<span class=\"_ _0\"></span>nd e<span class=\"_ _0\"></span>mp<span class=\"_ _0\"></span>loyee s<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>e own<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>shi<span class=\"_ _0\"></span>p tru<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s (\u2018<span class=\"_ _0\"></span>ESO<span class=\"_ _0\"></span>T\u2019<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span>The fair va<span class=\"_ _0\"></span>lue of the e<span class=\"_ _0\"></span>mplo<span class=\"_ _0\"></span>yee s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ces rece<span class=\"_ _0\"></span>ived in e<span class=\"_ _0\"></span>xchange fo<span class=\"_ _0\"></span>r the grant of t<span class=\"_ _0\"></span>he opti<span class=\"_ _0\"></span>ons is re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as a<span class=\"_ _0\"></span>n exp<span class=\"_ _0\"></span>ense w<span class=\"_ _0\"></span>ith a corre<span class=\"_ _0\"></span>spon<span class=\"_ _0\"></span>ding incre<span class=\"_ _0\"></span>ase in e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y. Share-<span class=\"_ _0\"></span>ba<span class=\"_ _0\"></span>sed p<span class=\"_ _0\"></span>ayme<span class=\"_ _0\"></span>nt transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions a<span class=\"_ _0\"></span>re recharg<span class=\"_ _0\"></span>ed fro<span class=\"_ _0\"></span>m the Company to th<span class=\"_ _0\"></span>ose sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies b<span class=\"_ _0\"></span>enef<span class=\"_ _0\"></span>iting from the s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ice of the e<span class=\"_ _0\"></span>mploy<span class=\"_ _0\"></span>ees to w<span class=\"_ _0\"></span>hom o<span class=\"_ _0\"></span>ption<span class=\"_ _0\"></span>s are granted.<span class=\"_ _295\"> </span>The tot<span class=\"_ _0\"></span>al am<span class=\"_ _0\"></span>ount to be e<span class=\"_ _0\"></span>xpe<span class=\"_ _0\"></span>nse<span class=\"_ _0\"></span>d over the ve<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>iod is d<span class=\"_ _0\"></span>eter<span class=\"_ _0\"></span>mined by re<span class=\"_ _0\"></span>ference to th<span class=\"_ _0\"></span>e fair value of th<span class=\"_ _0\"></span>e opti<span class=\"_ _0\"></span>ons granted, e<span class=\"_ _0\"></span>xcluding the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of any non<span class=\"_ _0\"></span>-<span class=\"_ _0\"></span>market ves<span class=\"_ _0\"></span>ting con<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>ns. N<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>-ma<span class=\"_ _0\"></span>rket vest<span class=\"_ _0\"></span>ing condi<span class=\"_ _0\"></span>tions a<span class=\"_ _0\"></span>re includ<span class=\"_ _0\"></span>ed in as<span class=\"_ _0\"></span>sumpti<span class=\"_ _0\"></span>ons ab<span class=\"_ _0\"></span>out the nu<span class=\"_ _0\"></span>mbe<span class=\"_ _0\"></span>r of opti<span class=\"_ _0\"></span>ons that are e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ted to ve<span class=\"_ _0\"></span>st an<span class=\"_ _0\"></span>d includ<span class=\"_ _0\"></span>e empl<span class=\"_ _0\"></span>oyee s<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>vi<span class=\"_ _0\"></span>ce per<span class=\"_ _0\"></span>iods a<span class=\"_ _0\"></span>nd per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance t<span class=\"_ _0\"></span>arge<span class=\"_ _0\"></span>ts w<span class=\"_ _0\"></span>hich are n<span class=\"_ _0\"></span>ot relate<span class=\"_ _0\"></span>d to the Company<span class=\"_ _0\"></span>\u2019s share pri<span class=\"_ _0\"></span>ce, such as earn<span class=\"_ _0\"></span>ings pe<span class=\"_ _0\"></span>r share grow<span class=\"_ _1\"></span>th. The fair value of t<span class=\"_ _0\"></span>he opt<span class=\"_ _0\"></span>ions is m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d by the Bla<span class=\"_ _0\"></span>ck<span class=\"_ _3\"></span>-Schol<span class=\"_ _0\"></span>es or s<span class=\"_ _0\"></span>tochas<span class=\"_ _0\"></span>tic m<span class=\"_ _0\"></span>od<span class=\"_ _0\"></span>el, tak<span class=\"_ _0\"></span>ing into account the te<span class=\"_ _0\"></span>rms and co<span class=\"_ _0\"></span>nditi<span class=\"_ _0\"></span>ons upo<span class=\"_ _0\"></span>n whic<span class=\"_ _0\"></span>h the ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s were grante<span class=\"_ _0\"></span>d. At each balan<span class=\"_ _0\"></span>ce she<span class=\"_ _0\"></span>et date, the enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y revis<span class=\"_ _0\"></span>es it<span class=\"_ _0\"></span>s est<span class=\"_ _0\"></span>imates of t<span class=\"_ _0\"></span>he numb<span class=\"_ _0\"></span>er of opt<span class=\"_ _0\"></span>ions that a<span class=\"_ _0\"></span>re exp<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d to beco<span class=\"_ _0\"></span>me exe<span class=\"_ _0\"></span>rcisa<span class=\"_ _0\"></span>ble. It re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>ses th<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct of t<span class=\"_ _0\"></span>he rev<span class=\"_ _0\"></span>ision of o<span class=\"_ _0\"></span>riginal est<span class=\"_ _0\"></span>imates<span class=\"_ _0\"></span>, if any<span class=\"_ _3\"></span>, in the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent and a cor<span class=\"_ _0\"></span>resp<span class=\"_ _0\"></span>onding a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>tment to e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y over t<span class=\"_ _0\"></span>he remain<span class=\"_ _0\"></span>ing ves<span class=\"_ _0\"></span>ting pe<span class=\"_ _0\"></span>rio<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>Any failure to me<span class=\"_ _0\"></span>et mar<span class=\"_ _0\"></span>ket conditi<span class=\"_ _0\"></span>ons, wh<span class=\"_ _0\"></span>ich inclu<span class=\"_ _0\"></span>de pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance t<span class=\"_ _0\"></span>arg<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s such as shar<span class=\"_ _0\"></span>e price or tot<span class=\"_ _0\"></span>al share<span class=\"_ _0\"></span>hold<span class=\"_ _0\"></span>er retur<span class=\"_ _0\"></span>n, would n<span class=\"_ _0\"></span>ot result in a re<span class=\"_ _0\"></span>vers<span class=\"_ _0\"></span>al of or<span class=\"_ _0\"></span>iginal e<span class=\"_ _0\"></span>stim<span class=\"_ _0\"></span>ates in the i<span class=\"_ _0\"></span>ncome s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment an<span class=\"_ _0\"></span>d any remaining cha<span class=\"_ _0\"></span>rges w<span class=\"_ _0\"></span>ould b<span class=\"_ _0\"></span>e accele<span class=\"_ _0\"></span>rated.<span class=\"_ _295\"> </span>The p<span class=\"_ _0\"></span>roce<span class=\"_ _0\"></span>eds re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d, net of any dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tly at<span class=\"_ _0\"></span>tr<span class=\"_ _0\"></span>ibut<span class=\"_ _0\"></span>able co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s, are c<span class=\"_ _0\"></span>redite<span class=\"_ _0\"></span>d to share ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al (nominal valu<span class=\"_ _0\"></span>e) and share premi<span class=\"_ _0\"></span>um whe<span class=\"_ _0\"></span>n the<span class=\"_ gs34\"> </span>op<span class=\"_ _0\"></span>tions ar<span class=\"_ _0\"></span>e exercis<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup and Compa<span class=\"_ _0\"></span>ny provid<span class=\"_ _0\"></span>e finance to t<span class=\"_ _0\"></span>he ESOT to pu<span class=\"_ _0\"></span>rchase Company sha<span class=\"_ _0\"></span>res in th<span class=\"_ _0\"></span>e ope<span class=\"_ _0\"></span>n market. Cost<span class=\"_ _0\"></span>s of runnin<span class=\"_ _0\"></span>g the ES<span class=\"_ _0\"></span>OT are charge<span class=\"_ _0\"></span>d to the inco<span class=\"_ _0\"></span>me st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ent. T<span class=\"_ _0\"></span>he cos<span class=\"_ _0\"></span>t of shares h<span class=\"_ _0\"></span>eld by th<span class=\"_ _0\"></span>e ESOT is d<span class=\"_ _0\"></span>educ<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d in arri<span class=\"_ _0\"></span>ving at e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y until th<span class=\"_ _0\"></span>ey are exe<span class=\"_ _0\"></span>rcise<span class=\"_ _0\"></span>d by empl<span class=\"_ _0\"></span>oyee<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>All shar<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>-b<span class=\"_ _0\"></span>ase<span class=\"_ _0\"></span>d paym<span class=\"_ _0\"></span>ent cos<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>re recharg<span class=\"_ _0\"></span>ed to th<span class=\"_ _0\"></span>e trading e<span class=\"_ _0\"></span>ntitie<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForSharebasedPaymentTransactionsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-503": {
   "value": "22<span class=\"_ _0\"></span>. Sh<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>e cap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al a<span class=\"_ _0\"></span>nd re<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>ves<span class=\"_ _295\"> </span>Share capital<span class=\"_ _295\"> </span><table class=\"s w4e2 h141\" id=\"_21659640-5e19-4441-8679-30d6857b74f7\"><tr><td></td><td class=\"c n xa62 y3395 w224 h113\"><div class=\"t m0 x1c1 h38 y3148 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n xa63 y3396 w225 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n xa64 y3397 w393 h113\"><div class=\"t m0 x1c1 h38 y3148 ff32 fs17 fc4 sc0 ls9d ws96\">Number<span class=\"_ _295\"> </span></div></td><td class=\"c n xa65 y3397 w227 h113\"><div class=\"t m0 x1c1 h38 y3148 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></div></td><td class=\"c n xa66 y3398 w4e3 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">N<span class=\"_ _0\"></span>umb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></div></td><td class=\"c n xa67 y3398 w229 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c x1c2 y2fc8 w4e4 h142\"><div class=\"t m0 x1c1 hb y3399 ff32 fs7 fc0 sc0 ls7 ws1\">All<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d, c<span class=\"_ _0\"></span>all<span class=\"_ _0\"></span>ed u<span class=\"_ _0\"></span>p an<span class=\"_ _0\"></span>d full<span class=\"_ _0\"></span>y pai<span class=\"_ _0\"></span>d sha<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s of 1p eac<span class=\"_ _0\"></span>h<span class=\"_ _295\"> </span></div><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7c ws7a\">Ordinar<span class=\"_ _0\"></span>y shares<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3162 w4e5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2023 and 1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n xa68 y3163 w24e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">87<span class=\"_ _5\"></span>,018,<span class=\"_ _0\"></span>377<span class=\"_ _295\"> </span></div></td><td class=\"c n xa69 y3163 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6a y3162 w4e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls90 ws8b\">86,995<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>02<span class=\"_ _3\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6b y3162 w181 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">0.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w4e7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Is<span class=\"_ _0\"></span>sued for c<span class=\"_ _0\"></span>ash<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6c y3128 w4e8 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">1<span class=\"_ _3\"></span>6,526<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6d y3128 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6e y3127 w4e9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbd wsd1\">23,3<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6f y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w4ea hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4 an<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>023<span class=\"_ _295\"> </span></div></td><td class=\"c n xa70 y2fb3 w4eb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">87<span class=\"_ _5\"></span>,034,9<span class=\"_ _0\"></span>03<span class=\"_ _295\"> </span></div></td><td class=\"c n xa71 y2fb3 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa72 y2fb2 w4ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13d ws14b\">8<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>18<span class=\"_ _b0\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e2 y2fb2 wdf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">0.9<span class=\"_ _295\"> </span></div></td></tr></table>The h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>ers o<span class=\"_ _0\"></span>f ordinar<span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>hares are e<span class=\"_ _0\"></span>ntitle<span class=\"_ _0\"></span>d to recei<span class=\"_ _0\"></span>ve div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nds as de<span class=\"_ _0\"></span>clare<span class=\"_ _0\"></span>d from tim<span class=\"_ _0\"></span>e to time an<span class=\"_ _0\"></span>d are entit<span class=\"_ _0\"></span>led to on<span class=\"_ _0\"></span>e vote per o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y sh<span class=\"_ _0\"></span>are at me<span class=\"_ _0\"></span>etings of t<span class=\"_ _0\"></span>he Company.<span class=\"_ _295\"> </span>Share prem<span class=\"_ _3\"></span>ium<span class=\"_ _295\"> </span>During t<span class=\"_ _0\"></span>he year 16,52<span class=\"_ _3\"></span>6 (F<span class=\"_ _0\"></span>Y 2023: 23,34<span class=\"_ _0\"></span>8) shares w<span class=\"_ _0\"></span>ere issu<span class=\"_ _0\"></span>ed for c<span class=\"_ _0\"></span>ash, resul<span class=\"_ _0\"></span>ting in an inc<span class=\"_ _0\"></span>rease in s<span class=\"_ _0\"></span>hare premiu<span class=\"_ _0\"></span>m of \u00a30.2m (F<span class=\"_ _0\"></span>Y 2023: \u00a30.4m)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>Retaine<span class=\"_ _0\"></span>d earnings<span class=\"_ _295\"> </span>Reta<span class=\"_ _0\"></span>ined ea<span class=\"_ _0\"></span>rnings have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n reduce<span class=\"_ _0\"></span>d by the re<span class=\"_ _0\"></span>ser<span class=\"_ _0\"></span>ve fo<span class=\"_ _0\"></span>r own sha<span class=\"_ _0\"></span>res, w<span class=\"_ _0\"></span>hich consis<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of the co<span class=\"_ _0\"></span>st of share<span class=\"_ _0\"></span>s of V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex p<span class=\"_ _0\"></span>lc held by e<span class=\"_ _0\"></span>mplo<span class=\"_ _0\"></span>yee trus<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>, and are a<span class=\"_ _0\"></span>dminis<span class=\"_ _0\"></span>tered by ind<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>ende<span class=\"_ _0\"></span>nt trus<span class=\"_ _0\"></span>tees<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e total num<span class=\"_ _0\"></span>ber of sha<span class=\"_ _0\"></span>res he<span class=\"_ _0\"></span>ld in trus<span class=\"_ _0\"></span>t as at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 was 75,8<span class=\"_ _0\"></span>47 (30<span class=\"_ gs34\"> </span>Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: 75<span class=\"_ _3\"></span>,8<span class=\"_ _0\"></span>47). Dis<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tion of sh<span class=\"_ _0\"></span>ares from t<span class=\"_ _0\"></span>he trus<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s is at the d<span class=\"_ _0\"></span>iscre<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he trus<span class=\"_ _0\"></span>tee<span class=\"_ _0\"></span>s. Di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ends at<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aching to th<span class=\"_ _0\"></span>ese s<span class=\"_ _0\"></span>hares have be<span class=\"_ _0\"></span>en waiv<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span>T<span class=\"_ _5\"></span>ranslation reser<span class=\"_ _0\"></span>ve<span class=\"_ _295\"> </span>The t<span class=\"_ _0\"></span>ranslati<span class=\"_ _0\"></span>on res<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ve com<span class=\"_ _0\"></span>pris<span class=\"_ _0\"></span>es all fore<span class=\"_ _0\"></span>ign exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nces, sin<span class=\"_ _0\"></span>ce 1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4 (as permi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>)<span class=\"_ _3\"></span>, arising f<span class=\"_ _0\"></span>rom the translati<span class=\"_ _0\"></span>on of th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>s of fore<span class=\"_ _0\"></span>ign op<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>ons, ad<span class=\"_ _0\"></span>juste<span class=\"_ _0\"></span>d for exchang<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ces aris<span class=\"_ _0\"></span>ing on intrag<span class=\"_ _0\"></span>roup mo<span class=\"_ _0\"></span>net<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y items<span class=\"_ _0\"></span>, that,<span class=\"_ gs34\"> </span>in sub<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ance, form pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t of the enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y\u2019s net inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in a foreign o<span class=\"_ _0\"></span>pera<span class=\"_ _0\"></span>tion.<span class=\"_ _295\"> </span>Hedging reserve<span class=\"_ _295\"> </span>The h<span class=\"_ _0\"></span>edgi<span class=\"_ _0\"></span>ng res<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ve comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s the ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of the cumula<span class=\"_ _0\"></span>tive ne<span class=\"_ _0\"></span>t change i<span class=\"_ _0\"></span>n the fair valu<span class=\"_ _0\"></span>e of cash f<span class=\"_ _0\"></span>low he<span class=\"_ _0\"></span>dging ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s relate<span class=\"_ _0\"></span>d to f<span class=\"_ _3\"></span>orecast hedged tran<span class=\"_ _3\"></span>sactions.<span class=\"_ _295\"> </span>Dividends t<span class=\"_ _3\"></span>o sha<span class=\"_ _3\"></span>reholders<span class=\"_ _295\"> </span>Dividend d<span class=\"_ _3\"></span>istribution<span class=\"_ _295\"> </span>Div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>d dist<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e Company\u2019s shareho<span class=\"_ _0\"></span>lde<span class=\"_ _0\"></span>rs is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s a liabilit<span class=\"_ _0\"></span>y in t<span class=\"_ _0\"></span>he Group\u2019s financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts in t<span class=\"_ _0\"></span>he per<span class=\"_ _0\"></span>iod in w<span class=\"_ _0\"></span>hich the di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ends are a<span class=\"_ _0\"></span>pprove<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span><table class=\"s w4ed h143\" id=\"_156894ec-6ff4-4658-be44-8f7f86c80768\"><tr><td></td><td class=\"t m0 x4b0 h2b y339a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y339a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y339b ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y339b ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"t m0 x22b hb y339c ff32 fs7 fc0 sc0 ls7 ws1\">Y<span class=\"_ _3\"></span>ear en<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 20<span class=\"_ _0\"></span>22<span class=\"_ _25b\"> </span><span class=\"fc4\"> <span class=\"_ _215\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y339d w4ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Final di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end pai<span class=\"_ _0\"></span>d Feb<span class=\"_ _0\"></span>ruar<span class=\"_ _0\"></span>y 2023 at 4<span class=\"_ _0\"></span>6.<span class=\"_ _5\"></span>14p per o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y sha<span class=\"_ _0\"></span>re<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y339e w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xa73 y339d w349 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y339f ff32 fs7 fc0 sc0 ls7 ws1\">Y<span class=\"_ _3\"></span>ear en<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 20<span class=\"_ _0\"></span>23<span class=\"_ _25b\"> </span><span class=\"fc4\"> <span class=\"_ _215\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30de w4ef hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Interim d<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>dend p<span class=\"_ _0\"></span>aid Jun<span class=\"_ _0\"></span>e 2023 at 1<span class=\"_ _5\"></span>3.<span class=\"_ _0\"></span>42p per ordinar<span class=\"_ _1\"></span>y share<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y30df w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xa74 y30de wfa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w4f0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Final di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end pai<span class=\"_ _0\"></span>d Feb<span class=\"_ _0\"></span>ruar<span class=\"_ _0\"></span>y 2024 at 46.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>4p per ord<span class=\"_ _0\"></span>inar<span class=\"_ _0\"></span>y share<span class=\"_ _295\"> </span></div></td><td class=\"c n x57d y2fc8 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x281 y2fc9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y33a0 ff32 fs7 fc0 sc0 ls7 ws1\">Y<span class=\"_ _3\"></span>ear en<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 20<span class=\"_ _0\"></span>24<span class=\"_ _25b\"> </span><span class=\"fc4\"> <span class=\"_ _215\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fb0 w4f1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Interim d<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>dend p<span class=\"_ _0\"></span>aid Jun<span class=\"_ _0\"></span>e 202<span class=\"_ _3\"></span>4 at 1<span class=\"_ _3\"></span>3.42<span class=\"_ _3\"></span>p per o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y shar<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n xa75 y2fb1 w14c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1c ws17\">11<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n xa76 y2fb0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n xa77 y2fb3 wf9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls22 ws1e\">51.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n xa78 y2fb2 w128 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls106 ws109\">51.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td></tr></table>A final di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end in res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ct of 2024 of \u00a340.2m (<span><span id=\"__244\">46.14</span></span>p per ordi<span class=\"_ _0\"></span>nar<span class=\"_ _0\"></span>y share) has be<span class=\"_ _0\"></span>en re<span class=\"_ _0\"></span>commen<span class=\"_ _0\"></span>ded by t<span class=\"_ _0\"></span>he Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors fo<span class=\"_ _0\"></span>r approv<span class=\"_ _0\"></span>al at the Annual G<span class=\"_ _0\"></span>enera<span class=\"_ _0\"></span>l Me<span class=\"_ _0\"></span>eting in F<span class=\"_ _0\"></span>ebr<span class=\"_ _0\"></span>uar<span class=\"_ _0\"></span>y 2025. Thes<span class=\"_ _0\"></span>e financ<span class=\"_ _0\"></span>ial st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts d<span class=\"_ _0\"></span>o not ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>is div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfShareCapitalReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-526": {
   "value": "<div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls11 wsb gs46f\">Share capital<span class=\"_ _295\"> </span></div><div class=\"gs470\"><table class=\"s w4e2 h141\" id=\"_21659640-5e19-4441-8679-30d6857b74f7\"><tr><td></td><td class=\"c n xa62 y3395 w224 h113\"><div class=\"t m0 x1c1 h38 y3148 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n xa63 y3396 w225 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td></td><td class=\"c n xa64 y3397 w393 h113\"><div class=\"t m0 x1c1 h38 y3148 ff32 fs17 fc4 sc0 ls9d ws96\">Number<span class=\"_ _295\"> </span></div></td><td class=\"c n xa65 y3397 w227 h113\"><div class=\"t m0 x1c1 h38 y3148 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></div></td><td class=\"c n xa66 y3398 w4e3 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">N<span class=\"_ _0\"></span>umb<span class=\"_ _0\"></span>er<span class=\"_ _295\"> </span></div></td><td class=\"c n xa67 y3398 w229 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c x1c2 y2fc8 w4e4 h142\"><div class=\"t m0 x1c1 hb y3399 ff32 fs7 fc0 sc0 ls7 ws1\">All<span class=\"_ _0\"></span>ot<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>d, c<span class=\"_ _0\"></span>all<span class=\"_ _0\"></span>ed u<span class=\"_ _0\"></span>p an<span class=\"_ _0\"></span>d full<span class=\"_ _0\"></span>y pai<span class=\"_ _0\"></span>d sha<span class=\"_ _0\"></span>re<span class=\"_ _0\"></span>s of 1p eac<span class=\"_ _0\"></span>h<span class=\"_ _295\"> </span></div><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7c ws7a\">Ordinar<span class=\"_ _0\"></span>y shares<span class=\"_ _295\"> </span></div></td><td></td><td></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3162 w4e5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">At 1 Oc<span class=\"_ _0\"></span>tobe<span class=\"_ _0\"></span>r 2023 and 1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 2022<span class=\"_ _295\"> </span></div></td><td class=\"c n xa68 y3163 w24e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">87<span class=\"_ _5\"></span>,018,<span class=\"_ _0\"></span>377<span class=\"_ _295\"> </span></div></td><td class=\"c n xa69 y3163 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6a y3162 w4e6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls90 ws8b\">86,995<span class=\"_ _3\"></span>,<span class=\"_ _3\"></span>02<span class=\"_ _3\"></span>9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6b y3162 w181 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">0.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w4e7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Is<span class=\"_ _0\"></span>sued for c<span class=\"_ _0\"></span>ash<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6c y3128 w4e8 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">1<span class=\"_ _3\"></span>6,526<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6d y3128 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6e y3127 w4e9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbd wsd1\">23,3<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n xa6f y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb3 w4ea hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc0 sc0 ls7 ws1\">At 30 Se<span class=\"_ _0\"></span>pt<span class=\"_ _0\"></span>em<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 202<span class=\"_ _0\"></span>4 an<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>te<span class=\"_ _0\"></span>mb<span class=\"_ _0\"></span>er 2<span class=\"_ _0\"></span>023<span class=\"_ _295\"> </span></div></td><td class=\"c n xa70 y2fb3 w4eb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">87<span class=\"_ _5\"></span>,034,9<span class=\"_ _0\"></span>03<span class=\"_ _295\"> </span></div></td><td class=\"c n xa71 y2fb3 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa72 y2fb2 w4ec hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13d ws14b\">8<span class=\"_ _1\"></span>7,<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>18<span class=\"_ _b0\"></span>,<span class=\"_ _1\"></span>3<span class=\"_ _1\"></span>7<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n x7e2 y2fb2 wdf hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">0.9<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs471\">The h<span class=\"_ _0\"></span>old<span class=\"_ _0\"></span>ers o<span class=\"_ _0\"></span>f ordinar<span class=\"_ _0\"></span>y s<span class=\"_ _0\"></span>hares are e<span class=\"_ _0\"></span>ntitle<span class=\"_ _0\"></span>d to recei<span class=\"_ _0\"></span>ve div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nds as de<span class=\"_ _0\"></span>clare<span class=\"_ _0\"></span>d from tim<span class=\"_ _0\"></span>e to time an<span class=\"_ _0\"></span>d are entit<span class=\"_ _0\"></span>led to on<span class=\"_ _0\"></span>e vote per o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y sh<span class=\"_ _0\"></span>are </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs472\">at me<span class=\"_ _0\"></span>etings of t<span class=\"_ _0\"></span>he Company.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfIssuedCapitalExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-528": {
   "value": "<div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls1f ws1a gs474\">Share prem<span class=\"_ _3\"></span>ium<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls1b ws1 gs475\">During t<span class=\"_ _0\"></span>he year 16,52<span class=\"_ _3\"></span>6 (F<span class=\"_ _0\"></span>Y 2023: 23,34<span class=\"_ _0\"></span>8) shares w<span class=\"_ _0\"></span>ere issu<span class=\"_ _0\"></span>ed for c<span class=\"_ _0\"></span>ash, resul<span class=\"_ _0\"></span>ting in an inc<span class=\"_ _0\"></span>rease in s<span class=\"_ _0\"></span>hare premiu<span class=\"_ _0\"></span>m of \u00a30.2m (F<span class=\"_ _0\"></span>Y 2023: \u00a30.4m)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls10 wsa gs476\">Retaine<span class=\"_ _0\"></span>d earnings<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs477\">Reta<span class=\"_ _0\"></span>ined ea<span class=\"_ _0\"></span>rnings have b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n reduce<span class=\"_ _0\"></span>d by the re<span class=\"_ _0\"></span>ser<span class=\"_ _0\"></span>ve fo<span class=\"_ _0\"></span>r own sha<span class=\"_ _0\"></span>res, w<span class=\"_ _0\"></span>hich consis<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s of the co<span class=\"_ _0\"></span>st of share<span class=\"_ _0\"></span>s of V<span class=\"_ _0\"></span>ic<span class=\"_ _0\"></span>trex p<span class=\"_ _0\"></span>lc held by e<span class=\"_ _0\"></span>mplo<span class=\"_ _0\"></span>yee </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs478\">trus<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>, and are a<span class=\"_ _0\"></span>dminis<span class=\"_ _0\"></span>tered by ind<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>ende<span class=\"_ _0\"></span>nt trus<span class=\"_ _0\"></span>tees<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e total num<span class=\"_ _0\"></span>ber of sha<span class=\"_ _0\"></span>res he<span class=\"_ _0\"></span>ld in trus<span class=\"_ _0\"></span>t as at 30 S<span class=\"_ _0\"></span>epte<span class=\"_ _0\"></span>mber 2024 was 75,8<span class=\"_ _0\"></span>47 </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs479\">(30<span class=\"_ gs34\"> </span>Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: 75<span class=\"_ _3\"></span>,8<span class=\"_ _0\"></span>47). Dis<span class=\"_ _0\"></span>tribu<span class=\"_ _0\"></span>tion of sh<span class=\"_ _0\"></span>ares from t<span class=\"_ _0\"></span>he trus<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s is at the d<span class=\"_ _0\"></span>iscre<span class=\"_ _0\"></span>tion of t<span class=\"_ _0\"></span>he trus<span class=\"_ _0\"></span>tee<span class=\"_ _0\"></span>s. Di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ends at<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>aching to th<span class=\"_ _0\"></span>ese s<span class=\"_ _0\"></span>hares </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs47a\">have be<span class=\"_ _0\"></span>en waiv<span class=\"_ _0\"></span>ed.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls23 ws1f gs47b\">T<span class=\"_ _5\"></span>ranslation reser<span class=\"_ _0\"></span>ve<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs47c\">The t<span class=\"_ _0\"></span>ranslati<span class=\"_ _0\"></span>on res<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ve com<span class=\"_ _0\"></span>pris<span class=\"_ _0\"></span>es all fore<span class=\"_ _0\"></span>ign exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nces, sin<span class=\"_ _0\"></span>ce 1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4 (as permi<span class=\"_ _0\"></span>tte<span class=\"_ _0\"></span>d by I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 1<span class=\"_ _3\"></span>)<span class=\"_ _3\"></span>, arising f<span class=\"_ _0\"></span>rom the </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs47d\">translati<span class=\"_ _0\"></span>on of th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>atement<span class=\"_ _0\"></span>s of fore<span class=\"_ _0\"></span>ign op<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>ons, ad<span class=\"_ _0\"></span>juste<span class=\"_ _0\"></span>d for exchang<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ces aris<span class=\"_ _0\"></span>ing on intrag<span class=\"_ _0\"></span>roup mo<span class=\"_ _0\"></span>net<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y items<span class=\"_ _0\"></span>, </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs47e\">that,<span class=\"_ gs34\"> </span>in sub<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>ance, form pa<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t of the enti<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y\u2019s net inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in a foreign o<span class=\"_ _0\"></span>pera<span class=\"_ _0\"></span>tion.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls25 ws21 gs47f\">Hedging reserve<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs471\">The h<span class=\"_ _0\"></span>edgi<span class=\"_ _0\"></span>ng res<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>ve comp<span class=\"_ _0\"></span>rise<span class=\"_ _0\"></span>s the ef<span class=\"_ _0\"></span>fe<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ive po<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>n of the cumula<span class=\"_ _0\"></span>tive ne<span class=\"_ _0\"></span>t change i<span class=\"_ _0\"></span>n the fair valu<span class=\"_ _0\"></span>e of cash f<span class=\"_ _0\"></span>low he<span class=\"_ _0\"></span>dging ins<span class=\"_ _0\"></span>trum<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s relate<span class=\"_ _0\"></span>d </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7c ws7a gs472\">to f<span class=\"_ _3\"></span>orecast hedged tran<span class=\"_ _3\"></span>sactions.<span class=\"_ _295\"> </span></div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfReservesAndOtherEquityInterestExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-527": {
   "value": "Dividends t<span class=\"_ _3\"></span>o sha<span class=\"_ _3\"></span>reholders<span class=\"_ _295\"> </span>Dividend d<span class=\"_ _3\"></span>istribution<span class=\"_ _295\"> </span>Div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>d dist<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e Company\u2019s shareho<span class=\"_ _0\"></span>lde<span class=\"_ _0\"></span>rs is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s a liabilit<span class=\"_ _0\"></span>y in t<span class=\"_ _0\"></span>he Group\u2019s financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts in t<span class=\"_ _0\"></span>he per<span class=\"_ _0\"></span>iod in w<span class=\"_ _0\"></span>hich the di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ends are a<span class=\"_ _0\"></span>pprove<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span><table class=\"s w4ed h143\" id=\"_156894ec-6ff4-4658-be44-8f7f86c80768\"><tr><td></td><td class=\"t m0 x4b0 h2b y339a ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x225 h38 y339a ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x229 h2b y339b ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x22a h38 y339b ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"t m0 x22b hb y339c ff32 fs7 fc0 sc0 ls7 ws1\">Y<span class=\"_ _3\"></span>ear en<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 20<span class=\"_ _0\"></span>22<span class=\"_ _25b\"> </span><span class=\"fc4\"> <span class=\"_ _215\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y339d w4ee hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Final di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end pai<span class=\"_ _0\"></span>d Feb<span class=\"_ _0\"></span>ruar<span class=\"_ _0\"></span>y 2023 at 4<span class=\"_ _0\"></span>6.<span class=\"_ _5\"></span>14p per o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y sha<span class=\"_ _0\"></span>re<span class=\"_ _295\"> </span></div></td><td class=\"c n x641 y339e w88 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xa73 y339d w349 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y339f ff32 fs7 fc0 sc0 ls7 ws1\">Y<span class=\"_ _3\"></span>ear en<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 20<span class=\"_ _0\"></span>23<span class=\"_ _25b\"> </span><span class=\"fc4\"> <span class=\"_ _215\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y30de w4ef hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Interim d<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>dend p<span class=\"_ _0\"></span>aid Jun<span class=\"_ _0\"></span>e 2023 at 1<span class=\"_ _5\"></span>3.<span class=\"_ _0\"></span>42p per ordinar<span class=\"_ _1\"></span>y share<span class=\"_ _295\"> </span></div></td><td class=\"c n x248 y30df w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xa74 y30de wfa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse5 wse1\">11<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc9 w4f0 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Final di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end pai<span class=\"_ _0\"></span>d Feb<span class=\"_ _0\"></span>ruar<span class=\"_ _0\"></span>y 2024 at 46.<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>4p per ord<span class=\"_ _0\"></span>inar<span class=\"_ _0\"></span>y share<span class=\"_ _295\"> </span></div></td><td class=\"c n x57d y2fc8 we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">4<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n x281 y2fc9 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x22b hb y33a0 ff32 fs7 fc0 sc0 ls7 ws1\">Y<span class=\"_ _3\"></span>ear en<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>d 30 S<span class=\"_ _0\"></span>ep<span class=\"_ _0\"></span>tem<span class=\"_ _0\"></span>be<span class=\"_ _0\"></span>r 20<span class=\"_ _0\"></span>24<span class=\"_ _25b\"> </span><span class=\"fc4\"> <span class=\"_ _215\"> </span><span class=\"ff34\"> </span></span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y2fb0 w4f1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2013 Interim d<span class=\"_ _0\"></span>ivi<span class=\"_ _0\"></span>dend p<span class=\"_ _0\"></span>aid Jun<span class=\"_ _0\"></span>e 202<span class=\"_ _3\"></span>4 at 1<span class=\"_ _3\"></span>3.42<span class=\"_ _3\"></span>p per o<span class=\"_ _0\"></span>rdinar<span class=\"_ _0\"></span>y shar<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n xa75 y2fb1 w14c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1c ws17\">11<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n xa76 y2fb0 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n xa77 y2fb3 wf9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls22 ws1e\">51.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n xa78 y2fb2 w128 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls106 ws109\">51.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td></tr></table>A final di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end in res<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>ct of 2024 of \u00a340.2m (<span><span id=\"__244\">46.14</span></span>p per ordi<span class=\"_ _0\"></span>nar<span class=\"_ _0\"></span>y share) has be<span class=\"_ _0\"></span>en re<span class=\"_ _0\"></span>commen<span class=\"_ _0\"></span>ded by t<span class=\"_ _0\"></span>he Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors fo<span class=\"_ _0\"></span>r approv<span class=\"_ _0\"></span>al at the Annual G<span class=\"_ _0\"></span>enera<span class=\"_ _0\"></span>l Me<span class=\"_ _0\"></span>eting in F<span class=\"_ _0\"></span>ebr<span class=\"_ _0\"></span>uar<span class=\"_ _0\"></span>y 2025. Thes<span class=\"_ _0\"></span>e financ<span class=\"_ _0\"></span>ial st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts d<span class=\"_ _0\"></span>o not ref<span class=\"_ _0\"></span>lec<span class=\"_ _0\"></span>t th<span class=\"_ _0\"></span>is div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>192",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-574": {
   "value": "Dividend d<span class=\"_ _3\"></span>istribution<span class=\"_ _295\"> </span>Div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>d dist<span class=\"_ _0\"></span>ribut<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e Company\u2019s shareho<span class=\"_ _0\"></span>lde<span class=\"_ _0\"></span>rs is re<span class=\"_ _0\"></span>cogni<span class=\"_ _0\"></span>sed a<span class=\"_ _0\"></span>s a liabilit<span class=\"_ _0\"></span>y in t<span class=\"_ _0\"></span>he Group\u2019s financia<span class=\"_ _0\"></span>l st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nts in t<span class=\"_ _0\"></span>he per<span class=\"_ _0\"></span>iod in w<span class=\"_ _0\"></span>hich the di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ends are a<span class=\"_ _0\"></span>pprove<span class=\"_ _0\"></span>d.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForDividendsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-546": {
   "value": "0.4614",
   "decimals": 4,
   "dimensions": {
    "concept": "ifrs-full:DividendsProposedOrDeclaredBeforeFinancialStatementsAuthorisedForIssueButNotRecognisedAsDistributionToOwnersPerShare",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00",
    "unit": "iso4217:GBP/xbrli:shares"
   }
  },
  "fact-504": {
   "value": "<div class=\"t m0 h9 ff32 fs7 fc3 sc0 ls7 ws1 gs485\">23<span class=\"_ _0\"></span>. Rel<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d par<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y t<span class=\"_ _0\"></span>ran<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls15 wsf gs486\">Identity of relat<span class=\"_ _3\"></span>ed parties<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs487\">T<span class=\"_ _3\"></span>ransac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een th<span class=\"_ _0\"></span>e Company and it<span class=\"_ _0\"></span>s sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies, w<span class=\"_ _0\"></span>hich are re<span class=\"_ _0\"></span>lated p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s, have be<span class=\"_ _0\"></span>en elimi<span class=\"_ _0\"></span>nated on con<span class=\"_ _0\"></span>soli<span class=\"_ _0\"></span>datio<span class=\"_ _0\"></span>n and so ar<span class=\"_ _0\"></span>e only </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs488\">discl<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>d for the Compa<span class=\"_ _0\"></span>ny\u2019s financial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"gs489\"><table class=\"s w1ba h144\" id=\"_761f6198-93f6-47dd-817b-0265ab7a3b99\"><tr><td></td><td class=\"t m0 x201 h38 y33a1 ff34 fs17 fc4 sc0 ls141 ws14f\">Compan<span class=\"_ _3\"></span>y<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y33a2 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y33a2 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y33a3 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y33a3 ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 hb y33a4 ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>radin<span class=\"_ _0\"></span>g tran<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns w<span class=\"_ _0\"></span>ith s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iar<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _221\"> </span><span class=\"ff34 fc4\"> <span class=\"_ _215\"> </span><span class=\"ff32\"> <span class=\"_ _215\"> </span></span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32c0 w4f2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Adminis<span class=\"_ _0\"></span>trati<span class=\"_ _0\"></span>ve ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es pai<span class=\"_ _0\"></span>d on Company<span class=\"_ _0\"></span>\u2019s behalf by subs<span class=\"_ _0\"></span>idiari<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n xa79 y33a5 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.8<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7a y32c0 w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y33a6 ff32 fs7 fc0 sc0 ls7 ws1\">Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ing t<span class=\"_ _0\"></span>ran<span class=\"_ _0\"></span>sac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h su<span class=\"_ _0\"></span>bs<span class=\"_ _0\"></span>idi<span class=\"_ _0\"></span>ari<span class=\"_ _0\"></span>es<span class=\"_ _162\"> </span><span class=\"ff34 fc4\"> <span class=\"_ _7b\"> </span><span class=\"ff32\"> <span class=\"_ _215\"> </span></span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3315 w4f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ds rece<span class=\"_ _0\"></span>ived fro<span class=\"_ _0\"></span>m subsid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s (net of with<span class=\"_ _0\"></span>holdi<span class=\"_ _0\"></span>ng ta<span class=\"_ _0\"></span>x)<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7b y3316 w4f4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1bd ws1d2\">42<span class=\"_ _0\"></span>.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x94e y3315 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fcb w4f5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Cash trans<span class=\"_ _0\"></span>fers re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d from sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7c y2fcc w420 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x65b y2fcb w1c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">56<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w4f6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Cash trans<span class=\"_ _0\"></span>fers ma<span class=\"_ _0\"></span>de to subs<span class=\"_ _0\"></span>idiari<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7d y2fb3 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">6.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7e y2fb2 w72 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls10 wsa\">4.8<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs48a\">Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s recei<span class=\"_ _0\"></span>vable f<span class=\"_ _0\"></span>rom subsi<span class=\"_ _0\"></span>diari<span class=\"_ _0\"></span>es are dis<span class=\"_ _0\"></span>clos<span class=\"_ _0\"></span>ed in n<span class=\"_ _0\"></span>ote 1<span class=\"_ _3\"></span>4.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs48b\">The G<span class=\"_ _0\"></span>roup\u2019s retireme<span class=\"_ _0\"></span>nt bene<span class=\"_ _0\"></span>fit pla<span class=\"_ _0\"></span>ns are relate<span class=\"_ _0\"></span>d par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>es and th<span class=\"_ _0\"></span>e Group\u2019s and Company<span class=\"_ _0\"></span>\u2019s transac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns wit<span class=\"_ _0\"></span>h them are d<span class=\"_ _0\"></span>iscl<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>d in note 1<span class=\"_ _3\"></span>7<span class=\"_ _1e\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs48c\">Det<span class=\"_ _0\"></span>ails of trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons durin<span class=\"_ _0\"></span>g the year r<span class=\"_ _0\"></span>elating to th<span class=\"_ _0\"></span>e Company\u2019s inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies c<span class=\"_ _0\"></span>an be foun<span class=\"_ _0\"></span>d in note 1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs48d\">During t<span class=\"_ _0\"></span>he year th<span class=\"_ _0\"></span>e Group full<span class=\"_ _0\"></span>y impai<span class=\"_ _0\"></span>red it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in ass<span class=\"_ _0\"></span>ociate, Bo<span class=\"_ _0\"></span>nd 3D H<span class=\"_ _0\"></span>igh Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance Technolo<span class=\"_ _0\"></span>gy BV (\u2018B<span class=\"_ _0\"></span>ond<span class=\"_ _0\"></span>\u2019). No sha<span class=\"_ _0\"></span>re of los<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs48e\">was reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in relat<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d comp<span class=\"_ _0\"></span>any during F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024 (FY 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.3m)<span class=\"_ _3\"></span>. The fair valu<span class=\"_ _0\"></span>e of the l<span class=\"_ _0\"></span>oans du<span class=\"_ _0\"></span>e from Bo<span class=\"_ _0\"></span>nd was als<span class=\"_ _0\"></span>o </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs48f\">reduce<span class=\"_ _0\"></span>d to \u00a3nil. See n<span class=\"_ _0\"></span>ote 1<span class=\"_ _5\"></span>1 for fur<span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>er det<span class=\"_ _0\"></span>ails. </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs490\">The<span class=\"_ _0\"></span>re were s<span class=\"_ _0\"></span>ales o<span class=\"_ _0\"></span>f material of \u00a31<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>,00<span class=\"_ _0\"></span>0 to Bon<span class=\"_ _0\"></span>d in F<span class=\"_ _0\"></span>Y 2024 (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>nil). During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023 Bond w<span class=\"_ _0\"></span>as engag<span class=\"_ _0\"></span>ed to pro<span class=\"_ _0\"></span>vide te<span class=\"_ _0\"></span>chnic<span class=\"_ _0\"></span>al se<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>vice<span class=\"_ _0\"></span>s </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs491\">to the Grou<span class=\"_ _0\"></span>p of \u00a33<span class=\"_ _0\"></span>4,0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0. No suc<span class=\"_ _0\"></span>h ser<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ices we<span class=\"_ _0\"></span>re provi<span class=\"_ _0\"></span>ded d<span class=\"_ _0\"></span>uring F<span class=\"_ _0\"></span>Y 2024.<span class=\"_ _295\"> </span></div><div class=\"t m0 h9 ff32 fs7 fc5 sc0 ls7 ws1 gs492\">T<span class=\"_ _3\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons w<span class=\"_ _0\"></span>ith key m<span class=\"_ _0\"></span>ana<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt pe<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>nel<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs493\">The key mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent of the Gro<span class=\"_ _0\"></span>up and Company is t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e peo<span class=\"_ _0\"></span>ple hav<span class=\"_ _0\"></span>ing aut<span class=\"_ _0\"></span>horit<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>nd resp<span class=\"_ _0\"></span>onsib<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y for plann<span class=\"_ _0\"></span>ing, dire<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ing and cont<span class=\"_ _0\"></span>rolling </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs494\">the ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vit<span class=\"_ _0\"></span>ies of th<span class=\"_ _0\"></span>e Group an<span class=\"_ _0\"></span>d consis<span class=\"_ _0\"></span>ts o<span class=\"_ _0\"></span>f the Bo<span class=\"_ _0\"></span>ard of Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors<span class=\"_ _0\"></span>. </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls1d ws18 gs495\">C<span class=\"_ _3\"></span>ompensation of k<span class=\"_ _3\"></span>ey management<span class=\"_ _3\"></span> perso<span class=\"_ _0\"></span>nnel is s<span class=\"_ _3\"></span>hown in the table below:<span class=\"_ _295\"> </span></div><div class=\"gs496\"><table class=\"s w205 h145\" id=\"_e65e3472-e5c2-4c1b-9062-691ccd4867cd\"><tr><td></td><td class=\"t m0 x1fe h2b y33a7 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y33a7 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y33a8 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x467 h38 y33a8 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w4f7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Short-term employment benefits<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7f y2faf w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x68a y2fae wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w4f8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Post-employm<span class=\"_ _0\"></span>ent benefits<span class=\"_ _295\"> </span></div></td><td class=\"c n xa80 y2fb1 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n xa81 y2fb0 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n xa82 y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa83 y2fb2 w2b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7c ws7a gs497\">More detailed in<span class=\"_ _3\"></span>forma<span class=\"_ _3\"></span>tion conc<span class=\"_ _3\"></span>erning<span class=\"_ _3\"></span> Directors\u2019 remu<span class=\"_ _3\"></span>neration<span class=\"_ _3\"></span>, inc<span class=\"_ _3\"></span>luding<span class=\"_ _3\"></span> non-<span class=\"_ _0\"></span>cash benefits and c<span class=\"_ _3\"></span>ontribut<span class=\"_ _3\"></span>ions to<span class=\"_ _3\"></span> post-employment defined<span class=\"_ _3\"></span> </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs498\">ben<span class=\"_ _0\"></span>efit pla<span class=\"_ _0\"></span>ns, is giv<span class=\"_ _0\"></span>en in the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s\u2019 remun<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t on pag<span class=\"_ _0\"></span>es 1<span class=\"_ _5\"></span>1<span class=\"_ _5\"></span>1 to 13<span class=\"_ _3\"></span>3. </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs499\">Direc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>rs of th<span class=\"_ _0\"></span>e Company control 0.0<span class=\"_ _0\"></span>9% of the vot<span class=\"_ _0\"></span>ing shares of t<span class=\"_ _0\"></span>he Company, details of w<span class=\"_ _0\"></span>hich are g<span class=\"_ _0\"></span>iven on p<span class=\"_ _0\"></span>age 12<span class=\"_ _3\"></span>8.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs49a\">Det<span class=\"_ _0\"></span>ails of Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s\u2019 indem<span class=\"_ _0\"></span>nitie<span class=\"_ _0\"></span>s are give<span class=\"_ _0\"></span>n on pag<span class=\"_ _0\"></span>e 1<span class=\"_ _3\"></span>35.</div>",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfRelatedPartyExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-529": {
   "value": "23<span class=\"_ _0\"></span>. Rel<span class=\"_ _0\"></span>ate<span class=\"_ _0\"></span>d par<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y t<span class=\"_ _0\"></span>ran<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>io<span class=\"_ _0\"></span>ns<span class=\"_ _295\"> </span>Identity of relat<span class=\"_ _3\"></span>ed parties<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>ransac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons bet<span class=\"_ _0\"></span>w<span class=\"_ _0\"></span>een th<span class=\"_ _0\"></span>e Company and it<span class=\"_ _0\"></span>s sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies, w<span class=\"_ _0\"></span>hich are re<span class=\"_ _0\"></span>lated p<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>tie<span class=\"_ _0\"></span>s, have be<span class=\"_ _0\"></span>en elimi<span class=\"_ _0\"></span>nated on con<span class=\"_ _0\"></span>soli<span class=\"_ _0\"></span>datio<span class=\"_ _0\"></span>n and so ar<span class=\"_ _0\"></span>e only discl<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>d for the Compa<span class=\"_ _0\"></span>ny\u2019s financial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span><table class=\"s w1ba h144\" id=\"_761f6198-93f6-47dd-817b-0265ab7a3b99\"><tr><td></td><td class=\"t m0 x201 h38 y33a1 ff34 fs17 fc4 sc0 ls141 ws14f\">Compan<span class=\"_ _3\"></span>y<span class=\"_ _295\"> </span></td><td></td></tr><tr><td></td><td class=\"t m0 x1fe h2b y33a2 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y33a2 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y33a3 ff32 fs17 fc4 sc0 lse0 wsdb\">\u00a3m<span class=\"_ _295\"> </span></td><td class=\"t m0 x202 h38 y33a3 ff34 fs17 fc4 sc0 lsf ws9\">\u00a3m<span class=\"_ _295\"> </span></td></tr><tr><td class=\"t m0 x203 hb y33a4 ff32 fs7 fc0 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>radin<span class=\"_ _0\"></span>g tran<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns w<span class=\"_ _0\"></span>ith s<span class=\"_ _0\"></span>ub<span class=\"_ _0\"></span>sid<span class=\"_ _0\"></span>iar<span class=\"_ _0\"></span>ie<span class=\"_ _0\"></span>s<span class=\"_ _221\"> </span><span class=\"ff34 fc4\"> <span class=\"_ _215\"> </span><span class=\"ff32\"> <span class=\"_ _215\"> </span></span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y32c0 w4f2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Adminis<span class=\"_ _0\"></span>trati<span class=\"_ _0\"></span>ve ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es pai<span class=\"_ _0\"></span>d on Company<span class=\"_ _0\"></span>\u2019s behalf by subs<span class=\"_ _0\"></span>idiari<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n xa79 y33a5 w63 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">0.8<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7a y32c0 w2a4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"t m0 x203 hb y33a6 ff32 fs7 fc0 sc0 ls7 ws1\">Fina<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>ing t<span class=\"_ _0\"></span>ran<span class=\"_ _0\"></span>sac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ion<span class=\"_ _0\"></span>s wit<span class=\"_ _0\"></span>h su<span class=\"_ _0\"></span>bs<span class=\"_ _0\"></span>idi<span class=\"_ _0\"></span>ari<span class=\"_ _0\"></span>es<span class=\"_ _162\"> </span><span class=\"ff34 fc4\"> <span class=\"_ _7b\"> </span><span class=\"ff32\"> <span class=\"_ _215\"> </span></span> </span></td><td></td><td></td></tr><tr><td class=\"c n x1c2 y3315 w4f3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Div<span class=\"_ _0\"></span>iden<span class=\"_ _0\"></span>ds rece<span class=\"_ _0\"></span>ived fro<span class=\"_ _0\"></span>m subsid<span class=\"_ _0\"></span>iarie<span class=\"_ _0\"></span>s (net of with<span class=\"_ _0\"></span>holdi<span class=\"_ _0\"></span>ng ta<span class=\"_ _0\"></span>x)<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7b y3316 w4f4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1bd ws1d2\">42<span class=\"_ _0\"></span>.2<span class=\"_ _295\"> </span></div></td><td class=\"c n x94e y3315 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fcb w4f5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Cash trans<span class=\"_ _0\"></span>fers re<span class=\"_ _0\"></span>ceive<span class=\"_ _0\"></span>d from sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7c y2fcc w420 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsa2 ws9a\">58.5<span class=\"_ _295\"> </span></div></td><td class=\"c n x65b y2fcb w1c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">56<span class=\"_ _0\"></span>.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w4f6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Cash trans<span class=\"_ _0\"></span>fers ma<span class=\"_ _0\"></span>de to subs<span class=\"_ _0\"></span>idiari<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7d y2fb3 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">6.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7e y2fb2 w72 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls10 wsa\">4.8<span class=\"_ _295\"> </span></div></td></tr></table>Amo<span class=\"_ _0\"></span>unt<span class=\"_ _0\"></span>s recei<span class=\"_ _0\"></span>vable f<span class=\"_ _0\"></span>rom subsi<span class=\"_ _0\"></span>diari<span class=\"_ _0\"></span>es are dis<span class=\"_ _0\"></span>clos<span class=\"_ _0\"></span>ed in n<span class=\"_ _0\"></span>ote 1<span class=\"_ _3\"></span>4.<span class=\"_ _295\"> </span>The G<span class=\"_ _0\"></span>roup\u2019s retireme<span class=\"_ _0\"></span>nt bene<span class=\"_ _0\"></span>fit pla<span class=\"_ _0\"></span>ns are relate<span class=\"_ _0\"></span>d par<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>es and th<span class=\"_ _0\"></span>e Group\u2019s and Company<span class=\"_ _0\"></span>\u2019s transac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns wit<span class=\"_ _0\"></span>h them are d<span class=\"_ _0\"></span>iscl<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>d in note 1<span class=\"_ _3\"></span>7<span class=\"_ _1e\"></span>.<span class=\"_ _295\"> </span>Det<span class=\"_ _0\"></span>ails of trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons durin<span class=\"_ _0\"></span>g the year r<span class=\"_ _0\"></span>elating to th<span class=\"_ _0\"></span>e Company\u2019s inves<span class=\"_ _0\"></span>tment<span class=\"_ _0\"></span>s in sub<span class=\"_ _0\"></span>sidiar<span class=\"_ _0\"></span>ies c<span class=\"_ _0\"></span>an be foun<span class=\"_ _0\"></span>d in note 1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span>During t<span class=\"_ _0\"></span>he year th<span class=\"_ _0\"></span>e Group full<span class=\"_ _0\"></span>y impai<span class=\"_ _0\"></span>red it<span class=\"_ _0\"></span>s inves<span class=\"_ _0\"></span>tme<span class=\"_ _0\"></span>nt in ass<span class=\"_ _0\"></span>ociate, Bo<span class=\"_ _0\"></span>nd 3D H<span class=\"_ _0\"></span>igh Per<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance Technolo<span class=\"_ _0\"></span>gy BV (\u2018B<span class=\"_ _0\"></span>ond<span class=\"_ _0\"></span>\u2019). No sha<span class=\"_ _0\"></span>re of los<span class=\"_ _0\"></span>s was reco<span class=\"_ _0\"></span>gnis<span class=\"_ _0\"></span>ed in relat<span class=\"_ _0\"></span>ion to th<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>ociate<span class=\"_ _0\"></span>d comp<span class=\"_ _0\"></span>any during F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024 (FY 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>.3m)<span class=\"_ _3\"></span>. The fair valu<span class=\"_ _0\"></span>e of the l<span class=\"_ _0\"></span>oans du<span class=\"_ _0\"></span>e from Bo<span class=\"_ _0\"></span>nd was als<span class=\"_ _0\"></span>o reduce<span class=\"_ _0\"></span>d to \u00a3nil. See n<span class=\"_ _0\"></span>ote 1<span class=\"_ _5\"></span>1 for fur<span class=\"_ _0\"></span>th<span class=\"_ _0\"></span>er det<span class=\"_ _0\"></span>ails. The<span class=\"_ _0\"></span>re were s<span class=\"_ _0\"></span>ales o<span class=\"_ _0\"></span>f material of \u00a31<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>,00<span class=\"_ _0\"></span>0 to Bon<span class=\"_ _0\"></span>d in F<span class=\"_ _0\"></span>Y 2024 (F<span class=\"_ _0\"></span>Y 2023: \u00a3<span class=\"_ _3\"></span>nil). During F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023 Bond w<span class=\"_ _0\"></span>as engag<span class=\"_ _0\"></span>ed to pro<span class=\"_ _0\"></span>vide te<span class=\"_ _0\"></span>chnic<span class=\"_ _0\"></span>al se<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>vice<span class=\"_ _0\"></span>s to the Grou<span class=\"_ _0\"></span>p of \u00a33<span class=\"_ _0\"></span>4,0<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>0. No suc<span class=\"_ _0\"></span>h ser<span class=\"_ _0\"></span>v<span class=\"_ _0\"></span>ices we<span class=\"_ _0\"></span>re provi<span class=\"_ _0\"></span>ded d<span class=\"_ _0\"></span>uring F<span class=\"_ _0\"></span>Y 2024.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons w<span class=\"_ _0\"></span>ith key m<span class=\"_ _0\"></span>ana<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt pe<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>nel<span class=\"_ _295\"> </span>The key mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent of the Gro<span class=\"_ _0\"></span>up and Company is t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e peo<span class=\"_ _0\"></span>ple hav<span class=\"_ _0\"></span>ing aut<span class=\"_ _0\"></span>horit<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>nd resp<span class=\"_ _0\"></span>onsib<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y for plann<span class=\"_ _0\"></span>ing, dire<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ing and cont<span class=\"_ _0\"></span>rolling the ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vit<span class=\"_ _0\"></span>ies of th<span class=\"_ _0\"></span>e Group an<span class=\"_ _0\"></span>d consis<span class=\"_ _0\"></span>ts o<span class=\"_ _0\"></span>f the Bo<span class=\"_ _0\"></span>ard of Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors<span class=\"_ _0\"></span>. C<span class=\"_ _3\"></span>ompensation of k<span class=\"_ _3\"></span>ey management<span class=\"_ _3\"></span> perso<span class=\"_ _0\"></span>nnel is s<span class=\"_ _3\"></span>hown in the table below:<span class=\"_ _295\"> </span><table class=\"s w205 h145\" id=\"_e65e3472-e5c2-4c1b-9062-691ccd4867cd\"><tr><td></td><td class=\"t m0 x1fe h2b y33a7 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y33a7 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y33a8 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x467 h38 y33a8 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w4f7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Short-term employment benefits<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7f y2faf w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x68a y2fae wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w4f8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Post-employm<span class=\"_ _0\"></span>ent benefits<span class=\"_ _295\"> </span></div></td><td class=\"c n xa80 y2fb1 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n xa81 y2fb0 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n xa82 y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa83 y2fb2 w2b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr></table>More detailed in<span class=\"_ _3\"></span>forma<span class=\"_ _3\"></span>tion conc<span class=\"_ _3\"></span>erning<span class=\"_ _3\"></span> Directors\u2019 remu<span class=\"_ _3\"></span>neration<span class=\"_ _3\"></span>, inc<span class=\"_ _3\"></span>luding<span class=\"_ _3\"></span> non-<span class=\"_ _0\"></span>cash benefits and c<span class=\"_ _3\"></span>ontribut<span class=\"_ _3\"></span>ions to<span class=\"_ _3\"></span> post-employment defined<span class=\"_ _3\"></span> ben<span class=\"_ _0\"></span>efit pla<span class=\"_ _0\"></span>ns, is giv<span class=\"_ _0\"></span>en in the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s\u2019 remun<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t on pag<span class=\"_ _0\"></span>es 1<span class=\"_ _5\"></span>1<span class=\"_ _5\"></span>1 to 13<span class=\"_ _3\"></span>3. Direc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>rs of th<span class=\"_ _0\"></span>e Company control 0.0<span class=\"_ _0\"></span>9% of the vot<span class=\"_ _0\"></span>ing shares of t<span class=\"_ _0\"></span>he Company, details of w<span class=\"_ _0\"></span>hich are g<span class=\"_ _0\"></span>iven on p<span class=\"_ _0\"></span>age 12<span class=\"_ _3\"></span>8.<span class=\"_ _295\"> </span>Det<span class=\"_ _0\"></span>ails of Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s\u2019 indem<span class=\"_ _0\"></span>nitie<span class=\"_ _0\"></span>s are give<span class=\"_ _0\"></span>n on pag<span class=\"_ _0\"></span>e 1<span class=\"_ _3\"></span>35.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfTransactionsBetweenRelatedPartiesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-547": {
   "value": "T<span class=\"_ _3\"></span>ransa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons w<span class=\"_ _0\"></span>ith key m<span class=\"_ _0\"></span>ana<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span>me<span class=\"_ _0\"></span>nt pe<span class=\"_ _0\"></span>rs<span class=\"_ _0\"></span>on<span class=\"_ _0\"></span>nel<span class=\"_ _295\"> </span>The key mana<span class=\"_ _0\"></span>gem<span class=\"_ _0\"></span>ent of the Gro<span class=\"_ _0\"></span>up and Company is t<span class=\"_ _0\"></span>hos<span class=\"_ _0\"></span>e peo<span class=\"_ _0\"></span>ple hav<span class=\"_ _0\"></span>ing aut<span class=\"_ _0\"></span>horit<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>nd resp<span class=\"_ _0\"></span>onsib<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y for plann<span class=\"_ _0\"></span>ing, dire<span class=\"_ _0\"></span>ct<span class=\"_ _0\"></span>ing and cont<span class=\"_ _0\"></span>rolling the ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vit<span class=\"_ _0\"></span>ies of th<span class=\"_ _0\"></span>e Group an<span class=\"_ _0\"></span>d consis<span class=\"_ _0\"></span>ts o<span class=\"_ _0\"></span>f the Bo<span class=\"_ _0\"></span>ard of Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors<span class=\"_ _0\"></span>. C<span class=\"_ _3\"></span>ompensation of k<span class=\"_ _3\"></span>ey management<span class=\"_ _3\"></span> perso<span class=\"_ _0\"></span>nnel is s<span class=\"_ _3\"></span>hown in the table below:<span class=\"_ _295\"> </span><table class=\"s w205 h145\" id=\"_e65e3472-e5c2-4c1b-9062-691ccd4867cd\"><tr><td></td><td class=\"t m0 x1fe h2b y33a7 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 x1ff h38 y33a7 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 x201 h2b y33a8 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 x467 h38 y33a8 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w4f7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Short-term employment benefits<span class=\"_ _295\"> </span></div></td><td class=\"c n xa7f y2faf w1b0 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n x68a y2fae wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w4f8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Post-employm<span class=\"_ _0\"></span>ent benefits<span class=\"_ _295\"> </span></div></td><td class=\"c n xa80 y2fb1 w122 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">0<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n xa81 y2fb0 w92 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">0.2<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n xa82 y2fb3 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xa83 y2fb2 w2b8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr></table>More detailed in<span class=\"_ _3\"></span>forma<span class=\"_ _3\"></span>tion conc<span class=\"_ _3\"></span>erning<span class=\"_ _3\"></span> Directors\u2019 remu<span class=\"_ _3\"></span>neration<span class=\"_ _3\"></span>, inc<span class=\"_ _3\"></span>luding<span class=\"_ _3\"></span> non-<span class=\"_ _0\"></span>cash benefits and c<span class=\"_ _3\"></span>ontribut<span class=\"_ _3\"></span>ions to<span class=\"_ _3\"></span> post-employment defined<span class=\"_ _3\"></span> ben<span class=\"_ _0\"></span>efit pla<span class=\"_ _0\"></span>ns, is giv<span class=\"_ _0\"></span>en in the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s\u2019 remun<span class=\"_ _0\"></span>eratio<span class=\"_ _0\"></span>n repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t on pag<span class=\"_ _0\"></span>es 1<span class=\"_ _5\"></span>1<span class=\"_ _5\"></span>1 to 13<span class=\"_ _3\"></span>3. Direc<span class=\"_ _0\"></span>to<span class=\"_ _0\"></span>rs of th<span class=\"_ _0\"></span>e Company control 0.0<span class=\"_ _0\"></span>9% of the vot<span class=\"_ _0\"></span>ing shares of t<span class=\"_ _0\"></span>he Company, details of w<span class=\"_ _0\"></span>hich are g<span class=\"_ _0\"></span>iven on p<span class=\"_ _0\"></span>age 12<span class=\"_ _3\"></span>8.<span class=\"_ _295\"> </span>Det<span class=\"_ _0\"></span>ails of Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s\u2019 indem<span class=\"_ _0\"></span>nitie<span class=\"_ _0\"></span>s are give<span class=\"_ _0\"></span>n on pag<span class=\"_ _0\"></span>e 1<span class=\"_ _3\"></span>35.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfInformationAboutKeyManagementPersonnelExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-505": {
   "value": "24<span class=\"_ _0\"></span>. E<span class=\"_ _0\"></span>xch<span class=\"_ _0\"></span>ang<span class=\"_ _0\"></span>e rate<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Foreign cur<span class=\"_ _3\"></span>rency translation<span class=\"_ _295\"> </span>Func<span class=\"_ _0\"></span>tional and pres<span class=\"_ _0\"></span>entatio<span class=\"_ _0\"></span>n currenc<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span>Items in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the fi<span class=\"_ _0\"></span>nancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s of eac<span class=\"_ _0\"></span>h of the Grou<span class=\"_ _0\"></span>p\u2019s entities are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d using th<span class=\"_ _0\"></span>e curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y of the pr<span class=\"_ _0\"></span>imar<span class=\"_ _0\"></span>y eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c environm<span class=\"_ _0\"></span>ent in wh<span class=\"_ _0\"></span>ich the e<span class=\"_ _0\"></span>ntit<span class=\"_ _0\"></span>y op<span class=\"_ _0\"></span>erated (th<span class=\"_ _0\"></span>e \u2018func<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onal cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u2019). Th<span class=\"_ _0\"></span>e conso<span class=\"_ _0\"></span>lidated f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s are pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d in Sterling, which i<span class=\"_ _0\"></span>s the Company<span class=\"_ _0\"></span>\u2019s functi<span class=\"_ _0\"></span>onal an<span class=\"_ _0\"></span>d pres<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>ion cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons a<span class=\"_ _0\"></span>nd b<span class=\"_ _0\"></span>alan<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Fore<span class=\"_ _0\"></span>ign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons are trans<span class=\"_ _0\"></span>lated into th<span class=\"_ _0\"></span>e func<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nal curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y using th<span class=\"_ _0\"></span>e exchang<span class=\"_ _0\"></span>e rate prevaili<span class=\"_ _0\"></span>ng on the d<span class=\"_ _0\"></span>ates of th<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge gain<span class=\"_ _0\"></span>s and los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s result<span class=\"_ _0\"></span>ing from th<span class=\"_ _0\"></span>e set<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ement of su<span class=\"_ _0\"></span>ch trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns and from t<span class=\"_ _0\"></span>he retrans<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n to balance sh<span class=\"_ _0\"></span>eet da<span class=\"_ _0\"></span>te exchang<span class=\"_ _0\"></span>e rates of m<span class=\"_ _0\"></span>onet<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies d<span class=\"_ _0\"></span>enom<span class=\"_ _0\"></span>inated in forei<span class=\"_ _0\"></span>gn curre<span class=\"_ _0\"></span>ncie<span class=\"_ _0\"></span>s are reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent, e<span class=\"_ _0\"></span>xcept wh<span class=\"_ _0\"></span>en defer<span class=\"_ _0\"></span>red in eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y as quali<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ying c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>w hed<span class=\"_ _0\"></span>ges<span class=\"_ _0\"></span>. In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, whe<span class=\"_ _0\"></span>re an exchang<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ce arise<span class=\"_ _0\"></span>s on an intra<span class=\"_ _0\"></span>group m<span class=\"_ _0\"></span>onet<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y ite<span class=\"_ _0\"></span>m that, in<span class=\"_ gs34\"> </span>subs<span class=\"_ _0\"></span>tance, for<span class=\"_ _0\"></span>ms par<span class=\"_ _0\"></span>t of th<span class=\"_ _0\"></span>e entit<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u2019s net invest<span class=\"_ _0\"></span>ment in a fore<span class=\"_ _0\"></span>ign op<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on, the<span class=\"_ _0\"></span>se dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ces are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in oth<span class=\"_ _0\"></span>er comp<span class=\"_ _0\"></span>rehens<span class=\"_ _0\"></span>ive income i<span class=\"_ _0\"></span>n the cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d financ<span class=\"_ _0\"></span>ial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ents a<span class=\"_ _0\"></span>nd accumula<span class=\"_ _0\"></span>ted in equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y until the d<span class=\"_ _0\"></span>ispo<span class=\"_ _0\"></span>sal of t<span class=\"_ _0\"></span>he foreig<span class=\"_ _0\"></span>n ope<span class=\"_ _0\"></span>ration.<span class=\"_ _295\"> </span>Group com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s and fi<span class=\"_ _0\"></span>nancial p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion of all t<span class=\"_ _0\"></span>he Group e<span class=\"_ _0\"></span>ntitie<span class=\"_ _0\"></span>s (none of w<span class=\"_ _0\"></span>hich have the c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f a hyper<span class=\"_ _0\"></span>inflati<span class=\"_ _0\"></span>onar<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>conomy) t<span class=\"_ _0\"></span>hat have a<span class=\"_ gs34\"> </span>func<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nal curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y dif<span class=\"_ _0\"></span>ferent fro<span class=\"_ _0\"></span>m the pre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y are transla<span class=\"_ _0\"></span>ted into the pr<span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>ntati<span class=\"_ _0\"></span>on curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y as foll<span class=\"_ _0\"></span>ows: <span class=\"_ _d\"></span><span class=\"ff36\">u<span class=\"_ _295\"> </span></span>ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s for each b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nted are trans<span class=\"_ _0\"></span>lated at th<span class=\"_ _0\"></span>e closi<span class=\"_ _0\"></span>ng rate at the da<span class=\"_ _0\"></span>te of that bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et; <span class=\"_ _d\"></span><span class=\"ff36\">u<span class=\"_ _295\"> </span></span>income a<span class=\"_ _0\"></span>nd ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es for ea<span class=\"_ _0\"></span>ch incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt are translate<span class=\"_ _0\"></span>d at weig<span class=\"_ _0\"></span>hted averag<span class=\"_ _0\"></span>e exchang<span class=\"_ _0\"></span>e rates; and <span class=\"_ _d\"></span><span class=\"ff36\">u<span class=\"_ _295\"> </span></span>all result<span class=\"_ _0\"></span>ing exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nces, fro<span class=\"_ _0\"></span>m 1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as a s<span class=\"_ _0\"></span>epara<span class=\"_ _0\"></span>te compo<span class=\"_ _0\"></span>nent of eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>The m<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>t signif<span class=\"_ _0\"></span>icant Sterlin<span class=\"_ _0\"></span>g exchang<span class=\"_ _0\"></span>e rates us<span class=\"_ _0\"></span>ed in the f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>ta<span class=\"_ _0\"></span>tement<span class=\"_ _0\"></span>s und<span class=\"_ _0\"></span>er the G<span class=\"_ _0\"></span>roup\u2019s accounting po<span class=\"_ _0\"></span>licie<span class=\"_ _0\"></span>s are:<span class=\"_ _295\"> </span><table class=\"s w4f9 h146\" id=\"_d1f74fcc-9bd1-4343-aa57-d494aff24769\"><tr><td></td><td class=\"c n xa84 y33a9 w224 h107\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></div></td><td></td><td></td><td class=\"c n xa85 y33aa w225 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></div></td></tr><tr><td></td><td class=\"c n xa86 y33ab w4fa h129\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 ls7 ws1\">Avera<span class=\"_ _0\"></span>ge s<span class=\"_ _0\"></span>po<span class=\"_ _0\"></span>t</div></td><td class=\"c n xa87 y33ab w4fb h129\"><div class=\"t m0 x1c1 h38 y30d3 ff32 fs17 fc4 sc0 lsdf ws4\">Closing</div></td><td class=\"c n xa88 y33ac w3e2 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 lse2 wsdd\">Average spot<span class=\"_ _295\"> </span></div></td><td class=\"c n xa89 y33ac w4fc hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls4f ws4b\">Clo<span class=\"_ _0\"></span>sin<span class=\"_ _0\"></span>g<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fcb w4fd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">US Doll<span class=\"_ _0\"></span>ar<span class=\"_ _295\"> </span></div></td><td class=\"c n xa8a y2fcc w4fe hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n xa8b y2fcc w4ff hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.<span class=\"_ _0\"></span>3<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n xa8c y2fcb w500 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n xa8d y2fcb w356 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w357 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls26 ws22\">Euro<span class=\"_ _295\"> </span></div></td><td class=\"c n xa8e y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>.1<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td><td class=\"c n xa8f y2fb3 w501 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n xa90 y2fb2 w359 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">1.1<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n x439 y2fb2 w502 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">1<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td></tr></table>The av<span class=\"_ _0\"></span>erage e<span class=\"_ _0\"></span>xchange rate<span class=\"_ _0\"></span>s in the a<span class=\"_ _0\"></span>bove t<span class=\"_ _0\"></span>able a<span class=\"_ _0\"></span>re the we<span class=\"_ _0\"></span>ighted avera<span class=\"_ _0\"></span>ge sp<span class=\"_ _0\"></span>ot rates ap<span class=\"_ _0\"></span>plie<span class=\"_ _0\"></span>d to foreign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y tra<span class=\"_ _0\"></span>nsac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ions, e<span class=\"_ _0\"></span>xcluding t<span class=\"_ _0\"></span>he impac<span class=\"_ _0\"></span>t of for<span class=\"_ _0\"></span>eign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y contra<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>. Any gai<span class=\"_ _0\"></span>ns and lo<span class=\"_ _0\"></span>sse<span class=\"_ _0\"></span>s on forei<span class=\"_ _0\"></span>gn curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y contrac<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>s, w<span class=\"_ _0\"></span>here n<span class=\"_ _0\"></span>et hed<span class=\"_ _0\"></span>ging has b<span class=\"_ _0\"></span>een a<span class=\"_ _0\"></span>pplie<span class=\"_ _0\"></span>d for ca<span class=\"_ _0\"></span>sh flow hed<span class=\"_ _0\"></span>ges, h<span class=\"_ _0\"></span>ave bee<span class=\"_ _0\"></span>n sep<span class=\"_ _0\"></span>aratel<span class=\"_ _0\"></span>y discl<span class=\"_ _0\"></span>ose<span class=\"_ _0\"></span>d in the inco<span class=\"_ _0\"></span>me s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent as re<span class=\"_ _0\"></span>quired, in a<span class=\"_ _0\"></span>ccordance w<span class=\"_ _0\"></span>ith I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S 9.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfEffectOfChangesInForeignExchangeRatesExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-575": {
   "value": "Func<span class=\"_ _0\"></span>tional and pres<span class=\"_ _0\"></span>entatio<span class=\"_ _0\"></span>n currenc<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span>Items in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the fi<span class=\"_ _0\"></span>nancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s of eac<span class=\"_ _0\"></span>h of the Grou<span class=\"_ _0\"></span>p\u2019s entities are m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>d using th<span class=\"_ _0\"></span>e curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y of the pr<span class=\"_ _0\"></span>imar<span class=\"_ _0\"></span>y eco<span class=\"_ _0\"></span>nomi<span class=\"_ _0\"></span>c environm<span class=\"_ _0\"></span>ent in wh<span class=\"_ _0\"></span>ich the e<span class=\"_ _0\"></span>ntit<span class=\"_ _0\"></span>y op<span class=\"_ _0\"></span>erated (th<span class=\"_ _0\"></span>e \u2018func<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>onal cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u2019). Th<span class=\"_ _0\"></span>e conso<span class=\"_ _0\"></span>lidated f<span class=\"_ _0\"></span>inancial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s are pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d in Sterling, which i<span class=\"_ _0\"></span>s the Company<span class=\"_ _0\"></span>\u2019s functi<span class=\"_ _0\"></span>onal an<span class=\"_ _0\"></span>d pres<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>ion cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForFunctionalCurrencyExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-576": {
   "value": "T<span class=\"_ _3\"></span>rans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons a<span class=\"_ _0\"></span>nd b<span class=\"_ _0\"></span>alan<span class=\"_ _0\"></span>ce<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>Fore<span class=\"_ _0\"></span>ign cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ons are trans<span class=\"_ _0\"></span>lated into th<span class=\"_ _0\"></span>e func<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nal curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y using th<span class=\"_ _0\"></span>e exchang<span class=\"_ _0\"></span>e rate prevaili<span class=\"_ _0\"></span>ng on the d<span class=\"_ _0\"></span>ates of th<span class=\"_ _0\"></span>e transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Fore<span class=\"_ _0\"></span>ign excha<span class=\"_ _0\"></span>nge gain<span class=\"_ _0\"></span>s and los<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>s result<span class=\"_ _0\"></span>ing from th<span class=\"_ _0\"></span>e set<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>ement of su<span class=\"_ _0\"></span>ch trans<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>ns and from t<span class=\"_ _0\"></span>he retrans<span class=\"_ _0\"></span>latio<span class=\"_ _0\"></span>n to balance sh<span class=\"_ _0\"></span>eet da<span class=\"_ _0\"></span>te exchang<span class=\"_ _0\"></span>e rates of m<span class=\"_ _0\"></span>onet<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s and l<span class=\"_ _0\"></span>iabilit<span class=\"_ _0\"></span>ies d<span class=\"_ _0\"></span>enom<span class=\"_ _0\"></span>inated in forei<span class=\"_ _0\"></span>gn curre<span class=\"_ _0\"></span>ncie<span class=\"_ _0\"></span>s are reco<span class=\"_ _0\"></span>gnise<span class=\"_ _0\"></span>d in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent, e<span class=\"_ _0\"></span>xcept wh<span class=\"_ _0\"></span>en defer<span class=\"_ _0\"></span>red in eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y as quali<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>ying c<span class=\"_ _0\"></span>ash flo<span class=\"_ _0\"></span>w hed<span class=\"_ _0\"></span>ges<span class=\"_ _0\"></span>. In ad<span class=\"_ _0\"></span>ditio<span class=\"_ _0\"></span>n, whe<span class=\"_ _0\"></span>re an exchang<span class=\"_ _0\"></span>e dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ce arise<span class=\"_ _0\"></span>s on an intra<span class=\"_ _0\"></span>group m<span class=\"_ _0\"></span>onet<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>y ite<span class=\"_ _0\"></span>m that, in<span class=\"_ gs34\"> </span>subs<span class=\"_ _0\"></span>tance, for<span class=\"_ _0\"></span>ms par<span class=\"_ _0\"></span>t of th<span class=\"_ _0\"></span>e entit<span class=\"_ _0\"></span>y<span class=\"_ _0\"></span>\u2019s net invest<span class=\"_ _0\"></span>ment in a fore<span class=\"_ _0\"></span>ign op<span class=\"_ _0\"></span>erati<span class=\"_ _0\"></span>on, the<span class=\"_ _0\"></span>se dif<span class=\"_ _0\"></span>feren<span class=\"_ _0\"></span>ces are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed in oth<span class=\"_ _0\"></span>er comp<span class=\"_ _0\"></span>rehens<span class=\"_ _0\"></span>ive income i<span class=\"_ _0\"></span>n the cons<span class=\"_ _0\"></span>olidate<span class=\"_ _0\"></span>d financ<span class=\"_ _0\"></span>ial st<span class=\"_ _0\"></span>atem<span class=\"_ _0\"></span>ents a<span class=\"_ _0\"></span>nd accumula<span class=\"_ _0\"></span>ted in equi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y until the d<span class=\"_ _0\"></span>ispo<span class=\"_ _0\"></span>sal of t<span class=\"_ _0\"></span>he foreig<span class=\"_ _0\"></span>n ope<span class=\"_ _0\"></span>ration.<span class=\"_ _295\"> </span>Group com<span class=\"_ _0\"></span>panie<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span>The re<span class=\"_ _0\"></span>sult<span class=\"_ _0\"></span>s and fi<span class=\"_ _0\"></span>nancial p<span class=\"_ _0\"></span>osit<span class=\"_ _0\"></span>ion of all t<span class=\"_ _0\"></span>he Group e<span class=\"_ _0\"></span>ntitie<span class=\"_ _0\"></span>s (none of w<span class=\"_ _0\"></span>hich have the c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y o<span class=\"_ _0\"></span>f a hyper<span class=\"_ _0\"></span>inflati<span class=\"_ _0\"></span>onar<span class=\"_ _0\"></span>y e<span class=\"_ _0\"></span>conomy) t<span class=\"_ _0\"></span>hat have a<span class=\"_ gs34\"> </span>func<span class=\"_ _0\"></span>tio<span class=\"_ _0\"></span>nal curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y dif<span class=\"_ _0\"></span>ferent fro<span class=\"_ _0\"></span>m the pre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y are transla<span class=\"_ _0\"></span>ted into the pr<span class=\"_ _0\"></span>ese<span class=\"_ _0\"></span>ntati<span class=\"_ _0\"></span>on curre<span class=\"_ _0\"></span>nc<span class=\"_ _0\"></span>y as foll<span class=\"_ _0\"></span>ows: <span class=\"_ _d\"></span><span class=\"ff36\">u<span class=\"_ _295\"> </span></span>ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s and liab<span class=\"_ _0\"></span>ilitie<span class=\"_ _0\"></span>s for each b<span class=\"_ _0\"></span>alance sh<span class=\"_ _0\"></span>eet p<span class=\"_ _0\"></span>rese<span class=\"_ _0\"></span>nted are trans<span class=\"_ _0\"></span>lated at th<span class=\"_ _0\"></span>e closi<span class=\"_ _0\"></span>ng rate at the da<span class=\"_ _0\"></span>te of that bala<span class=\"_ _0\"></span>nce she<span class=\"_ _0\"></span>et; <span class=\"_ _d\"></span><span class=\"ff36\">u<span class=\"_ _295\"> </span></span>income a<span class=\"_ _0\"></span>nd ex<span class=\"_ _0\"></span>pens<span class=\"_ _0\"></span>es for ea<span class=\"_ _0\"></span>ch incom<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ateme<span class=\"_ _0\"></span>nt are translate<span class=\"_ _0\"></span>d at weig<span class=\"_ _0\"></span>hted averag<span class=\"_ _0\"></span>e exchang<span class=\"_ _0\"></span>e rates; and <span class=\"_ _d\"></span><span class=\"ff36\">u<span class=\"_ _295\"> </span></span>all result<span class=\"_ _0\"></span>ing exchan<span class=\"_ _0\"></span>ge dif<span class=\"_ _0\"></span>fere<span class=\"_ _0\"></span>nces, fro<span class=\"_ _0\"></span>m 1 Oc<span class=\"_ _0\"></span>tob<span class=\"_ _0\"></span>er 20<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>4, are re<span class=\"_ _0\"></span>cognis<span class=\"_ _0\"></span>ed as a s<span class=\"_ _0\"></span>epara<span class=\"_ _0\"></span>te compo<span class=\"_ _0\"></span>nent of eq<span class=\"_ _0\"></span>uit<span class=\"_ _0\"></span>y.<span class=\"_ _295\"> </span>",
   "dimensions": {
    "concept": "ifrs-full:DescriptionOfAccountingPolicyForForeignCurrencyTranslationExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-506": {
   "value": "<div class=\"t m0 h9 ff32 fs7 fc3 sc0 ls7c ws7a gs4b1\">25. Alternative perform<span class=\"_ _0\"></span>ance measures<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4b2\">This s<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>on includ<span class=\"_ _0\"></span>es a re<span class=\"_ _0\"></span>concilia<span class=\"_ _0\"></span>tion of ce<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tain al<span class=\"_ _0\"></span>ternat<span class=\"_ _0\"></span>ive pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>s (\u2018<span class=\"_ _5\"></span>A<span class=\"_ _0\"></span>PM<span class=\"_ _0\"></span>s\u2019) to the m<span class=\"_ _0\"></span>os<span class=\"_ _0\"></span>t direc<span class=\"_ _0\"></span>tl<span class=\"_ _0\"></span>y reco<span class=\"_ _0\"></span>ncilabl<span class=\"_ _0\"></span>e line item<span class=\"_ _0\"></span>s in </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4b3\">the<span class=\"_ gs34\"> </span>fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tatem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. T<span class=\"_ _0\"></span>he pre<span class=\"_ _0\"></span>sent<span class=\"_ _0\"></span>ation o<span class=\"_ _0\"></span>f AP<span class=\"_ _0\"></span>Ms sho<span class=\"_ _0\"></span>uld not b<span class=\"_ _0\"></span>e consid<span class=\"_ _0\"></span>ered in is<span class=\"_ _0\"></span>olat<span class=\"_ _0\"></span>ion or a<span class=\"_ _0\"></span>s a subst<span class=\"_ _0\"></span>itute for re<span class=\"_ _0\"></span>lated fina<span class=\"_ _0\"></span>ncial me<span class=\"_ _0\"></span>asures </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4b4\">prepa<span class=\"_ _0\"></span>red in accord<span class=\"_ _0\"></span>ance wi<span class=\"_ _0\"></span>th I<span class=\"_ _0\"></span>FR<span class=\"_ _0\"></span>S. T<span class=\"_ _0\"></span>he AP<span class=\"_ _0\"></span>Ms pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d in this re<span class=\"_ _0\"></span>por<span class=\"_ _0\"></span>t may d<span class=\"_ _0\"></span>if<span class=\"_ _0\"></span>fer from simila<span class=\"_ _0\"></span>rly ti<span class=\"_ _0\"></span>tled m<span class=\"_ _0\"></span>easure<span class=\"_ _0\"></span>s use<span class=\"_ _0\"></span>d by other co<span class=\"_ _0\"></span>mpani<span class=\"_ _0\"></span>es. </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4b5\">Whe<span class=\"_ _0\"></span>re one A<span class=\"_ _0\"></span>PM is d<span class=\"_ _0\"></span>eri<span class=\"_ _0\"></span>ved from a<span class=\"_ _0\"></span>nothe<span class=\"_ _0\"></span>r AP<span class=\"_ _0\"></span>M, a cros<span class=\"_ _0\"></span>s-<span class=\"_ _0\"></span>refere<span class=\"_ _0\"></span>nce to the rel<span class=\"_ _0\"></span>evant A<span class=\"_ _0\"></span>PM has b<span class=\"_ _0\"></span>ee<span class=\"_ _0\"></span>n includ<span class=\"_ _0\"></span>ed, whi<span class=\"_ _0\"></span>ch then p<span class=\"_ _0\"></span>rovid<span class=\"_ _0\"></span>es th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4b6\">recon<span class=\"_ _0\"></span>ciliatio<span class=\"_ _0\"></span>n to the mo<span class=\"_ _0\"></span>st dir<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>tly re<span class=\"_ _0\"></span>concil<span class=\"_ _0\"></span>able lin<span class=\"_ _0\"></span>e items<span class=\"_ _0\"></span>. AP<span class=\"_ _0\"></span>M 1 to AP<span class=\"_ _0\"></span>M 9 bel<span class=\"_ _0\"></span>ow have be<span class=\"_ _0\"></span>en c<span class=\"_ _0\"></span>alculate<span class=\"_ _0\"></span>d on a consis<span class=\"_ _0\"></span>tent ba<span class=\"_ _0\"></span>sis to prio<span class=\"_ _0\"></span>r year<span class=\"_ _3\"></span>. </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4b7\">One a<span class=\"_ _0\"></span>dditi<span class=\"_ _0\"></span>onal A<span class=\"_ _0\"></span>PM<span class=\"_ _0\"></span>, Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve ta<span class=\"_ _0\"></span>x rate (A<span class=\"_ _0\"></span>PM 10), has been in<span class=\"_ _0\"></span>clude<span class=\"_ _0\"></span>d in the cur<span class=\"_ _0\"></span>rent year b<span class=\"_ _0\"></span>ec<span class=\"_ _0\"></span>ause it ha<span class=\"_ _0\"></span>s bee<span class=\"_ _0\"></span>n use<span class=\"_ _0\"></span>d by the Bo<span class=\"_ _0\"></span>ard to </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4b8\">ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s the ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve ta<span class=\"_ _0\"></span>x rate exclu<span class=\"_ _0\"></span>ding the t<span class=\"_ _0\"></span>ax i<span class=\"_ _0\"></span>mpac<span class=\"_ _0\"></span>t of e<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal items<span class=\"_ _0\"></span>. </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4b9\">Given t<span class=\"_ _0\"></span>he chang<span class=\"_ _0\"></span>e in the fi<span class=\"_ _0\"></span>nancing s<span class=\"_ _0\"></span>truc<span class=\"_ _0\"></span>ture o<span class=\"_ _0\"></span>f the Grou<span class=\"_ _0\"></span>p, with the u<span class=\"_ _0\"></span>tilis<span class=\"_ _0\"></span>ation o<span class=\"_ _0\"></span>f the revo<span class=\"_ _0\"></span>lvin<span class=\"_ _0\"></span>g credit fac<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y and conti<span class=\"_ _0\"></span>nued us<span class=\"_ _0\"></span>e of bank l<span class=\"_ _0\"></span>oans </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4ba\">to fund new ma<span class=\"_ _0\"></span>nufac<span class=\"_ _0\"></span>turing o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ions in China, the D<span class=\"_ _0\"></span>irec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s now co<span class=\"_ _0\"></span>nside<span class=\"_ _0\"></span>r the bro<span class=\"_ _0\"></span>ade<span class=\"_ _0\"></span>r net fund<span class=\"_ _0\"></span>s<span class=\"_ _0\"></span>/debt m<span class=\"_ _0\"></span>etric (<span class=\"_ _0\"></span>see n<span class=\"_ _0\"></span>ote 1<span class=\"_ _3\"></span>6) to bet<span class=\"_ _0\"></span>ter </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4bb\">repre<span class=\"_ _0\"></span>sent th<span class=\"_ _0\"></span>e financia<span class=\"_ _0\"></span>l posi<span class=\"_ _0\"></span>tion w<span class=\"_ _0\"></span>hen d<span class=\"_ _0\"></span>eterm<span class=\"_ _0\"></span>ining the us<span class=\"_ _0\"></span>e of ca<span class=\"_ _0\"></span>sh unde<span class=\"_ _0\"></span>r the c<span class=\"_ _0\"></span>apit<span class=\"_ _0\"></span>al allo<span class=\"_ _0\"></span>cat<span class=\"_ _0\"></span>ion p<span class=\"_ _0\"></span>olic<span class=\"_ _0\"></span>y, and therefore a<span class=\"_ _0\"></span>re no lo<span class=\"_ _0\"></span>nger </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls1d ws18 gs4bc\">presenting the<span class=\"_ _3\"></span> Available<span class=\"_ _3\"></span> Cash APM metric previously<span class=\"_ _3\"></span> used.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4bd\">The R<span class=\"_ _0\"></span>eturn o<span class=\"_ _0\"></span>n Sale<span class=\"_ _0\"></span>s met<span class=\"_ _0\"></span>ric is als<span class=\"_ _0\"></span>o not pre<span class=\"_ _0\"></span>sente<span class=\"_ _0\"></span>d in F<span class=\"_ _0\"></span>Y 2024 as it is no lon<span class=\"_ _0\"></span>ger a s<span class=\"_ _0\"></span>trategi<span class=\"_ _0\"></span>c KP<span class=\"_ _0\"></span>I.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff32 fs7 fc4 sc0 ls7 ws1 gs4be\">AP<span class=\"_ _0\"></span>M 1<span class=\"ff34\"> <span class=\"_ _24\"> </span> <span class=\"_ _4\"></span>O<span class=\"_ _0\"></span>pe<span class=\"_ _0\"></span>rating profi<span class=\"_ _0\"></span>t before e<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>onal ite<span class=\"_ _0\"></span>ms (referred to as <span class=\"ff32 ls10 wsa\">un<span class=\"_ _0\"></span>derlying ope<span class=\"_ _0\"></span>rating profit</span>) is ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n ope<span class=\"_ _0\"></span>rating prof<span class=\"_ _0\"></span>it befo<span class=\"_ _0\"></span>re </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4bf\">the<span class=\"_ gs34\"> </span>imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of excep<span class=\"_ _0\"></span>tional i<span class=\"_ _0\"></span>tems. T<span class=\"_ _0\"></span>his me<span class=\"_ _0\"></span>tric is u<span class=\"_ _0\"></span>sed by t<span class=\"_ _0\"></span>he Boa<span class=\"_ _0\"></span>rd to ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s the und<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>ying p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce of the bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s excludi<span class=\"_ _0\"></span>ng </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4c0\">items that a<span class=\"_ _0\"></span>re, in aggreg<span class=\"_ _0\"></span>ate, material in si<span class=\"_ _0\"></span>ze and<span class=\"_ _0\"></span>/or unusual o<span class=\"_ _0\"></span>r infrequ<span class=\"_ _0\"></span>ent in nature. E<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal items fo<span class=\"_ _0\"></span>r F<span class=\"_ _0\"></span>Y 2024 within </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs4c1\">op<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>rat<span class=\"_ _0\"></span>ing<span class=\"_ _0\"></span> pr<span class=\"_ _0\"></span>of<span class=\"_ _0\"></span>it <span class=\"_ _0\"></span>is <span class=\"_ _0\"></span>a c<span class=\"_ _0\"></span>har<span class=\"_ _0\"></span>ge<span class=\"_ _0\"></span> of<span class=\"_ _0\"></span> \u00a31<span class=\"_ _5\"></span>4<span class=\"_ _0\"></span>.5m (F<span class=\"_ _0\"></span>Y 2023: charge of \u00a37<span class=\"_ _3\"></span>.5m<span class=\"_ _3\"></span>) relating to bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s proce<span class=\"_ _0\"></span>ss imp<span class=\"_ _0\"></span>roveme<span class=\"_ _0\"></span>nts in<span class=\"_ _0\"></span>cluding ER<span class=\"_ _0\"></span>P sy<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>m </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws23 gs4c2\">implementation<span class=\"_ _3\"></span> and the imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent of prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equipm<span class=\"_ _0\"></span>ent relat<span class=\"_ _0\"></span>ing to gea<span class=\"_ _0\"></span>rs manu<span class=\"_ _0\"></span>fac<span class=\"_ _0\"></span>turing (F<span class=\"_ _1\"></span>Y<span class=\"_ gs34\"> </span>2<span class=\"_ _3\"></span>023: busines<span class=\"_ _0\"></span>s proce<span class=\"_ _0\"></span>ss </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4c3\">improve<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s includ<span class=\"_ _0\"></span>ing ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem imp<span class=\"_ _0\"></span>lem<span class=\"_ _0\"></span>entat<span class=\"_ _0\"></span>ion), furth<span class=\"_ _0\"></span>er de<span class=\"_ _0\"></span>tails of w<span class=\"_ _0\"></span>hich are d<span class=\"_ _0\"></span>isclo<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>d in note 3.<span class=\"_ _295\"> </span></div><div class=\"gs4c4\"><table class=\"s w503 h145\" id=\"_fe514476-2997-437d-a6c2-50b550b55c6e\"><tr><td></td><td class=\"t m0 xa92 h2b y33ad ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xa93 h38 y33ad ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 xa94 h2b y33ae ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 xa95 h38 y33ae ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fae w504 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Operating profit<span class=\"_ _295\"> </span></div></td><td class=\"c n xa96 y2faf w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">45.8<span class=\"_ _295\"> </span></div></td><td class=\"c n xa97 y2fae w2b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">73.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w27 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items<span class=\"_ _295\"> </span></div></td><td class=\"c n xa98 y2fb1 w505 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls14 wse\">14<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n xa99 y2fb0 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w506 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Underlying operating profit<span class=\"_ _295\"> </span></div></td><td class=\"c n xa9a y2fb3 w25 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">60.3<span class=\"_ _295\"> </span></div></td><td class=\"c n xa9b y2fb2 w33f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _1\"></span>0.7<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 h9 ff32 fs7 fc4 sc0 ls7 ws1 gs4c5\">AP<span class=\"_ _0\"></span>M 2</div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4c6\"> <span class=\"_ _24\"> </span> <span class=\"_ _4\"></span>P<span class=\"_ _0\"></span>rofit b<span class=\"_ _0\"></span>efore exce<span class=\"_ _0\"></span>ptiona<span class=\"_ _0\"></span>l items and t<span class=\"_ _0\"></span>ax (refer<span class=\"_ _0\"></span>red to as<span class=\"ff32\"> un<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing p<span class=\"_ _0\"></span>rof<span class=\"_ _0\"></span>it b<span class=\"_ _0\"></span>efor<span class=\"_ _0\"></span>e t<span class=\"_ _0\"></span>ax</span>) i<span class=\"_ _0\"></span>s base<span class=\"_ _0\"></span>d on prof<span class=\"_ _0\"></span>it befo<span class=\"_ _0\"></span>re ta<span class=\"_ _0\"></span>x (\u2018PB<span class=\"_ _0\"></span>T\u2019) b<span class=\"_ _0\"></span>efore </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4c7\">the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of excep<span class=\"_ _0\"></span>tional i<span class=\"_ _0\"></span>tems. T<span class=\"_ _0\"></span>his me<span class=\"_ _0\"></span>tric is u<span class=\"_ _0\"></span>sed by t<span class=\"_ _0\"></span>he Boa<span class=\"_ _0\"></span>rd to ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s the und<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>ying p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>forman<span class=\"_ _0\"></span>ce of the bus<span class=\"_ _0\"></span>ines<span class=\"_ _0\"></span>s excludi<span class=\"_ _0\"></span>ng </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4c8\">items that a<span class=\"_ _0\"></span>re, in aggreg<span class=\"_ _0\"></span>ate, material in si<span class=\"_ _0\"></span>ze and<span class=\"_ _0\"></span>/or unusual o<span class=\"_ _0\"></span>r infrequ<span class=\"_ _0\"></span>ent in nature. E<span class=\"_ _0\"></span>xceptio<span class=\"_ _0\"></span>nal items fo<span class=\"_ _0\"></span>r F<span class=\"_ _0\"></span>Y 2024 is a charge of </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls72 ws1 gs4c9\">\u00a335.7<span class=\"_ _3\"></span>m (FY 2023: charge o<span class=\"_ _0\"></span>f \u00a37<span class=\"_ _5\"></span>.5m) relating to bu<span class=\"_ _0\"></span>sines<span class=\"_ _0\"></span>s pro<span class=\"_ _0\"></span>cess im<span class=\"_ _0\"></span>provem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s includin<span class=\"_ _0\"></span>g ERP s<span class=\"_ _0\"></span>ys<span class=\"_ _0\"></span>tem impl<span class=\"_ _0\"></span>ement<span class=\"_ _0\"></span>ati<span class=\"_ _0\"></span>on, im<span class=\"_ _0\"></span>pa<span class=\"_ _0\"></span>irm<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>nt o<span class=\"_ _0\"></span>f </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4ca\">prop<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y, plant and equipm<span class=\"_ _0\"></span>ent relat<span class=\"_ _0\"></span>ing to gear<span class=\"_ _0\"></span>s manu<span class=\"_ _0\"></span>fact<span class=\"_ _0\"></span>uring, impairment <span class=\"_ _3\"></span>of i<span class=\"_ _3\"></span>nvestment<span class=\"_ _3\"></span> in ass<span class=\"_ _0\"></span>ociate a<span class=\"_ _0\"></span>nd fair value l<span class=\"_ _0\"></span>oss o<span class=\"_ _0\"></span>n the </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4cb\">loans d<span class=\"_ _0\"></span>ue from B<span class=\"_ _0\"></span>ond (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>023: busines<span class=\"_ _0\"></span>s proce<span class=\"_ _0\"></span>ss imp<span class=\"_ _0\"></span>roveme<span class=\"_ _0\"></span>nts in<span class=\"_ _0\"></span>cluding ER<span class=\"_ _0\"></span>P sy<span class=\"_ _0\"></span>ste<span class=\"_ _0\"></span>m imple<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>atio<span class=\"_ _0\"></span>n)<span class=\"_ _3\"></span>, fur<span class=\"_ _0\"></span>ther d<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>ails of whi<span class=\"_ _0\"></span>ch </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4cc\">are disc<span class=\"_ _0\"></span>los<span class=\"_ _0\"></span>ed in note 3.<span class=\"_ _295\"> </span></div><div class=\"gs4cd\"><table class=\"s w503 h12e\" id=\"_9072023a-b63e-440e-a6db-04effa1a0407\"><tr><td></td><td class=\"t m0 xa92 h2b y33af ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xa93 h38 y33af ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 xa94 h2b y33b0 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 xa95 h38 y33b0 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y3162 w22a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Profi<span class=\"_ _0\"></span>t befor<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></div></td><td class=\"c n xa9c y3163 w25 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">23.4<span class=\"_ _295\"> </span></div></td><td class=\"c n xa9d y3162 w126 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">72.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w27 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items<span class=\"_ _295\"> </span></div></td><td class=\"c n xa98 y3128 w1d4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">3<span class=\"_ _0\"></span>5.7<span class=\"_ _295\"> </span></div></td><td class=\"c n xa9e y3127 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w507 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing profi<span class=\"_ _0\"></span>t befor<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x<span class=\"_ _295\"> </span></div></td><td class=\"c n xa9f y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">5<span class=\"_ _0\"></span>9<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n xaa0 y2fb2 w39 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">80.0<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff32 fs7 fc4 sc0 ls7 ws1 gs4cf\">AP<span class=\"_ _0\"></span>M 3<span class=\"ff34\"> <span class=\"_ _24\"> </span></span><span class=\"ls25 ws21\"> <span class=\"_ _4\"></span>Const<span class=\"_ _0\"></span>ant cur<span class=\"_ _3\"></span>rency metrics <span class=\"ff34 ls7 ws1\">are use<span class=\"_ _0\"></span>d by the Bo<span class=\"_ _0\"></span>ard to as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>s the ye<span class=\"_ _0\"></span>ar-on<span class=\"_ _0\"></span>-ye<span class=\"_ _0\"></span>ar und<span class=\"_ _0\"></span>erly<span class=\"_ _0\"></span>ing pe<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>formance of t<span class=\"_ _0\"></span>he busin<span class=\"_ _0\"></span>ess e<span class=\"_ _0\"></span>xcluding </span></span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4d0\">the imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of foreig<span class=\"_ _0\"></span>n curren<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>y rates, w<span class=\"_ _0\"></span>hich by nature c<span class=\"_ _0\"></span>an be v<span class=\"_ _0\"></span>olatil<span class=\"_ _0\"></span>e. C<span class=\"_ _3\"></span>onst<span class=\"_ _0\"></span>ant cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y me<span class=\"_ _0\"></span>tric<span class=\"_ _0\"></span>s are rea<span class=\"_ _0\"></span>ched by a<span class=\"_ _0\"></span>ppl<span class=\"_ _0\"></span>ying cur<span class=\"_ _0\"></span>rent </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4d1\">year (F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024<span class=\"_ _3\"></span>) weighted ave<span class=\"_ _0\"></span>rage s<span class=\"_ _0\"></span>pot rates to pr<span class=\"_ _0\"></span>ior ye<span class=\"_ _0\"></span>ar (F<span class=\"_ _0\"></span>Y 2023) transa<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tions<span class=\"_ _0\"></span>. Gains an<span class=\"_ _0\"></span>d los<span class=\"_ _0\"></span>ses o<span class=\"_ _0\"></span>n foreign c<span class=\"_ _0\"></span>urrenc<span class=\"_ _0\"></span>y n<span class=\"_ _0\"></span>et </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4d2\">hed<span class=\"_ _0\"></span>ging are sho<span class=\"_ _0\"></span>wn s<span class=\"_ _0\"></span>eparate<span class=\"_ _0\"></span>ly in the in<span class=\"_ _0\"></span>come s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment and a<span class=\"_ _0\"></span>re exclud<span class=\"_ _0\"></span>ed from t<span class=\"_ _0\"></span>he cons<span class=\"_ _0\"></span>tant cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y c<span class=\"_ _0\"></span>alcula<span class=\"_ _0\"></span>tion.<span class=\"_ _295\"> </span></div><div class=\"gs4d3\"><table class=\"s w508 h147\" id=\"_6e1d9e47-ab15-4b41-b61c-c7958592aa3a\"><tr><td></td><td class=\"t m0 xaa2 h2b y33b1 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xaa3 h38 y33b1 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td></td></tr><tr><td class=\"t m0 xaa4 h2b y33b2 ff32 fs17 fc0 sc0 lsdf ws4\">Group </td><td class=\"t m0 xaa5 h2b y33b2 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"c n xaa6 y33b3 w509 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m</div></td><td class=\"c n xaa7 y33b3 w50a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls93 ws8f\">% change<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc7 w50b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Revenu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n xaa8 y2fc6 w50c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">291.<span class=\"_ _0\"></span>0</div></td><td class=\"c n xaa9 y2fc7 w13 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">3<span class=\"_ _1\"></span>0<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n xaaa y2fc7 w29c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">-<span class=\"_ _1\"></span>5%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w50d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of F<span class=\"_ _0\"></span>X retransl<span class=\"_ _0\"></span>ation<span class=\"_ _295\"> </span></div></td><td class=\"c n xaab y316a w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xaac y316b w67 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">(10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y3162 w50e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Revenu<span class=\"_ _0\"></span>e at const<span class=\"_ _0\"></span>ant cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n xaad y3163 w50f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">2<span class=\"_ _0\"></span>91.<span class=\"_ _0\"></span>0</div></td><td class=\"c n xaae y3162 w9a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">2<span class=\"_ _1\"></span>9<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n xaaf y3162 w510 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsd8 wse0\">-2%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fcb w511 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls6e ws6c\">Vo<span class=\"_ _0\"></span>lu<span class=\"_ _0\"></span>m<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n xab0 y2fcc w512 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls17 ws11\">3,7<span class=\"_ _0\"></span>31</div></td><td class=\"c n xab1 y2fcb w50c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbd wsd1\">3,59<span class=\"_ _0\"></span>8<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y2fb2 w513 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls19 ws4f\">ASP at cons<span class=\"_ _0\"></span>tant currenc<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n xab2 y2fb3 w514 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls13 wsd\">78.0<span class=\"_ _295\"> </span></div></td><td class=\"c n xab3 y2fb2 w515 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">8<span class=\"_ _0\"></span>2.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n xab4 y2fb2 w516 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls126 ws12f\">-<span class=\"_ _0\"></span>5%<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"gs4d4\"><table class=\"s w508 h12e\" id=\"_92786c36-2bfb-4b74-8299-24eab3d27330\"><tr><td></td><td class=\"t m0 xaa2 h2b y33b4 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xaa3 h38 y33b4 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td></td></tr><tr><td class=\"t m0 xaa4 h2b y33b5 ff32 fs17 fc0 sc0 ls9c ws95\">Sustainable Solutions<span class=\"_ _3\"></span> </td><td class=\"t m0 xaa5 h2b y33b5 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"c n xaa6 y33b6 w509 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m</div></td><td class=\"c n xaa7 y33b6 w50a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls93 ws8f\">% change<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w50b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Revenu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n xab5 y2faf w1ac hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">238.0</div></td><td class=\"c n xab6 y2fae w517 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls9b ws93\">2<span class=\"_ _0\"></span>41.<span class=\"_ _1\"></span>8<span class=\"_ _295\"> </span></div></td><td class=\"c n xab7 y2fae w510 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsd8 wse0\">-2%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w50d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of F<span class=\"_ _0\"></span>X retransl<span class=\"_ _0\"></span>ation<span class=\"_ _295\"> </span></div></td><td class=\"c n xaab y3128 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xab8 y3127 w1aa hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls17 ws11\">(8<span class=\"_ _0\"></span>.6)<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y2fb2 w50e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Revenu<span class=\"_ _0\"></span>e at const<span class=\"_ _0\"></span>ant cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n xab9 y2fb3 w1ac hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">238.0</div></td><td class=\"c n xaba y2fb2 w518 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls83 ws12d\">233.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n xabb y2fb2 w34c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">+2%<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"gs4d5\"><table class=\"s w508 h145\" id=\"_411b5432-d93c-44b6-9075-13e5ce5f188a\"><tr><td></td><td class=\"t m0 xaa2 h2b y33b7 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xaa3 h38 y33b7 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td></td></tr><tr><td class=\"t m0 xaa4 h2b y33b8 ff32 fs17 fc0 sc0 ls113 ws118\">Medical<span class=\"_ _3\"></span> </td><td class=\"t m0 xaa5 h2b y33b8 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"c n xaa6 y33b9 w509 hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m</div></td><td class=\"c n xaa7 y33b9 w50a hff\"><div class=\"t m0 x1c1 h38 y2fcd ff34 fs17 fc4 sc0 ls93 ws8f\">% change<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w50b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Revenu<span class=\"_ _0\"></span>e<span class=\"_ _295\"> </span></div></td><td class=\"c n xabc y2faf w2a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">53.0<span class=\"_ _295\"> </span></div></td><td class=\"c n xabd y2fae w1a6 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls8d wse3\">65.<span class=\"_ _0\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n x4cf y2fae w519 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa6 ws9f\">-19<span class=\"_ _0\"></span>%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w50d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of F<span class=\"_ _0\"></span>X retransl<span class=\"_ _0\"></span>ation<span class=\"_ _295\"> </span></div></td><td class=\"c n xaab y2fb1 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xabe y2fb0 w97 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">(<span class=\"_ _0\"></span>2.3<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y2fb2 w50e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Revenu<span class=\"_ _0\"></span>e at const<span class=\"_ _0\"></span>ant cur<span class=\"_ _0\"></span>renc<span class=\"_ _0\"></span>y<span class=\"_ _295\"> </span></div></td><td class=\"c n xabf y2fb3 w51a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsd9 wsd5\">5<span class=\"_ _3\"></span>3.0<span class=\"_ _295\"> </span></div></td><td class=\"c n xac0 y2fb2 w51b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">62.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xac1 y2fb2 w519 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa6 ws9f\">-16<span class=\"_ _0\"></span>%<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff32 fs7 fc4 sc0 ls25 ws21 gs4d6\">APM 4 <span class=\"_ _24\"> </span> <span class=\"_ _4\"></span>Underlying opera<span class=\"_ _3\"></span>ting cash con<span class=\"_ _3\"></span>version<span class=\"_ _3\"></span> <span class=\"ff34 ls7 ws1\">is use<span class=\"_ _0\"></span>d by the Bo<span class=\"_ _0\"></span>ard to as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>s the b<span class=\"_ _0\"></span>usines<span class=\"_ _0\"></span>s\u2019 abili<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>y to conver<span class=\"_ _0\"></span>t und<span class=\"_ _0\"></span>erly<span class=\"_ _0\"></span>ing op<span class=\"_ _0\"></span>eratin<span class=\"_ _0\"></span>g </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4d7\">profit into c<span class=\"_ _0\"></span>ash ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>vely. Under<span class=\"_ _0\"></span>lyin<span class=\"_ _0\"></span>g ope<span class=\"_ _0\"></span>rating c<span class=\"_ _0\"></span>ash conver<span class=\"_ _0\"></span>sio<span class=\"_ _0\"></span>n is unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing op<span class=\"_ _0\"></span>erating c<span class=\"_ _0\"></span>ash fl<span class=\"_ _0\"></span>ow as a pe<span class=\"_ _0\"></span>rcenta<span class=\"_ _0\"></span>ge of und<span class=\"_ _0\"></span>erly<span class=\"_ _0\"></span>ing </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4d8\">ope<span class=\"_ _0\"></span>rating prof<span class=\"_ _0\"></span>it. Und<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>ying o<span class=\"_ _0\"></span>perat<span class=\"_ _0\"></span>ing cas<span class=\"_ _0\"></span>h flow is un<span class=\"_ _0\"></span>der<span class=\"_ _0\"></span>lying o<span class=\"_ _0\"></span>pera<span class=\"_ _0\"></span>ting profi<span class=\"_ _0\"></span>t before d<span class=\"_ _0\"></span>epre<span class=\"_ _0\"></span>ciati<span class=\"_ _0\"></span>on, amo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>tis<span class=\"_ _0\"></span>ation a<span class=\"_ _0\"></span>nd los<span class=\"_ _0\"></span>s on </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4d9\">disp<span class=\"_ _0\"></span>osa<span class=\"_ _0\"></span>l, les<span class=\"_ _0\"></span>s capi<span class=\"_ _0\"></span>tal e<span class=\"_ _0\"></span>xp<span class=\"_ _0\"></span>enditur<span class=\"_ _0\"></span>e, adjuste<span class=\"_ _0\"></span>d for wor<span class=\"_ _0\"></span>king ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al movem<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s. </div><div class=\"gs4da\"><table class=\"s w51c h140\" id=\"_9ca08f9e-7167-45b8-a039-f5fce5b85d04\"><tr><td></td><td class=\"t m0 xac2 h2b y33ba ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xac3 h38 y33ba ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 xac4 h2b y33bb ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 xac5 h38 y33bb ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y334c w51d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing op<span class=\"_ _0\"></span>erating p<span class=\"_ _0\"></span>rofit (<span class=\"_ _0\"></span>AP<span class=\"_ _0\"></span>M 1<span class=\"_ _3\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n xac6 y334d w25 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">60.3<span class=\"_ _295\"> </span></div></td><td class=\"c n xac7 y334c w26 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">8<span class=\"_ _1\"></span>0.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c x1c2 y2fc7 w51e h100\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7c ws7a\">Depreciation<span class=\"_ _3\"></span>, amortisation and loss on<span class=\"_ _3\"></span> disposal</div><div class=\"t m0 xac8 hc y301e ff34 fs8 fc4 sc0 ls7 ws1\">1<span class=\"_ _295\"> </span></div></td><td class=\"c n xac9 y2fc6 w25 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">23.3<span class=\"_ _295\"> </span></div></td><td class=\"c n xaca y2fc7 w165 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">21.<span class=\"_ _1\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w4f8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Change in work<span class=\"_ _0\"></span>ing ca<span class=\"_ _0\"></span>pit<span class=\"_ _0\"></span>al<span class=\"_ _295\"> </span></div></td><td class=\"c n xacb y316a w41b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">17.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n xacc y316b w51f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">(4<span class=\"_ _1\"></span>8.9)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3109 w520 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1a ws15\">Capital expenditure<span class=\"_ _295\"> </span></div></td><td class=\"c n xacd y310a w135 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls20 ws49\">(<span class=\"_ _0\"></span>32.<span class=\"_ _0\"></span>6)</div></td><td class=\"c n xace y3109 w136 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1b ws16\">(<span class=\"_ _0\"></span>38<span class=\"_ _0\"></span>.5)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w521 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Underlying operating cash flow<span class=\"_ _295\"> </span></div></td><td class=\"c n xacf y3128 wcd hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1bc ws45\">68.5<span class=\"_ _295\"> </span></div></td><td class=\"c n xad0 y3127 w2b2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls128 ws131\">14<span class=\"_ _1\"></span>.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w522 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Underlying operating cash c<span class=\"_ _3\"></span>onversion<span class=\"_ _295\"> </span></div></td><td class=\"c n xad1 y2fb3 w523 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1c ws17\">114<span class=\"_ _0\"></span>%<span class=\"_ _295\"> </span></div></td><td class=\"c n xad2 y2fb2 w524 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _0\"></span>%</div></td></tr></table></div><div class=\"t m0 hd ff34 fs6 fc4 sc0 ls7 ws1 gs4db\"> <span class=\"_ _6e\"> </span> <span class=\"_ _46\"> </span>1 <span class=\"_ _b\"> </span>Excl<span class=\"_ _0\"></span>ude<span class=\"_ _0\"></span>s imp<span class=\"_ _0\"></span>ac<span class=\"_ _0\"></span>t of pro<span class=\"_ _0\"></span>fit o<span class=\"_ _0\"></span>r los<span class=\"_ _0\"></span>s on di<span class=\"_ _0\"></span>spo<span class=\"_ _0\"></span>sa<span class=\"_ _0\"></span>l of rig<span class=\"_ _0\"></span>ht of us<span class=\"_ _0\"></span>e ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s.<span class=\"_ _295\"> </span></div><div class=\"t m0 hb ff32 fs7 fc4 sc0 ls7 ws1 gs4dc\">AP<span class=\"_ _0\"></span>M 5 <span class=\"_ _24\"> </span> <span class=\"_ _4\"></span>U<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g EP<span class=\"_ _0\"></span>S<span class=\"ff34\"> is ear<span class=\"_ _0\"></span>nings pe<span class=\"_ _0\"></span>r share ba<span class=\"_ _0\"></span>sed o<span class=\"_ _0\"></span>n profit af<span class=\"_ _0\"></span>ter t<span class=\"_ _0\"></span>ax b<span class=\"_ _0\"></span>ut be<span class=\"_ _0\"></span>fore except<span class=\"_ _0\"></span>ional i<span class=\"_ _0\"></span>tems div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d by the we<span class=\"_ _0\"></span>ighted avera<span class=\"_ _0\"></span>ge </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4dd\">numbe<span class=\"_ _0\"></span>r of shares in i<span class=\"_ _0\"></span>ssue. T<span class=\"_ _0\"></span>his met<span class=\"_ _0\"></span>ric is us<span class=\"_ _0\"></span>ed by the B<span class=\"_ _0\"></span>oard to as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss th<span class=\"_ _0\"></span>e unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing per<span class=\"_ _0\"></span>fo<span class=\"_ _0\"></span>rmance of t<span class=\"_ _0\"></span>he busin<span class=\"_ _0\"></span>ess e<span class=\"_ _0\"></span>xcluding i<span class=\"_ _0\"></span>tems </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4de\">that are, in agg<span class=\"_ _0\"></span>regate, mater<span class=\"_ _0\"></span>ial in size and<span class=\"_ _0\"></span>/or u<span class=\"_ _0\"></span>nusual or infre<span class=\"_ _0\"></span>quent in natu<span class=\"_ _0\"></span>re.<span class=\"_ _295\"> </span></div><div class=\"gs4df\"><table class=\"s w525 h140\" id=\"_37844d64-0e0e-490d-9300-97aa7a4871ed\"><tr><td></td><td class=\"t m0 xac2 h2b y33bc ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xac3 h38 y33bc ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 xac4 h2b y33bd ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 xac5 h38 y33bd ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fa9 w526 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Profi<span class=\"_ _0\"></span>t af<span class=\"_ _0\"></span>ter ta<span class=\"_ _0\"></span>x at<span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>uta<span class=\"_ _0\"></span>ble to ow<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span>s of the Company<span class=\"_ _295\"> </span></div></td><td class=\"c n xad3 y2faa w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n xad4 y2fa9 w45 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">61.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc7 w27 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items<span class=\"_ _295\"> </span></div></td><td class=\"c n xa98 y2fc6 w1d4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">3<span class=\"_ _0\"></span>5.7<span class=\"_ _295\"> </span></div></td><td class=\"c n xa9e y2fc7 w173 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b w1f1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax on except<span class=\"_ _0\"></span>ional i<span class=\"_ _0\"></span>tems<span class=\"_ _295\"> </span></div></td><td class=\"c n xad5 y316a wc7 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls52 ws6\">(8.<span class=\"_ _0\"></span>0)<span class=\"_ _295\"> </span></div></td><td class=\"c n xad6 y316b w15e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w527 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Profi<span class=\"_ _0\"></span>t af<span class=\"_ _0\"></span>ter ta<span class=\"_ _0\"></span>x be<span class=\"_ _0\"></span>fore except<span class=\"_ _0\"></span>ional i<span class=\"_ _0\"></span>tems net of t<span class=\"_ _0\"></span>ax<span class=\"_ _295\"> </span></div></td><td class=\"c n xad7 y2faf w528 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">4<span class=\"_ _0\"></span>4<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xad8 y2fae wa2 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">6<span class=\"_ _1\"></span>7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w529 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Weighted ave<span class=\"_ _0\"></span>rage num<span class=\"_ _0\"></span>ber of sha<span class=\"_ _0\"></span>res<span class=\"_ _295\"> </span></div></td><td class=\"c n xad9 y2fb1 w52a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">8<span class=\"_ _0\"></span>6,950,951</div></td><td class=\"c n xada y2fb0 w257 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls13d ws14b\">8<span class=\"_ _b0\"></span>6<span class=\"_ _1\"></span>,<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>7,<span class=\"_ _0\"></span>1<span class=\"_ _0\"></span>8<span class=\"_ _1\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w52b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing EP<span class=\"_ _0\"></span>S (p)<span class=\"_ _295\"> </span></div></td><td class=\"c n xadb y2fb3 w278 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls22 ws1e\">51.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n xadc y2fb2 w52c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7<span class=\"_ _1\"></span>7.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff32 fs7 fc4 sc0 ls7 ws1 gs4e1\">AP<span class=\"_ _0\"></span>M 6 <span class=\"_ _24\"> </span> <span class=\"_ _4\"></span>U<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g divi<span class=\"_ _0\"></span>de<span class=\"_ _0\"></span>nd c<span class=\"_ _0\"></span>over <span class=\"ff34\">is use<span class=\"_ _0\"></span>d by the Bo<span class=\"_ _0\"></span>ard to me<span class=\"_ _0\"></span>asure the a<span class=\"_ _0\"></span>ffor<span class=\"_ _0\"></span>dabilit<span class=\"_ _0\"></span>y a<span class=\"_ _0\"></span>nd sust<span class=\"_ _0\"></span>ainab<span class=\"_ _0\"></span>ilit<span class=\"_ _0\"></span>y of the re<span class=\"_ _0\"></span>gular di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>end. </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4e2\">Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nd cover is und<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>ying ea<span class=\"_ _0\"></span>rnings p<span class=\"_ _0\"></span>er share<span class=\"_ _0\"></span>/<span class=\"_ _0\"></span>tot<span class=\"_ _0\"></span>al div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nd per s<span class=\"_ _0\"></span>hare. This e<span class=\"_ _0\"></span>xclude<span class=\"_ _0\"></span>s spe<span class=\"_ _0\"></span>cial di<span class=\"_ _0\"></span>vid<span class=\"_ _0\"></span>ends<span class=\"_ _0\"></span>. </div><div class=\"gs4e3\"><table class=\"s w52d h145\" id=\"_c471eef5-caaa-4de9-beef-a194f92fb66c\"><tr><td></td><td class=\"t m0 xa92 h2b y33be ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xa93 h38 y33be ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 xadd h2b y33bf ff32 fs17 fc4 sc0 ls7 ws1\">p </td><td class=\"t m0 xade h38 y33bf ff34 fs17 fc4 sc0 ls7 ws1\">p </td></tr><tr><td class=\"c n x1c2 y2fae w52e hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing earn<span class=\"_ _0\"></span>ings pe<span class=\"_ _0\"></span>r share (<span class=\"_ _0\"></span>AP<span class=\"_ _0\"></span>M 5)<span class=\"_ _295\"> </span></div></td><td class=\"c n xadb y2faf w278 hf9\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls22 ws1e\">51.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td class=\"c n xadc y2fae w52c hfd\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7<span class=\"_ _1\"></span>7.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb0 w52f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>otal div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>nd per s<span class=\"_ _0\"></span>hare<span class=\"_ _295\"> </span></div></td><td class=\"c n xadf y2fb1 w530 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls39 ws35\">59.<span class=\"_ _0\"></span>56</div></td><td class=\"c n xae0 y2fb0 w531 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">59.5<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w532 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Underlying dividend cover (<span class=\"_ _3\"></span>times<span class=\"_ _3\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n xae1 y2fb3 w9f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">0.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xae2 y2fb2 w62 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _1\"></span>3<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff32 fs7 fc4 sc0 ls7 ws1 gs4e4\">AP<span class=\"_ _0\"></span>M 7 <span class=\"_ _24\"> </span> <span class=\"_ _4\"></span>R<span class=\"_ _0\"></span>etur<span class=\"_ _0\"></span>n on I<span class=\"_ _0\"></span>nvest<span class=\"_ _0\"></span>ed C<span class=\"_ _0\"></span>ap<span class=\"_ _0\"></span>it<span class=\"_ _0\"></span>al (\u2018<span class=\"_ _0\"></span>RO<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>C<span class=\"_ _0\"></span>\u2019<span class=\"_ _0\"></span>) <span class=\"ff34\">is use<span class=\"_ _0\"></span>d by the Bo<span class=\"_ _0\"></span>ard to as<span class=\"_ _0\"></span>ses<span class=\"_ _0\"></span>s the ret<span class=\"_ _0\"></span>urn on inve<span class=\"_ _0\"></span>stm<span class=\"_ _0\"></span>ent at a Group l<span class=\"_ _0\"></span>evel an<span class=\"_ _0\"></span>d provi<span class=\"_ _0\"></span>des a </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4e5\">metr<span class=\"_ _0\"></span>ic for lo<span class=\"_ _0\"></span>ng-<span class=\"_ _0\"></span>term valu<span class=\"_ _0\"></span>e creati<span class=\"_ _0\"></span>on. RO<span class=\"_ _0\"></span>IC is d<span class=\"_ _0\"></span>efine<span class=\"_ _0\"></span>d as prof<span class=\"_ _0\"></span>it af<span class=\"_ _0\"></span>ter ta<span class=\"_ _0\"></span>x adju<span class=\"_ _0\"></span>sted to e<span class=\"_ _0\"></span>xclude e<span class=\"_ _0\"></span>xcepti<span class=\"_ _0\"></span>onal item<span class=\"_ _0\"></span>s net of t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>, finance </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4e6\">cost<span class=\"_ _0\"></span>s an<span class=\"_ _0\"></span>d finance inco<span class=\"_ _0\"></span>me (\u2018RO<span class=\"_ _0\"></span>IC a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted profi<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>\u2019)<span class=\"_ _0\"></span>/average a<span class=\"_ _0\"></span>djuste<span class=\"_ _0\"></span>d net as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ts<span class=\"_ _0\"></span>. Adjus<span class=\"_ _0\"></span>ted net a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is total e<span class=\"_ _0\"></span>quit<span class=\"_ _0\"></span>y at<span class=\"_ _0\"></span>tri<span class=\"_ _0\"></span>buta<span class=\"_ _0\"></span>ble to </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls1d ws18 gs4e7\">shareholders at the yea<span class=\"_ _3\"></span>r end excl<span class=\"_ _3\"></span>uding cash and<span class=\"_ _3\"></span> cash equivalents, other fin<span class=\"_ _3\"></span>ancial assets, retirement<span class=\"_ _3\"></span> benefit asset, retirement </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4e8\">ben<span class=\"_ _0\"></span>efit o<span class=\"_ _0\"></span>bligati<span class=\"_ _0\"></span>ons and b<span class=\"_ _0\"></span>orro<span class=\"_ _0\"></span>wings<span class=\"_ _0\"></span>. Average a<span class=\"_ _0\"></span>djus<span class=\"_ _0\"></span>ted net a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s is (adjuste<span class=\"_ _0\"></span>d net as<span class=\"_ _0\"></span>set<span class=\"_ _0\"></span>s at th<span class=\"_ _0\"></span>e st<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>t of the ye<span class=\"_ _0\"></span>ar plus ad<span class=\"_ _0\"></span>juste<span class=\"_ _0\"></span>d net </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4e9\">ass<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s at the e<span class=\"_ _0\"></span>nd of the yea<span class=\"_ _0\"></span>r)/<span class=\"_ _0\"></span>2. Thi<span class=\"_ _0\"></span>s metr<span class=\"_ _0\"></span>ic has be<span class=\"_ _0\"></span>en rena<span class=\"_ _0\"></span>med in F<span class=\"_ _1\"></span>Y 2<span class=\"_ _3\"></span>024 from \u2018Return o<span class=\"_ _0\"></span>n Capit<span class=\"_ _0\"></span>al Emplo<span class=\"_ _0\"></span>yed\u2019<span class=\"_ _3\"></span>, with no c<span class=\"_ _0\"></span>hange in </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls1d ws18 gs4ea\">the calculation.<span class=\"_ _295\"> </span></div><div class=\"gs4eb\"><table class=\"s w533 h148\" id=\"_c7be7456-4839-4bd8-b6c3-bdfca0a02f64\"><tr><td></td><td class=\"t m0 xae3 h2b y33c0 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xae4 h38 y33c0 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 xa94 h2b y33c1 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 xae5 h38 y33c1 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y33c2 w526 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Profi<span class=\"_ _0\"></span>t af<span class=\"_ _0\"></span>ter ta<span class=\"_ _0\"></span>x at<span class=\"_ _0\"></span>trib<span class=\"_ _0\"></span>uta<span class=\"_ _0\"></span>ble to ow<span class=\"_ _0\"></span>ner<span class=\"_ _0\"></span>s of the Company<span class=\"_ _295\"> </span></div></td><td class=\"c n xae6 y33c3 w41b hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">17.<span class=\"_ _1\"></span>2<span class=\"_ _295\"> </span></div></td><td class=\"c n xae7 y33c2 we4 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">61.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y33c4 w27 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items<span class=\"_ _295\"> </span></div></td><td class=\"c n xae8 y33c5 w1d4 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">3<span class=\"_ _0\"></span>5.7<span class=\"_ _295\"> </span></div></td><td class=\"c n xae9 y33c4 w6d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y33c6 w1f1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax on except<span class=\"_ _0\"></span>ional i<span class=\"_ _0\"></span>tems<span class=\"_ _295\"> </span></div></td><td class=\"c n xaea y33c7 w6c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls52 ws6\">(8.0)<span class=\"_ _295\"> </span></div></td><td class=\"c n xaeb y33c6 wc3 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _0\"></span>7<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y33c8 w2c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Finance inco<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td class=\"c n xaec y33c9 w66 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">(0.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n xaed y33c8 w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y33ca w2f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Finance co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n xaee y33cb w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xaef y33ca w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y33cc w534 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls27 ws23\">ROI<span class=\"_ _0\"></span>C adjus<span class=\"_ _0\"></span>ted pro<span class=\"_ _0\"></span>fit<span class=\"_ _295\"> </span></div></td><td class=\"c n xaf0 y33cd we3 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">4<span class=\"_ _1\"></span>6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n xaf1 y33cc w351 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">6<span class=\"_ _0\"></span>6<span class=\"_ _0\"></span>.9<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y33ce w535 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1a ws15\">Net asset<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n xaf2 y33cf w19d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsaf wsa9\">4<span class=\"_ _0\"></span>61<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6</div></td><td class=\"c n xaf3 y33ce wda hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">5<span class=\"_ _0\"></span>0<span class=\"_ _0\"></span>1.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y33d0 w39a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">Cash and cash equivalents<span class=\"_ _295\"> </span></div></td><td class=\"c n xaf4 y33d1 w536 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">(29<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>3)</div></td><td class=\"c n xaf5 y33d0 w537 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls26 ws22\">(3<span class=\"_ _0\"></span>3.4)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y33d2 wa8 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Other financial assets<span class=\"_ _295\"> </span></div></td><td class=\"c n xaf6 y33d3 w82 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td class=\"c n xaf7 y33d2 wd5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">(<span class=\"_ _1\"></span>0<span class=\"_ _0\"></span>.1<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y334c w96 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Retirement benefit asset<span class=\"_ _295\"> </span></div></td><td class=\"c n xaf8 y334d w538 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(10<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n xaf9 y334c w17c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">(9<span class=\"_ _0\"></span>.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fc7 w539 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Retirement benefit obligations<span class=\"_ _295\"> </span></div></td><td class=\"c n xafa y2fc6 w35d hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1bc ws45\">2.5<span class=\"_ _295\"> </span></div></td><td class=\"c n xafb y2fc7 wa7 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls21 ws1d\">2.5<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y316b wbb hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls20 ws49\">Borrowings<span class=\"_ _295\"> </span></div></td><td class=\"c n xa72 y316a w53a hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">40.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td><td class=\"c n xafc y316b w34d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">3<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w53b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Adjus<span class=\"_ _0\"></span>ted net a<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>et<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n xafd y3163 w53c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1bc ws45\">4<span class=\"_ _0\"></span>64.5</div></td><td class=\"c n xafe y3162 w53d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">50<span class=\"_ _0\"></span>0.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w53e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Average adj<span class=\"_ _3\"></span>usted net assets<span class=\"_ _295\"> </span></div></td><td class=\"c n xaff y3128 w53f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls12b ws133\">482.<span class=\"_ _0\"></span>2</div></td><td class=\"c n x914 y3127 w540 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse6 wse4\">4<span class=\"_ _1\"></span>6<span class=\"_ _b0\"></span>6<span class=\"_ _1\"></span>.1<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w541 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls52 ws6\">ROI<span class=\"_ _0\"></span>C<span class=\"_ _295\"> </span></div></td><td class=\"c n xb00 y2fb3 w542 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls72 ws70\">10%<span class=\"_ _295\"> </span></div></td><td class=\"c n xb01 y2fb2 w272 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls128 ws131\">14%<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff32 fs7 fc4 sc0 ls25 ws21 gs4ec\">APM 8 <span class=\"_ _24\"> </span> <span class=\"_ _4\"></span>Underlying opera<span class=\"_ _3\"></span>ting o<span class=\"_ _3\"></span>verheads<span class=\"ff34 ls7 ws1\"> is made up of sa<span class=\"_ _0\"></span>les<span class=\"_ _0\"></span>, marketing and a<span class=\"_ _0\"></span>dminis<span class=\"_ _0\"></span>trati<span class=\"_ _0\"></span>ve exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>es, an<span class=\"_ _0\"></span>d rese<span class=\"_ _0\"></span>arch and d<span class=\"_ _0\"></span>evelo<span class=\"_ _0\"></span>pment </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4ed\">exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>es, b<span class=\"_ _0\"></span>efore exce<span class=\"_ _0\"></span>ptiona<span class=\"_ _0\"></span>l items. T<span class=\"_ _0\"></span>his m<span class=\"_ _0\"></span>etric i<span class=\"_ _0\"></span>s used by t<span class=\"_ _0\"></span>he Bo<span class=\"_ _0\"></span>ard to ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s the und<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>ying m<span class=\"_ _0\"></span>oveme<span class=\"_ _0\"></span>nt in overhe<span class=\"_ _0\"></span>ads of th<span class=\"_ _0\"></span>e </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4ee\">busine<span class=\"_ _0\"></span>ss e<span class=\"_ _0\"></span>xcluding ite<span class=\"_ _0\"></span>ms that are, in agg<span class=\"_ _0\"></span>regate, mater<span class=\"_ _0\"></span>ial in size and<span class=\"_ _0\"></span>/or u<span class=\"_ _0\"></span>nusual or infre<span class=\"_ _0\"></span>quent in natu<span class=\"_ _0\"></span>re.<span class=\"_ _295\"> </span></div><div class=\"gs4ef\"><table class=\"s w543 h126\" id=\"_1481c24c-9243-4045-9120-a2f3e52c53f9\"><tr><td></td><td class=\"t m0 xa92 h2b y33d4 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xa93 h38 y33d4 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 xa94 h2b y33d5 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 xa95 h38 y33d5 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fc9 w1d hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Sales, marketi<span class=\"_ _3\"></span>ng and admi<span class=\"_ _3\"></span>nistrative expenses<span class=\"_ _295\"> </span></div></td><td class=\"c n xb02 y2fc8 w1de hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">71.0<span class=\"_ _295\"> </span></div></td><td class=\"c n xb03 y2fc9 w544 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls24 ws20\">70<span class=\"_ _0\"></span>.8<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w27 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal items<span class=\"_ _295\"> </span></div></td><td class=\"c n xb04 y3163 w545 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsf4 wsf5\">(1<span class=\"_ _0\"></span>4<span class=\"_ _1\"></span>.5<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n xb05 y3162 w3b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsbe wsb7\">(<span class=\"_ _b0\"></span>7.<span class=\"_ _1\"></span>5<span class=\"_ _1\"></span>)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w20 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1a ws15\">Research and development expenses<span class=\"_ _295\"> </span></div></td><td class=\"c n xb06 y3128 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>7.<span class=\"_ _1\"></span>5<span class=\"_ _295\"> </span></div></td><td class=\"c n xb07 y3127 w546 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls11d ws120\">18<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>6<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w547 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls1d ws18\">Underlying operating overhe<span class=\"_ _3\"></span>ads<span class=\"_ _295\"> </span></div></td><td class=\"c n xb08 y2fb3 w548 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lseb wsf8\">74<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>0<span class=\"_ _295\"> </span></div></td><td class=\"c n x2ef y2fb2 w1d5 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">8<span class=\"_ _0\"></span>1.<span class=\"_ _0\"></span>9<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff32 fs7 fc4 sc0 ls7 ws1 gs4f1\">AP<span class=\"_ _0\"></span>M 9 <span class=\"_ _24\"> </span> <span class=\"_ _4\"></span>U<span class=\"_ _0\"></span>nd<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>yin<span class=\"_ _0\"></span>g PB<span class=\"_ _0\"></span>IT<span class=\"ff34\"> i<span class=\"_ _0\"></span>s used by t<span class=\"_ _0\"></span>he Grou<span class=\"_ _0\"></span>p as the fina<span class=\"_ _0\"></span>ncial m<span class=\"_ _0\"></span>easure on w<span class=\"_ _0\"></span>hich th<span class=\"_ _0\"></span>e E<span class=\"_ _0\"></span>xecut<span class=\"_ _0\"></span>ive Dire<span class=\"_ _0\"></span>c<span class=\"_ _0\"></span>tors\u2019 p<span class=\"_ _0\"></span>er<span class=\"_ _0\"></span>for<span class=\"_ _0\"></span>mance is as<span class=\"_ _0\"></span>se<span class=\"_ _0\"></span>ss<span class=\"_ _0\"></span>ed for </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4f2\">the<span class=\"_ gs34\"> </span>annual b<span class=\"_ _0\"></span>onus t<span class=\"_ _0\"></span>arge<span class=\"_ _0\"></span>ts a<span class=\"_ _0\"></span>s set ou<span class=\"_ _0\"></span>t in the Di<span class=\"_ _0\"></span>rec<span class=\"_ _0\"></span>tor<span class=\"_ _0\"></span>s\u2019 remune<span class=\"_ _0\"></span>ratio<span class=\"_ _0\"></span>n repo<span class=\"_ _0\"></span>r<span class=\"_ _0\"></span>t st<span class=\"_ _0\"></span>ar<span class=\"_ _0\"></span>ting o<span class=\"_ _0\"></span>n page 1<span class=\"_ _5\"></span>1<span class=\"_ _3\"></span>1<span class=\"_ _5\"></span>. T<span class=\"_ _0\"></span>his met<span class=\"_ _0\"></span>ric rem<span class=\"_ _0\"></span>oves th<span class=\"_ _0\"></span>e impa<span class=\"_ _0\"></span>ct </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4f3\">of<span class=\"_ gs34\"> </span>finance in<span class=\"_ _0\"></span>come and co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s from t<span class=\"_ _0\"></span>he und<span class=\"_ _0\"></span>erly<span class=\"_ _0\"></span>ing prof<span class=\"_ _0\"></span>it befor<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x metr<span class=\"_ _0\"></span>ic (A<span class=\"_ _0\"></span>P<span class=\"_ _0\"></span>M 2)<span class=\"_ _3\"></span>.<span class=\"_ _295\"> </span></div><div class=\"gs4f4\"><table class=\"s w549 h10e\" id=\"_d2fb6aea-6d00-4b29-9577-6e9ef9fca050\"><tr><td></td><td class=\"t m0 xac2 h2b y33d6 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xac3 h38 y33d6 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 xac4 h2b y33d7 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 xac5 h38 y33d7 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td></tr><tr><td class=\"c n x1c2 y2fc9 w54a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing profi<span class=\"_ _0\"></span>t befor<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x (A<span class=\"_ _0\"></span>PM 2)<span class=\"_ _295\"> </span></div></td><td class=\"c n xb09 y2fc8 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">5<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td class=\"c n xb0a y2fc9 w1c9 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">8<span class=\"_ _0\"></span>0.0<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fae w2c hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Finance inco<span class=\"_ _0\"></span>me<span class=\"_ _295\"> </span></div></td><td class=\"c n xb0b y2faf wfb hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbb ws13d\">(0.7<span class=\"_ _0\"></span>)<span class=\"_ _295\"> </span></div></td><td class=\"c n xb0c y2fae w75 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">(1.<span class=\"_ _1\"></span>3)<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3127 w2f hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Finance co<span class=\"_ _0\"></span>st<span class=\"_ _0\"></span>s<span class=\"_ _295\"> </span></div></td><td class=\"c n xb0d y3128 w91 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 lsbd wsd1\">1.9<span class=\"_ _295\"> </span></div></td><td class=\"c n xb0e y3127 w98 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsaf wsa9\">0<span class=\"_ _0\"></span>.7<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y2fb2 w54b hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing PB<span class=\"_ _0\"></span>I<span class=\"_ _0\"></span>T<span class=\"_ _295\"> </span></div></td><td class=\"c n xb0f y2fb3 w54c hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls1f ws1a\">60.<span class=\"_ _0\"></span>3<span class=\"_ _295\"> </span></div></td><td class=\"c n xb10 y2fb2 w11e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls127 ws130\">79.<span class=\"_ _0\"></span>4<span class=\"_ _295\"> </span></div></td></tr></table></div><div class=\"t m0 hb ff32 fs7 fc4 sc0 ls7 ws1 gs4f5\">AP<span class=\"_ _0\"></span>M 10 <span class=\"_ _37\"> </span> <span class=\"_ _d2\"></span>U<span class=\"_ _0\"></span>nde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing e<span class=\"_ _0\"></span>f<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t<span class=\"_ _0\"></span>ive ta<span class=\"_ _0\"></span>x rat<span class=\"_ _0\"></span>e <span class=\"ff34\">is used b<span class=\"_ _0\"></span>y the Bo<span class=\"_ _0\"></span>ard to ass<span class=\"_ _0\"></span>es<span class=\"_ _0\"></span>s the Gro<span class=\"_ _0\"></span>ups ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve rate exclu<span class=\"_ _0\"></span>ding the im<span class=\"_ _0\"></span>pac<span class=\"_ _0\"></span>t of exce<span class=\"_ _0\"></span>ptio<span class=\"_ _0\"></span>nal </span></div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4f6\">items. T<span class=\"_ _0\"></span>his m<span class=\"_ _0\"></span>etric i<span class=\"_ _0\"></span>s the und<span class=\"_ _0\"></span>erl<span class=\"_ _0\"></span>ying t<span class=\"_ _0\"></span>ax char<span class=\"_ _0\"></span>ge div<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d by unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing profi<span class=\"_ _0\"></span>t before t<span class=\"_ _0\"></span>ax<span class=\"_ _0\"></span>. Th<span class=\"_ _0\"></span>e unde<span class=\"_ _0\"></span>rlyi<span class=\"_ _0\"></span>ng ta<span class=\"_ _0\"></span>x charge i<span class=\"_ _0\"></span>s the t<span class=\"_ _0\"></span>ax </div><div class=\"t m0 hb ff34 fs7 fc4 sc0 ls7 ws1 gs4f7\">exp<span class=\"_ _0\"></span>ens<span class=\"_ _0\"></span>e adjus<span class=\"_ _0\"></span>ted to exclu<span class=\"_ _0\"></span>de the t<span class=\"_ _0\"></span>a<span class=\"_ _0\"></span>x ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of excep<span class=\"_ _0\"></span>tional i<span class=\"_ _0\"></span>tems.<span class=\"_ _295\"> </span></div><div class=\"gs4f8\"><table class=\"s w54d h149\" id=\"_f3e63851-3182-4ca8-976e-c41f7d982288\"><tr><td></td><td class=\"t m0 xb11 h2b y33d8 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xb12 h2b y33d8 ff32 fs17 fc4 sc0 lsdf ws4\">2024<span class=\"_ _295\"> </span></td><td class=\"t m0 xac2 h38 y33d8 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td><td class=\"t m0 xb13 h38 y33d8 ff34 fs17 fc4 sc0 lse3 wsde\">2023<span class=\"_ _295\"> </span></td></tr><tr><td></td><td class=\"t m0 xb14 h2b y33d9 ff32 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 xb15 h2b y33d9 ff32 fs17 fc4 sc0 ls7 ws1\">% </td><td class=\"t m0 xac4 h38 y33d9 ff34 fs17 fc4 sc0 ls7 ws1\">\u00a3m </td><td class=\"t m0 xb16 h38 y33d9 ff34 fs17 fc4 sc0 ls7 ws1\">% </td></tr><tr><td class=\"c n x1c2 y2fc7 w54a hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing profi<span class=\"_ _0\"></span>t befor<span class=\"_ _0\"></span>e ta<span class=\"_ _0\"></span>x (A<span class=\"_ _0\"></span>PM 2)<span class=\"_ _295\"> </span></div></td><td class=\"c n xb17 y2fc6 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">5<span class=\"_ _1\"></span>9<span class=\"_ _0\"></span>.1<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n xb18 y2fc7 w39 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls82 wsb2\">80.0<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y2fc9 w54e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax exp<span class=\"_ _0\"></span>ense<span class=\"_ _1\"></span>/<span class=\"_ _3\"></span>ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>tive t<span class=\"_ _0\"></span>ax rate<span class=\"_ _295\"> </span></div></td><td class=\"c n xb19 y2fc8 wa6 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">7.<span class=\"_ _1\"></span>6</div></td><td class=\"c n xb1a y2fc8 w54f hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6a ws6a\">3<span class=\"_ _0\"></span>2<span class=\"_ _1\"></span>.5%<span class=\"_ _295\"> </span></div></td><td class=\"c n xb1b y2fc9 wfd hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lse5 wse1\">11.<span class=\"_ _1\"></span>5</div></td><td class=\"c n xb1c y2fc9 w550 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa6 ws9f\">15<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>9<span class=\"_ _0\"></span>%<span class=\"_ _295\"> </span></div></td></tr><tr><td class=\"c n x1c2 y3162 w1f1 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">T<span class=\"_ _3\"></span>ax on except<span class=\"_ _0\"></span>ional i<span class=\"_ _0\"></span>tems<span class=\"_ _295\"> </span></div></td><td class=\"c n xb1d y3163 w19e hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls15 wsf\">8.9<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n xb1e y3162 w2e hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 lsa1 ws98\">1.<span class=\"_ _0\"></span>7<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y3127 w551 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Les<span class=\"_ _0\"></span>s: ta<span class=\"_ _0\"></span>x ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>t of imp<span class=\"_ _0\"></span>airm<span class=\"_ _0\"></span>ent<span class=\"_ _0\"></span>s not de<span class=\"_ _0\"></span>duc<span class=\"_ _0\"></span>tibl<span class=\"_ _0\"></span>e for ta<span class=\"_ _0\"></span>x pur<span class=\"_ _0\"></span>pos<span class=\"_ _0\"></span>es<span class=\"_ _295\"> </span></div></td><td class=\"c n xb1f y3128 wb9 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls39 ws35\">(3<span class=\"_ _0\"></span>.4)<span class=\"_ _295\"> </span></div></td><td></td><td class=\"c n xb20 y3127 w82 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">\u2014<span class=\"_ _295\"> </span></div></td><td></td></tr><tr><td class=\"c n x1c2 y2fb2 w552 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls7 ws1\">Unde<span class=\"_ _0\"></span>rly<span class=\"_ _0\"></span>ing ta<span class=\"_ _0\"></span>x charg<span class=\"_ _0\"></span>e<span class=\"_ _0\"></span>/und<span class=\"_ _0\"></span>erly<span class=\"_ _0\"></span>ing ef<span class=\"_ _0\"></span>fec<span class=\"_ _0\"></span>ti<span class=\"_ _0\"></span>ve ta<span class=\"_ _0\"></span>x rate<span class=\"_ _295\"> </span></div></td><td class=\"c n xb21 y2fb3 w38 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls2d wsec\">1<span class=\"_ _0\"></span>3<span class=\"_ _1\"></span>.1</div></td><td class=\"c n xb22 y2fb3 w553 hfb\"><div class=\"t m0 x1c1 hb y2f7e ff32 fs7 fc4 sc0 ls6e ws6c\">2<span class=\"_ _0\"></span>2<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2%<span class=\"_ _295\"> </span></div></td><td class=\"c n xb23 y2fb2 w554 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls3f ws147\">13<span class=\"_ _0\"></span>.<span class=\"_ _1\"></span>2</div></td><td class=\"c n xb24 y2fb2 w555 hfa\"><div class=\"t m0 x1c1 hb y2f87 ff34 fs7 fc4 sc0 ls64 ws29\">16<span class=\"_ _0\"></span>.<span class=\"_ _0\"></span>5%</div></td></tr></table></div>",
   "dimensions": {
    "concept": "victrexplc:DisclosureOfAlternativePerformanceMeasures",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  },
  "fact-530": {
   "value": "26. Commitments<span class=\"_ _295\"> </span>Capit<span class=\"_ _0\"></span>al ex<span class=\"_ _0\"></span>pend<span class=\"_ _0\"></span>iture auth<span class=\"_ _0\"></span>oris<span class=\"_ _0\"></span>ed and co<span class=\"_ _0\"></span>ntrac<span class=\"_ _0\"></span>ted for w<span class=\"_ _0\"></span>hich has n<span class=\"_ _0\"></span>ot be<span class=\"_ _0\"></span>en prov<span class=\"_ _0\"></span>ide<span class=\"_ _0\"></span>d for in the fina<span class=\"_ _0\"></span>ncial s<span class=\"_ _0\"></span>tate<span class=\"_ _0\"></span>ment<span class=\"_ _0\"></span>s amo<span class=\"_ _0\"></span>unted to \u00a39.2m (30<span class=\"_ gs34\"> </span>Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a3<span class=\"_ _3\"></span>1<span class=\"_ _3\"></span>4.4m) in the Group a<span class=\"_ _0\"></span>nd \u00a3nil (30 Se<span class=\"_ _0\"></span>ptemb<span class=\"_ _0\"></span>er 2023: \u00a3nil) in the Company.",
   "dimensions": {
    "concept": "ifrs-full:DisclosureOfCommitmentsExplanatory",
    "language": "en",
    "entity": "scheme:213800UYNPHAUNHPXL67",
    "period": "2023-10-01T00:00:00/2024-10-01T00:00:00"
   }
  }
 }
}